The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia

Winarsih, Winarsih; Winarti, Wiwin; Machmuddah, Zaky; Tahar, Emiza

doi:10.24815/jdab.v8i2.21425

Cited by 4 publications

(3 citation statements)

References 2 publications

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“…Laporan keuangan yang akuntabel dapat dihasilkan jika entitas memiliki sistem informasi akuntansi yang terstandar dan ditunjang oleh SDM dengan skill akuntansi yang baik. Skill akuntansi SDM terbukti mampu mempengaruhi kualitas laporan keuangan UMKM (Winarsih, Winarti, Machmuddah, & binti Tahar, 2021). Namun sayangnya, keterampilan dan pengetahuan akuntansi seringkali menjadi kendala utama yang dihadapi UMKM dalam rangka menyediakan informasi akuntansi yang baik (Lingga, 2013).…”

Section: Gambar 2fitur Menu Saku-bumnagunclassified

SAKU-BUMNag: Sistem Aplikasi Keuangan Sederhana untuk Badan Usaha Milik Nagari

Fitri,

Friyatmi

2023

JIPE

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BUMNag is an important factor in the village's economic development. Preparing financial reports is a challenge that many BUMNag managers face due to human resource shortages. This study aims to develop a valid SAKU-BUMNag as a simple financial system for BUMNag's financial management. It is a research development that employs the 4D model which consists of the define, design, develop, and disseminate stages. data was collected using questionnaires and validation sheets. Expert judgment is used to evaluate product validity, which is quantified using descriptive statistics. The findings indicate that SAKU-BUMNag is a feasible tool for assisting the financial systems of nagari-owned enterprises. It is user-friendly, which makes it easier for BUMNag managers to produce financial information that meets the relevant accounting requirements.

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Section: Gambar 2fitur Menu Saku-bumnagunclassified

SAKU-BUMNag: Sistem Aplikasi Keuangan Sederhana untuk Badan Usaha Milik Nagari

Fitri,

Friyatmi

2023

JIPE

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“…In Asia, collaboration between local MSMEs, multinational corporations and productive migrants has been shown to increase the knowledge and skills of local MSMEs, making the region innovative and competitive [9]- [11]. It has also been demonstrated that digital innovation enhances MSMEs' financial performance in Indonesia [5], [12], [13]. Numerous studies show how important it is to have a positive workplace culture and high employee satisfaction.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Organizational Culture and Job Satisfaction on Entrepreneurship in MSMEs in Bogor

Hidayat,

Nutosudjono,

Sunaryo

2023

WSIS

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This study explores the relationship between organizational culture, job satisfaction and entrepreneurship in Micro, Small and Medium Enterprises (MSMEs) in Bogor Regency. Using a diverse sample of 225, the study employed quantitative analysis to test the relationships among the variables. Findings indicated a strong positive relationship between a supportive organizational culture and increased entrepreneurial activities. Moreover, job satisfaction emerged as an important mediator in this relationship, emphasizing the importance of employee well-being in fostering an intrapreneurial mindset. This research contributes to theoretical understanding by aligning with innovation theory, emphasizing micro-level dynamics within the entrepreneurial ecosystem, and providing insights for practical application within the MSME sector.

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“…Therefore, the entity must be able to manage finances effectively and efficiently. A high level of financial performance means that the entity has carried out operational activities well, and the entity's opportunity to earn high profits can be achieved (Winarsih et al, 2021). Previous studies showed a decrease in MSMEs turnover and revenue during the COVID-19 pandemic.…”

Section: Introductionmentioning

confidence: 99%

COVID-19 Pandemic on MSMEs in Bandar Lampung

Yuliansyah

Listyaningsih

Sariningsih

et al. 2022

Jurnal Ilmiah Akuntansi dan Bisnis

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The COVID-19 pandemic has an impact on the global economy, including MSMEs. The purpose of this study was to determine the impact of COVID-19 on the financial performance and labor of MSMEs in the Bandar Lampung banana chip center, as well as the impact of labor on financial performance and labor as an intervening factor. The data collected were analyzed using Partial Least Square. It was found that the COVID-19 pandemic had an impact on financial performance and labor. Additionally, labor had an influence on financial performance. The main strength in this study is the discovery of direct and indirect effects of the COVID-19 pandemic on financial performance, with labor acting as an intervening variable between the COVID-19 pandemic and financial performance. This finding implies that people are used to the new normal life namely by carrying out routine activities while implementing health precautions to avoid the COVID-19 transmission. Keywords: COVID-19 pandemic, the effect of COVID-19 pandemic, MSME

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The Relationship between Capital Financial, Accounting Capability and Micro-, Small- and Medium-Sized Enterprises' (MSMEs) Financial Performance in Indonesia

Cited by 4 publications

References 2 publications

SAKU-BUMNag: Sistem Aplikasi Keuangan Sederhana untuk Badan Usaha Milik Nagari

SAKU-BUMNag: Sistem Aplikasi Keuangan Sederhana untuk Badan Usaha Milik Nagari

The Effect of Organizational Culture and Job Satisfaction on Entrepreneurship in MSMEs in Bogor

COVID-19 Pandemic on MSMEs in Bandar Lampung

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