Kinerja Umkm Ditinjau Dari Budaya Organisasi, Orientasi Kewirausahaan, Manajemen Kualitas Total, Dan Modal Sosial

Lestari, Devi Ayu; Savitri, Enni; Natariasari, Riska

doi:10.31258/jc.2.1.217-238

Cited by 4 publications

(6 citation statements)

References 15 publications

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“…Indicators of MSME performance (Ayu Lestari et al, 2021), these include: 1) Profit growth; 2) Productivity; 3) Sales growth; 4) Asset growth; 5) Increase in the number of workers; and 6) Market share growth.…”

Section: Literature Review Msme_performancementioning

confidence: 99%

“…This happens because the existence of good relationships that start from togetherness, kinship, mutual trust, and mutual understanding created by business actors and stakeholders can become social capital for MSMEs. (Maulatuzulfa & Rokhmania, 2022) Social Capital Indicators (Ayu Lestari et al, 2021), including 1) Trust, 2) Norms, and 3) Work Networks Based on this, the following is the research concept:…”

Section: Social Capitalmentioning

confidence: 99%

“…Apart from that, for the performance and sustainability of this business to remain sustainable and continue to exist, these business actors need the ability to create social capital that can interact with fellow humans through a wide network, applicable norms, and social trust which ultimately makes it easier to coordination and cooperation that effectively and efficiently creates mutual benefits (Ermawati et al, 2021). As an empirical reference, social capital influences the performance of MSMEs, namely the findings made by(Ayu Lestari et al, 2021), (Khoirrini & Kartika, 2016) and (Walenta, 2019), while the findings where social capital influences sustainability MSMEs, namely by (Ermawati et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

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Financial Literacy And Social Capital On Performance For Msme Sustainability

Ruswandi,

Wulandari,

Juliansyah

et al. 2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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This research design is explanatory and aims to understand various dimensions of MSME performance, MSME sustainability financial literacy, and social capital followed by a conclusive approach where this method aims to outline and clarify the predictive statements formulated. Primary data with an open questionnaire instrument is a data collection method. Analysis of the problem formulation was carried out in several stages using Path Analysis. The research sample consisted of 92 MSME actors from a population of 1,100 verified MSME actors in Sukabumi City. These findings indicate that: 1)Financial literacy has a tremendous impact on the performance of MSMEs. 2) Social Capital has a tremendous impact on MSME performance. 3)Financial literacy has a tremendous impact on the sustainability of MSMEs. 4)Social Capital has a tremendous impact on the sustainability of MSMEs. 5) The performance of MSMEs has a tremendous impact on the sustainability of MSMEs. 6)Financial literacy has a tremendous impact on the sustainability of MSMEs through MSME performance and 7).Social capital has a tremendous impact on the sustainability of MSMEs through MSME performance.

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Section: Literature Review Msme_performancementioning

confidence: 99%

Section: Social Capitalmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Financial Literacy And Social Capital On Performance For Msme Sustainability

Ruswandi,

Wulandari,

Juliansyah

et al. 2024

Ecombis. Rev. J. Ilm. Eco. and Bussines.

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“…Rendahnya pemahaman akuntansi dan standar akuntansi keuangan menjadi masalah mendasar bagi UMKM di Indonesia, sehingga menyulitkan dalam menyusun dan mengelola laporan keuangan (Kurniawan & Kodir, 2015;Lestari et al, 2021;Mashuri & Ermaya, 2021;Wijaya et al, 2023). Berbagai upaya telah dilakukan untuk mensosialisasikan dan meningkatkan pemahaman pelaku usaha UMKM terhadap SAK EMKM untuk memudahkan mereka dalam menyusun laporan keuangan (Farina & Opti, 2019;Mashuri & Ermaya, 2021;Trianto et al, 2017).…”

Section: Pendahuluanunclassified

Pengaruh Intellectual Capital, Financial Capabilities Terhadap Penerapan Standar Akuntansi keuangan UMKM

Amalia

2023

akunt. keuang.

