Social Capital, Financial Capital, and Entrepreneurial Orientation: Keys to Performance in Indonesia’s MSME Clothing Industry

Oswari, Teddy; Judijanto, Loso; Destiana, Rina

doi:10.56442/ijble.v4i2.277

Cited by 3 publications

(3 citation statements)

References 47 publications

(67 reference statements)

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“…Bridging social capital emerged as a significant factor influencing the growth and innovation of MSMEs (Oswari et al, 2023). Entrepreneurs with extensive networks beyond their immediate circle are better positioned to access diverse resources, identify market opportunities, and gather novel information (Susiang, 2024).…”

Section: Discussionmentioning

confidence: 99%

The Influence of Social Capital on Entrepreneurial Success: A Study of Networks and Relationships in MSMEs

Rijal,

Utomo,

Ramdhani

2024

IJBLE

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This research investigates the influence of social capital on the entrepreneurial success of Micro, Small, and Medium Enterprises (MSMEs) by examining the roles of bonding, bridging, and linking social capital. A mixed-methods approach was employed, including a quantitative survey of 300 MSME owners and qualitative interviews with 20 selected respondents. Descriptive statistics revealed high levels of bonding social capital, significant variability in bridging social capital, and diverse experiences with linking social capital among participants. Regression analyses confirmed the positive impact of bonding, bridging, and linking social capital on different aspects of entrepreneurial success, while structural equation modeling demonstrated their synergistic effects. Thematic analysis of interviews provided deeper insights into how entrepreneurs leverage social capital at various stages of business development. The findings highlight the importance of strategic management of social networks in enhancing MSMEs' ability to innovate, adapt, and achieve sustained growth.

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Section: Discussionmentioning

confidence: 99%

The Influence of Social Capital on Entrepreneurial Success: A Study of Networks and Relationships in MSMEs

Rijal,

Utomo,

Ramdhani

2024

IJBLE

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“…However, the impact on the cost of debt is inconclusive, with a decrease observed only for voluntary adoption [30]- [32]. Overall, IFRS adoption has had a significant impact on various aspects of financial reporting, but the outcomes vary depending on the specific context and industry [33]- [35].…”

Section: Reportingmentioning

confidence: 99%

Assessing the Impact of International Financial Reporting Standards (IFRS) through Bibliometric Research

Judijanto,

Ningsih,

Wati

et al. 2023

account. Fin.

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The present study evaluates the influence of International Financial Reporting Standards (IFRS) on scholarly literature through the utilization of bibliometric analysis. This study examines the frequency of occurrence of terms in a dataset consisting of renowned publications, thereby uncovering significant themes and areas of focus in IFRS research. Prominent terminology such as "Financial Reporting Standard," "Reporting," and "Accounting" indicate an exhaustive examination of the practical implementation of reporting standards and accounting principles. Underappreciated terminologies such as "Mandatory Adoption" and "Earnings Management" underscore intricate domains of inquiry, addressing the complexities and ramifications linked to the implementation of IFRS. The analysis reveals overarching themes such as sustained exploration, strategic considerations, and practical application, which offer valuable insights for both researchers and practitioners. The research contributes to the delineation of research priorities, the provision of instructional materials, the orientation of policy deliberations, and the resolution of pragmatic obstacles within the ever-evolving domain of IFRS research.

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“…Nonetheless, the relationship between these elements and their combined influence on auditor performance and financial reporting accuracy is still largely unknown, even as Indonesia adopts digital audit solutions and struggles with regulatory compliance [18]- [20]. Although earlier studies have looked at the effects of adopting digital audits or complying with regulations separately, Indonesia's particular situation demands a thorough analysis of how these variables work together to affect auditor performance and financial reporting accuracy.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Regulatory Compliance and Digital Audit Adoption on Auditor Performance and Financial Reporting Accuracy in Indonesia

Judijanto,

Nurdiani,

Ningsih

et al. 2023

account. Fin.

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The financial reporting landscape in Indonesia is marked by a complex interplay of regulatory compliance and the adoption of digital audit technologies. This study conducted a quantitative analysis to investigate the relationships between regulatory compliance, digital audit adoption, auditor performance, and financial reporting accuracy. The results revealed a robust positive association between regulatory compliance and both auditor performance and financial reporting accuracy. Regulatory compliance emerged as a vital driver of effective auditing and higher financial reporting accuracy in the Indonesian context. In contrast, digital audit adoption, while promising, did not exhibit a significant impact on auditor performance or financial reporting accuracy. The findings underline the importance of regulatory adherence in fostering financial transparency and accountability, and they offer valuable insights for auditors, organizations, and regulatory bodies in Indonesia.

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Social Capital, Financial Capital, and Entrepreneurial Orientation: Keys to Performance in Indonesia’s MSME Clothing Industry

Cited by 3 publications

References 47 publications

The Influence of Social Capital on Entrepreneurial Success: A Study of Networks and Relationships in MSMEs

The Influence of Social Capital on Entrepreneurial Success: A Study of Networks and Relationships in MSMEs

Assessing the Impact of International Financial Reporting Standards (IFRS) through Bibliometric Research

The Effect of Regulatory Compliance and Digital Audit Adoption on Auditor Performance and Financial Reporting Accuracy in Indonesia

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