Analisis Pengaruh Modal Usaha dan Pemahaman Akuntansi Terhadap Perkembangan Bisnis Kuliner UMKM di Kawasan Industri Terbesar di Indonesia (Studi Kasus Kabupaten Karawang)
DOI:
https://doi.org/10.35870/jemsi.v12i2.6771Keywords:
Capital Ownership, Accounting Knowledge, Business, MSMEsAbstract
The study focused on micro, small, and medium-sized enterprises (MSMEs) in the culinary sector of Karawang Regency, which is Indonesia's largest industrial region. The aim of the research was to assess how capital ownership and accounting knowledge affect the growth of MSMEs in this sector, given the limited access to capital for these enterprises. This study utilized a quantitative approach, gathering primary data through questionnaires. A total of 100 respondents participated in this research. The analysis was carried out using multiple linear regression with SPSS version 27. The results indicate that both capital ownership and understanding of accounting, either individually or simultaneously, influence the development of the culinary business sector among MSMEs in Karawang Regency.
Downloads
References
Aysah, S., Halpiah, H., & Putra, H. A. (2023). Pengaruh Pengetahuan dan Praktik Akuntansi terhadap Pengembangan Usaha Pengrajin Bambu. Monex: Journal of Accounting Research, 12(2), 204-217.
Christian, S. (2023). Karawang, Dari Kota Lumbung Padi Bertransformasi Menjadi Kota Industri. Kumparan.
EKON. (2023). Dorong UMKM Naik Kelas dan Go Export, Pemerintah Siapkan Ekosistem Pembiayaan yang Terintegrasi. Kementerian Koordinator Perekonomian Indonesia.
Istinganah, N. F., & Widiyanto, W. (2020). Pengaruh modal usaha, tingkat pendidikan, dan karakteristik wirausaha terhadap perkembangan UKM. Economic Education Analysis Journal, 9(2), 438-455.
JabarProv. (2025). Pemdaprov Jabar Tetapkan UMK dan UMSK di Provinsi Jawa Barat Tahun 2026. Pemerintah Daerah Provinsi Jawa Barat.
Janati, F., Belarminus, R. (2025). Masih Banyak UMKM yang Sulit Akses Permodalan, Mengapa.
KADIN. (2023). OJK Target Kontribusi UMKM ke PDB naik 70% di 2028, Ini Caranya. Kamar Dagang dan Industri Indonesia.
Lestari, N. A., & Rustiana, S. H. (2019). Pengaruh Persepsi Owner dan Pengetahuan Akuntansi dalam Penggunaan Sistem Informasi Akuntansi Terhadap Kinerja Usaha Mikro, Kecil, d an Menengah di Pamulang. Journal of Business and Entrepreneurship.
Lockett, A., Thompson, S., & Morgenstern, U. (2009). The development of the resource‐based view of the firm: A critical appraisal. International journal of management reviews, 11(1), 9-28.
Ndururu, Y. M., Sulasmi, Khairunisa, N., & Novita (2024). Pemahaman UMKM Mengenai Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). In Proceeding Auditing and Accounting Conference (pp. 54-66).
Ocviasari, D. (2024). Pengaruh Pemahaman Ilmu Akuntansi, Pemanfaatan Media Sosial, Dan Modal Usaha Terhadap Keberhasilan UMKM Di Kecamatan Tanjungpinang Timur (Doctoral dissertation, STIE PEMBANGUNAN TANJUNGPINANG).
Pemkab Karawang (2026). Buku I RKPD Kab. Karawang Tahun 2026. Pemerintah Daerah Kabupaten Karawang.
Prasetyo, E., & Farida, F. (2022). Pengaruh E-Commerce, Pengetahuan Akuntansi, Budaya Organisasi dan Literasi Keuangan terhadap Kinerja UMKM. National Multidisciplinary Sciences, 1(3), 370-383.
Putri, K., Pradhanawati, A., & Prabawani, B. (2014). Pengaruh karakteristik kewirausahaan, modal usaha dan peran business development service terhadap pengembangan usaha (studi pada sentra industri kerupuk desa kedungrejo sidoarjo jawa timur). Jurnal Ilmu Administrasi Bisnis, 3(4), 313-322.
Safitri, H., & Setiaji, K. (2018). Pengaruh modal usaha dan karakteristik wirausaha terhadap perkembangan usaha mikro dan kecil di desa kedungleper Kecamatan Bangsri Kabupaten Jepara. Economic Education Analysis Journal, 7(2), 792-800.
Siregar, I. F., Rasyad, R., & Onasis, D. (2021). Pengaruh Pemahaman Ilmu Akuntansi Dan Pengalaman Usaha Terhadap Keberhasilan Bisnis Bagi Pelaku Usaha Mikro Menengah Muda Di Kota Pekanbaru. Jurnal Akuntansi Kompetitif, 4(1), 1-104.
Vijaya, D. P., & Irwansyah, M. R. (2017). Pengaruh modal psikologis, karakteristik wirausaha, modal usaha dan startegi pemasaran terhadap perkembangan usaha UMKM di kecamatan Buleleng tahun 2017. Ekuitas: Jurnal Pendidikan Ekonomi, 5(1), 45-51.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 February Leonardo Zulkarnain, Karina Maunita Dewi

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.