Analysis of Human Competence Influence, Entrepreneurial Characteristics, Information Technology, Management Accounting System, and Environmental Uncertainty on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Pasuruan City, Indonesia

The performance of Micro, Small, and Medium Enterprises (MSMEs) is influenced by several factors such as increasing competence, having commitment and work ethic, using information technology, managing finances effectively, and adapting to situations and conditions. In this regard, the importance of human resource competence, entrepreneurial characteristics, understanding information technology, management accounting systems, and adapting to environmental uncertainty. Therefore, MSME players must improve their competence, have good entrepreneurial characteristics, use information technology, use management accounting systems, and adapt to the business environment. The purpose of this paper is to analyze the influence of human resource competence, entrepreneurial characteristics, information technology, management accounting systems, and environmental uncertainty on the performance of Micro, Small, and Medium Enterprises (MSMEs). The written results of this research use mixed method research with field research and sequential explanatory research models. The quantitative research sample was 255 respondents using a cluster sampling technique. Meanwhile, the qualitative research sample consisted of 6 informants using a purposive sampling technique. The type of data used is primary data, namely collecting data using questionnaires and secondary data in the form of documents and the results of interviews with informants to deepen the research results. The data analysis used is multiple regression analysis using SPSS version 26.0 tools. The results of this research show that human resource competence has a positive effect on the performance of MSMEs. Entrepreneurial characteristics have a positive effect on the performance of MSMEs. Information technology has a positive effect on the performance of MSMEs. The management accounting system has a positive effect on the performance of MSMEs. Environmental uncertainty does not affect MSME performance. Human resource competencies, entrepreneurial characteristics, information technology, management accounting systems, and environmental uncertainty have a positive and simultaneous influence on the performance of MSMEs.