Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha

2019 ◽  
Vol 6 (1) ◽  
pp. 27-39
Author(s):  
Khoirunnisa Cahya Firdarini
Keyword(s):  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Control Variable ◽  
Accounting Information ◽  
Total Sample ◽  
Creative Industries ◽  
Business Success ◽  
Statistical Tool ◽  
Business Experience ◽  
Medium Enterprises

Accounting information has an important role to achieve business success, as well as for small businesses.This research examines the effect of business experience and accounting information system used toward business success with age of business as control variable. The population of this research are small and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. Based on purposive sampling method, total sample of this research is 200 SMEs. Statistical tool utilized to test the hypothesis in this study is path analysis using structural equation modelling (SEM). The test result shows that business experience and accounting information have positive and significant effect to the success of SMEs.

scholarly journals PENGARUH PENGALAMAN USAHA DAN PENGGUNAAN INFORMASI AKUNTANSI PELAKU USAHA MIKRO KECIL MENENGAH TERHADAP KEBERHASILAN USAHA

2020 ◽  
Vol 6 (1) ◽  
pp. 25-37
Author(s):  
Khoirunnisa Cahya Firdarini
Keyword(s):  
Structural Equation ◽  
Sampling Method ◽  
Control Variable ◽  
Accounting Information ◽  
Total Sample ◽  
Creative Industries ◽  
Business Success ◽  
Statistical Tool ◽  
Accounting Information System ◽  
Medium Enterprises

Accounting information has an important role to achieve business success, as well as for small businesses.This research examines the effect of businessexperience and accounting information system used toward business success with age of business as control variable. The population of this research aresmall and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. Based on purposive sampling method, total sample ofthis research is 200 SMEs. Statistical tool utilized to test the hypothesis in this study is path analysis using structural equation modelling (SEM). The test resultshows that business experience and accounting information have positive and significant effect to the success of SMEs.

scholarly journals PENGARUH PENGGUNAAN INFORMASI AKUNTANSI DAN MANAJEMEN MODAL KERJA PELAKU UMKM TERHADAP KEBERHASILAN USAHA DENGAN UMUR USAHASEBAGAI VARIABEL PEMODERASI (STUDI KASUS PADA INDUSTRI KREATIF DI YOGYAKARTA)

2020 ◽  
Vol 12 (1) ◽  
pp. 19-32
Author(s):  
Khoirunnisa Cahya Firdarini ◽  
Agung Slamet Prasetyo
Keyword(s):  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Total Sample ◽  
Creative Industries ◽  
Business Success ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are one of important sector of national economic that have contributed to labor absorption and Gross Domestic Product (GDP). They could survive of financial crisis both in national and global scale. This  research  examines  the  effect  of  accounting information and working capital management toward business success of small and medium enterprise (SMEs) with age of business as moderating variable. The  population of  this  research  are  small and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. They are handycraft, culinary and fashion. Based  on  purposive  sampling  method,  total  sample  of  this  research  is  200 SMEs.  Hypothesis  testing  used  is  path analysis using structural equation modelling (SEM). The test result shows that accounting information and working capital management have  positive  and  significant  effect to the success of SMEs.Age of business as moderating variable also have positive  and  significant  effect to the success of SMEs.

scholarly journals Company�s internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs

2014 ◽  
Vol 17 (1) ◽  
pp. 105
Author(s):  
Lodovicus Lasdi ◽  
Teodora Winda Mulia
Keyword(s):  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Financial Information ◽  
Hierarchical Regression ◽  
Business Experience ◽  
Operational Activities ◽  
Medium Enterprises ◽  
Test Result

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.

scholarly journals PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PELATIHAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DIMODERASI KETIDAKPASTIAN LINGKUNGAN USAHA KECIL MENENGAH

2017 ◽  
Vol 5 (1) ◽  
pp. 68
Author(s):  
Choirul Hudha
Keyword(s):  
Data Collection ◽  
Random Sampling ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Sample Selection ◽  
Accounting Information ◽  
Environmental Uncertainty ◽  
Education Level ◽  
Equation Modelling ◽  
Medium Enterprises

