PENINGKATAN KINERJA UMKM BATIK: GREEN ACCOUNTING DAN ADOPTION CLOUD ACCOUNTING

Abstrak

The purpose of this study was to examine the effect of green accounting and cloud accounting adoption on the performance of batik MSMEs in Pekalongan. This study uses a quantitative approach to primary data through questionnaires. The data collection technique uses purposive sampling technique with the criteria of self-producing batik MSMEs. The sample obtained was 51 batik MSME players in Setono Market Pekalongan. The data that has been collected is processed with the help of WarpPLS 8.0 using the SEM-PLS technique. The results showed that green accounting and cloud accounting adoption had a positive effect on the performance of batik MSMEs. This research is different from previous studies because the combination of the two concepts (green accounting and cloud accounting) is implemented in the context of MSMEs. Often these two concepts are discussed separately, but this study examines the effect of these two variables on MSME performance simultaneously.