Pengaruh Social Commerce, Locus of Control, dan Sistem Informasi Akuntansi Terhadap Kinerja Usaha pada UMKM pada Masa Covid-19 di Kota Medan (Studi Kasus pada Kedai Kopi di Kecamatan Medan Johor, Kota Medan, Sumatera Utara)

Abstract

This research seeks to determine the influence of social commerce, locus of control, and accounting information systems on business performance during the Covid-19 pandemic for Micro, Small and Medium Enterprises in coffee shops in the city of Medan, Medan Johor subdistrict. The sampling used is saturated sampling utilizing primary data. Data collection was carried out through direct interviews with respondents, namely coffee shop MSMEs in Medan City, Medan Johor District and using a questionnaire given to respondents. The results of this research show that social commerce, locus of control, and accounting information systems on business performance during the Covid-19 pandemic have had a very positive and significant influence on Micro, Small and Medium Enterprises in coffee shops in the city of Medan, Medan Johor subdistrict.