The purpose of the study were to examine and analyze the influence of education level, accounting knowledge, accounting training on the use of accounting information, and to examine and analyze the environmental uncertainty as a moderating variable that influence the education level, accounting knowledge and accounting training on the use of accounting information. The number of population in this research were 514 owners of Small and Medium Enterprises (SMEs) in Surabaya. The sample selection in this research based on proportional random sampling and choosen 225 owners of the SMEs. The data collection techniques used questionnaires, interviews, and documentation. The analyze method used Structural Equation Modelling (SEM). The results showed that the education level did not significantly influence the use of accounting information. The accounting knowledge and accounting training significantly influence the use of accounting information on SMEs. The environmental uncertainty as a moderating variable moderated the influence of education level, accounting knowledge, and accounting training on the use of accounting information

The Influence of Entrepreneurship Orientation on Organizational Learning, Sustainable Competitive Advantage, and Company Performance at Small and Medium Enterprises in West Java

2015 ◽  
Vol 3 (2) ◽  
pp. 87-93
Author(s):  
Artarina D.A. Samoedra ◽  
Hayun Setiawan
Keyword(s):  
Organizational Culture ◽  
Business Strategy ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Company Performance ◽  
Sustainable Competitive Advantage ◽  
West Java ◽  
Statistical Tool ◽  
Medium Enterprises ◽  
The Impact

Objective - The goal of this research is to analyze the impact of entrepreneurship orientation, organizational culture and business strategy on company performance –both simultaneously and partially –of Small and Medium Enterprises in West Java. The objects of this research are entrepreneurship orientation, organizational culture, business strategy and company performance of Small and Medium Enterprises in West Java. Methodology/Technique - The type of the intervariable relation is causality. The characteristics of this research are descriptive and verificative, and the verificative analysis is conducted to test the hypothesis by using Structural Equation Model (SEM) statistical tool. Findings - Based on the results, entrepreneurship orientation, organizational culture and business strategy have an influence on company performance whereas other factors affect the rest of the variables. Furthermore, partially the three variables influence company performance significantly. Novelty - These variables are genuine usage for small and medium enterprises in West Java to increase it productivities. Type of Paper - Empirical Keywords: entrepreneurship orientation; organizational culture; business strategy; company performance.

scholarly journals Networking capability, entrepreneurial marketing, competitive advantage, and marketing performance

2021 ◽  
Vol 9 (4) ◽  
pp. 941-948 ◽  
Author(s):  
Vita Dhameria ◽  
Imam Ghozali ◽  
Abas Hidayat ◽  
Vincent Didiek Wiet Aryanto
Keyword(s):  
Competitive Advantage ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Equation Model ◽  
Business Success ◽  
Entrepreneurial Marketing ◽  
Marketing Performance ◽  
Marketing Activities ◽  
Medium Enterprises ◽  
Network Capability

Business success is closely related to the marketing process. A good defined marketing strategy conducted to increase a sales business and marketing. The elements that must be developed are networking capability, entrepreneurial marketing, competitive advantage, and marketing performance. The sustainability of Indonesian businesses, especially small and medium enterprises (SMEs), is a challenge for entrepreneurs. SMEs are an important factor that affects the increase of national economic growth. This research investigated variables such as networking capability, entrepreneurial marketing, competitive advantage, marketing performance of embroidery SMEs in Tasikmalaya City West Java Indonesia. The technique sampling used in this research was purposive sampling. Samples gained were 120 SMEs. In analyzing the data, researchers employed Structural Equation Model (SEM) method from software AMOS. Entrepreneurial marketing activities are closely related to creating competitive advantage through innovation in the creation of better products, processes, and strategies to satisfy customer needs and desires. Hypothetical testing results showed that network capability and entrepreneurial marketing are important factors that significantly influence competitive advantage of SMEs. Networking capability, entrepreneurial marketing, and competitive advantage are important factors that significantly influence marketing performance of SMEs. Therefore, networking capability, entrepreneurial marketing, competitive advantage, and marketing performance must be developed for sustainable the successfulness of SMEs.

scholarly journals Determinan Keberhasilan UMKM Berbasis Ekonomi Kreatif di Kabupaten Bantul

2021 ◽  
Vol 5 (2) ◽  
pp. 87
Author(s):  
Sri Widodo ◽  
Afri Ovita
Keyword(s):  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Business Success ◽  
Creative Economy ◽  
Economic Sectors ◽  
Analysis Technique ◽  
Medium Enterprises