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Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual dan kemampuan keuangan terhadap penerapan standar akuntansi keuangan UMKM. Penelitian ini menggunakan metode survei untuk mengumpulkan data dari 384 UMKM yang beroperasi di kota tersebut. Data dianalisis dengan menggunakan analisis regresi dan analisis sub kelompok berdasarkan industri. Hasil penelitian memberikan dukungan terhadap hipotesis bahwa modal intelektual dan kemampuan keuangan berpengaruh positif terhadap penerapan standar akuntansi keuangan UMKM. Penelitian ini menemukan bahwa modal intelektual memiliki pengaruh yang lebih kuat dibandingkan kapabilitas keuangan, dan bahwa hubungan antara variabel-variabel ini dapat bervariasi tergantung pada konteks industri. Analisis sub kelompok berdasarkan industri memberikan wawasan tentang nuansa hubungan antara modal intelektual, kapabilitas keuangan, dan penerapan standar akuntansi keuangan UMKM. Temuan penelitian ini memiliki implikasi penting bagi para pembuat kebijakan, pemilik UMKM, dan profesional akuntansi. Para pembuat kebijakan dapat menggunakan hasil penelitian untuk merancang program dan kebijakan yang mendorong pengembangan modal intelektual dan kapabilitas keuangan di kalangan UMKM. Pemilik UMKM dapat menggunakan temuan penelitian ini untuk memprioritaskan investasi pada modal intelektual dan kapabilitas keuangan, yang dapat membantu meningkatkan praktik pelaporan keuangan mereka. Para profesional akuntansi dapat menggunakan temuan penelitian ini untuk mengembangkan program pelatihan dan layanan konsultasi yang sesuai dengan kebutuhan UMKM di berbagai industri.

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“…The core principles of TQM revolve around meeting or exceeding customer expectations, preventing defects rather than detecting them, continuous improvement, and empowering employees. TQM encourages organizations to shift their focus from a traditional quality control approach to a proactive approach that involves every employee in the pursuit of excellence [14]. One of the key elements of TQM is customer focus.…”

Section: Introductionmentioning

confidence: 99%

The Quality Performance of Manufacturing Companies in West Java: SCM, TQM, and JIT Impact

Pratiwi

Susilowati

Syukriah

et al. 2023

INFEB

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This study aims to analyze the impact of supply chain management (SCM), total quality management (TQM), and just-in-time (JIT) practices on the quality performance of manufacturing companies in Jawa Barat, Indonesia. The manufacturing sector in Jawa Barat plays a crucial role in the regional economy, making it imperative for companies to maintain high-quality standards to remain competitive. Data were collected through surveys and interviews from a sample of 40 manufacturing companies in Jawa Barat. The analysis included statistical techniques such as t-tests and F-tests to examine the relationships between SCM, TQM, JIT, and quality performance. The results indicated that SCM, TQM, and JIT practices have a significant positive influence on quality performance. The calculated t-values and F-value were found to be greater than the critical values, indicating statistical significance. Furthermore, the Adjusted R Square value of 0.669 suggests that 66.9% of the variance in quality performance can be attributed to the combined influence of SCM, TQM, and JIT. These findings underscore the importance of implementing effective SCM, TQM, and JIT practices to enhance quality performance in manufacturing companies. By optimizing supply chain processes, fostering a culture of continuous improvement, and implementing lean production methods, companies can achieve higher product quality, customer satisfaction, and operational efficiency.

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Kinerja Umkm Ditinjau Dari Budaya Organisasi, Orientasi Kewirausahaan, Manajemen Kualitas Total, Dan Modal Sosial

Cited by 4 publications

References 15 publications

Financial Literacy And Social Capital On Performance For Msme Sustainability

Financial Literacy And Social Capital On Performance For Msme Sustainability

Pengaruh Intellectual Capital, Financial Capabilities Terhadap Penerapan Standar Akuntansi keuangan UMKM

The Quality Performance of Manufacturing Companies in West Java: SCM, TQM, and JIT Impact

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