Analisis pengaruh kemampuan menyusun laporan keuangan dan jiwa kewirausahaan terhadap kinerja operasional UMKM

This study aims to determine the influence of the ability to compose reports and the entrepreneurial spirit on the operational performance of umkm (Rabbit Farms in Bantul Regency during the Covid-19 Pandemic). The dependent variable in this study is the performance of umkm/1and the independent variables in this study are the ability to prepare financial reports and the entrepreneurial spirit. This research was conducted by using convenience sampling method. The data collection technique used primary data from 40 rabbit breeders. The data was obtained from a server questionnaire that had been sent to the previous respondents using Multiple Linear Regression using SPSS 16. The results showed that the ability to prepare financial reports had a significant effect on the operational performance of umkm, while the entrepreneurial spirit did not have a significant effect on the operational performance of umkm.