Penelitian ini bertujuan untuk mengetahui pengambilan keputusan strategis yang dilakukan oleh pengusaha UMKM dalam menghadapi krisis akibat pandemi Covid-19. Pilihan yang dapat diambil pelaku UMKM adalah dengan melakukan staretgi retrenchment dan strategi turn around agar dapat bertahan dalam masa krisis. Penelitian ini dilakukan di Kota Denpasar dan mengambil 75 sampel UMKM yang difokuskan pada subsektor ekonomi kreatif unggulan yaitu fashion, kriya dan kuliner. Hasil dari penelitian ini menemukan bahwa indikator umur dan latar belakang pendidikan pelaku UMKM berpengaruh positif dan signifikan sedangkan indikator internal locus of control dan jumlah karyawan berpengaruh negatif dan signifikan terhadap keputusan pelaku UMKM menggunakan startegi retrenchment. Sedangkan semua indikator tidak berpengaruh signifikan terhadap keputusan pelaku UMKM menggunakan strategi turn around.
Digital transformation in MSMEs requires readiness in term s of technology, organization and the external environment of the business. Using the TOE Framework approach, this study aims to determine the readiness of MSME actors in digitizing. Applying multiple linear regression analysis techniques with a total of 119 respondents, this study found that technology through perceived relative advantage affects business readiness in making e-commerce, e-payment and e-finance. Perceived complexity also affects the readiness of business actors in making e-commerce. Organizations through the support of top management affect the readiness to use digital sales applications while communication affects the readiness of business actors to use digital payments and finance. The external environment through the support of internet provider companies and government support affects the readiness of business actors in making digital sales and payments.
This study aims to determine the effect of individual morality, information asymmetry and organizational culture on fraud tendencies. This research was conducted at LPD in Kerambitan District. The research method used in this study is a quantitative research method with primary data obtained from questionnaire data as measured by a Likert scale. The population of this study were LPD employees in Kerambitan District, while the sampling method used was purposive sampling with a total sample of 114 respondents. Data analysis used multiple linear regression using SPSS 26. Based on the results of the study, it was shown that individual morality has a negative influence on the tendency of accounting fraud. Information asymmetry has a positive effect on the tendency of accounting fraud. Organizational culture has a negative effect on the tendency of accounting fraud. The advice that researchers can give is to internal supervisory bodies (panureksa) give warnings or sanctions to employees who have bad morals and do not apply organizational culture and always supervise the preparation of financial reports to minimize fraud in the preparation of financial reports.
ABSTRAKPengelolaan keuangan sangat penting untuk dimiliki oleh setiap individu, khususnya bagi generasi milenial dalam hal siswa siswi Sekolah Menengah Atas (SMA) Kristen Harapan Denpasar. Pengelolaan keuangan masih dianggap hal yang tabu bagi masyarakat Indonesia, begitu juga di kalangan generasi milenial. Tim Pelaksana Pengabdian Program Studi Akuntansi memberikan edukasi tentangan pengelolaan keuangan yaitu 1) siswa siswi diajarkan untuk membuat tabel skala prioritas skala kebutuhan, siswa siswi akan memilah kebutuhan yang kurang penting, lebih penting, kurang mendesak dan lebih mendesak. 2) siswa siswi diajarkan untuk membuat anggaran keuangan khususnya untuk waktu 1 (satu) bulan. Dengan demikian siswa siswi SMA Kristen Harapan dapat mengelola keuangan pribadinya secara mandiri sebagai pondasi yang kokoh bagi masa depan dari segi keuangan.Kata kunci: Edukasi, Pengelolaan Keuangan, Era Milenial, SMAK Harapan, BalABSTRACTFinancial management is very important for every individual, especially for the millennial generation in terms of Harapan Christian High School (SMAK Harapan) students in Denpasar. Financial management is still considered a taboo for the people of Indonesia, as well as among the millennial generation. The Implementation Team of the Accounting Study Program provides education on financial management opposition 1) students are taught to create a priority scale table of needs, students will sort out less important needs, more important, less urgent and more urgent. 2) students are taught to make financial budgets especially for 1 (one) month. Thus Harapan Christian High School (SMAK Harapan) students can manage their personal finances independently as a solid foundation for the financial future.Keywords: Education, Financial Management, Millennial Era, SMAK Harapan, Bali
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