PurposeThis study provides empirical evidences on the relationship between business strategy and micro, small and medium enterprises (MSMEs) performance. Additionally, the study aims to explore the role of innovation and accounting information systems (AISs) in the strategy performance linkage among MSMEs in Indonesia.Design/methodology/approachA questionnaire-based survey was conducted, which produced 102 valid responses. Surveys were distributed to MSME owners throughout Solo, Yogyakarta and Semarang, Indonesia. Data were analyzed by using structural equation model with partial least squares.FindingsThe result shows that business strategy has indirect impacts on MSMEs' performance. Both innovation and AIS positively mediate the relationship between business strategy and MSMEs’ performance.Research limitations/implicationsThe performance variable was measured based on the owners' perception. This makes the results not to be reflective of the real performance situation.Practical implicationsAlignment between strategy and innovation plays a vital role in improving the performance of MSMEs. The differentiation strategy that focuses on product uniqueness and quality requires innovation to add value to the product and the customer. The innovation process is at high risk of failure, so MSMEs owners need accurate calculations in decision making. AISs are part of management control to reduce risk by identifying standards and directing organizational goals.Originality/valueThis study considers the contingency factors in the relationship between strategy and performance by providing innovation variables and AIS.

This research aims at discovering the direct influence of financial literacy on financial behavior; finding out the indirect influence of financial literacy on financial behavior through attitude toward money; and figuring out the direct influence of attitude toward money on financial behavior. This research was conducted at Economics Faculty of State University of Semarang or UNNES with its sample being students who had taken budgeting and financial management courses. The sample was taken using proportionate random sampling and 230 respondents were obtained. The data were collected using questionnaire and they were then analyzed using descriptive analysis and path analysis. Based on the first research result, it was found that financial literacy had direct influence on financial behavior. High financial literacy determined a good financial behavior in the future. Secondly, attitude toward money successfully mediated the influence of financial literacy on students' financial behavior. Thirdly, attitude toward money has a direct influence on financial behavior. In general, students have good financial literacy, attitude towards money, and financial behavior. This allowed them to have a clear priority for their future..

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This study provides empirical evidence of the effect of human capital on innovation in young entrepreneurs’ SMEs. Furthermore, this study also examines the role of social media networking and knowledge sharing, as a mediating variable, on the effect of human capital on open innovation. The current study employs the survey method to collect data. The respondents of this study are 438 young entrepreneurs who attended incubators by universities in Central Java and Yogyakarta, Indonesia. Data analysis techniques include using Structural Equation Modeling (SEM) with AMOS software. The result shows that human capital, knowledge sharing, and social media networking directly affect innovation. Social media networking and knowledge sharing partially mediate the effect of human capital on innovation.

<pre>The objectives of the study were; (1) to investigate the influence of blended learning approach implementation towards the accounting knowledge and (2) to investigate the influence of blended learning approach implementation towards the generic skills. It was a quantitative research approach with quasi experimental research design with static group comparison design. The samples of the study were economics education students which were taking the Introduction to Accounting Subject at the materials of adjustment entries. Data were analyzed by descriptive analysis and inferential analysis (independent sample t-test). The results of the study showed that there were differences on students’ learning outcomes for the materials of adjustment entries between students who were taught by blended learning approach and those who were taught by conventional method. Moreover; there were also differences on generic skills between those two approaches. Students’ generic skills who were taught by blended learning approach were bettter than those who were taught by conventional method.</pre><pre><strong>Keywords:</strong> blended learning, accounting knowledge, generic skills, accounting education students</pre>

The purpose of this study is to describe the reseach development on Micro Small and Medium Enterprises (MSMEs) in Indonesia. It analyzes the articles which published in accredited national journals from 2009-2017. The samples of this research are 96 articles from 27 journals. The result of the study shows that researches on MSMEs from 2013 to 2017 have increased. The journal which actively publishes the MSMEs articles is Jurnal Aplikasi Manajemen which published 20 articles (20%). The most frequently topics discussed on MSMEs in the last decade are on strategy of MSMEs for 28 articles (29%). Furthermore; 77 articles (80%) used the quantitative method and only 25 articles (26%) were successfully cited by other articles. Recomendation for future reseach to explore taxation research with experimental methods.

Economic developments and the increasing population have recently led to a rapid increase in the consumption of clean water. The objectives of this study are to analyze the management of available water and develop a model to support the distribution of rural water services. It was a qualitative study with informants from the manager and users of the Community Self-Help Group (CSHG) in Gunungpati District, Semarang. The data were collected through in-depth interviews and observations, and then processed using the Huberman data analysis technique. Physically, the water supply managed by CSHG was sufficient to fulfill the community needs. Every morning in a month produces more than 1,000 cubic meters of water to distribute to 150 households. Management could meet the water daily needs of the community in the dry and rainy seasons. They also perform intensive maintenance on water pumping machines and checking water capacity to be distributed to the public. The sustainability of the water supply in the CSHG depends on the participation of the community in protecting the environment. Community participation was elaborated from the sociological perspective that the basic elements of social life consisting of structure, culture, and processes in the realm of environmental communities.

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