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>Micro, small and medium enterprises are one of the economic sectors that have a significant role in the country's economy, and Indonesia is no exception. In Indonesia, MSMEs have a role in increasing the country's Gross Domestic Product (GDP) and absorbing labor which can reduce unemployment. The purpose of this study was to determine the effect of using accounting information, business capital, and business age on the success of creative economy-based SMEs in Bantul Regency. The sample in this study was selected by purposive sampling, as many as 197 respondents. The analysis technique used in this study uses multiple linear regression analysis. The results of the study prove that the use of accounting information and business age have an effect on business success, while business capital has no effect on business success. The implications of this research are for MSMEs to increase the use of accounting information and maximize the use of business capital</span></p></div></div></div>

PENGARUH LITERASI KEUANGAN TERHADAP PROFITABILITAS USAHA MIKRO KECIL DAN MENENGAH DI KOTA TANGERANG

2020 ◽  
Vol 12 (2) ◽  
pp. 270-293
Author(s):  
Eko Agus Prasetyo Endarto ◽  
Aloysius Alfando Tirtana
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Positive Influence ◽  
Financial Knowledge ◽  
Financial Behavior ◽  
Statistical Tool ◽  
Equation Modelling ◽  
Medium Enterprises

Financial literacy is important to improve personal and business financial management skill, especially for small and medium enterprises. Several previous studies have shown an influence between financial literacy and their profits. This research wants to examine whether there is an influence between financial literacy which consists of financial knowledge, behavior and attitude towards SME profits in Tangerang City. Structural Equation Modelling is used as a statistical tool to prove the specified hypothesis. By processing the data, it was found that there was a positive influence between financial literacy and profit.   Keywords: Financial Literacy, Financial Knowledge, Financial Behavior, Financial Attitude, Small Medium Enteprise

scholarly journals STRATEGI BISNIS PADA KINERJA PERUSAHAAN ERA COVID-19

2021 ◽  
Vol 11 (2) ◽  
pp. 158-183
Author(s):  
Desfitrina Desfitrina ◽  
Zulfadhli Zulfadhli ◽  
Triana Agustini
Keyword(s):  
Business Strategy ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Creative Industries ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Verification Methods ◽  
The World ◽  
Medium Enterprises ◽  
The Impact

The emergence of natural phenomena in the abundance of the entire population on earth resulted in a large enough impact, especially health and economy in various sectors of society in the world. The Coronavirus has devastated micro, small and medium enterprises that have gone bankrupt but there are also opportunities for micro, small and medium enterprises. But there are also some sectors that have benefited and become opportunities to reap profits, such as virtual internet telecommunications and mask making, not all have gone bankrupt, as happened in the tourism, culinary, hotel, and restaurant sectors that cannot adapt to today's difficult times. My shopping habit of visiting places has decreased. This habit leads to virtual services to reduce transactions crowding with many people so that the Coronavirus can be reduced. Efforts to reduce activities outside the home will open up opportunities for micro, small and medium enterprises online so that people use the internet and don't crowd. Turning on micro, small and medium enterprises so that the impact of corona can be avoided quickly. Changes in people's behavior that reduce outdoor activities and networks of creative industries and small and medium-sized businesses in the largest business sector in the world that appear to be Covid-19 are quite depressed in dealing with problems and building businesses. This research method is descriptive and verification methods, the analysis tool is structural equation modeling (SEM, Lisrel). The results show that how the influence of business strategy on the performance of small and medium scale companies during the Covid-19 period. Keywords: Business Strategy, Company Performance, Micro, Small And Medium Enterprises, Financial Performance, On The Covid-19 Epidemic   Abstract: Munculnya fenomena dari alam secara tiba-tiba yang menimpah seluruh penduduk dimuka bumi mengakibatkan dampak yang cukup besar terutama kesehatan dan ekonomi diberbagai sektor masyarakat didunia. Virus Corona memporak porandakan  usaha mikro kecil  menengah yang mengalami kebangkrutan tetapi ada juga peluang bagi usaha mikro kecil dan menengah. Tetatpi ada pulah faktor yang mendapat keuntungan  dan menjadi kesempatan untuk meraup keuntungan seperti  bidang telekomunikasi internet virtual dan pembuatan masker tidak semua mengalami  kebangkrutan seperti yang terjadi pada bidang pariwisata, kuliner, hotel dan restoran yang tidak bisa beradaptasi dengan masa sulit saat ini. Kebiasaan  shopping  dengan mendatangin tempat sudah berkurang.  Kebiasaan ini mengarah pada layanan virtual guna mengurangi transaksi yang berkerumun dengan banyak orang agar virus Corona dapat berkurang. Usaha untuk mengurangi aktivitas diluar rumah ini akan membuka peluang usaha mikro kecil dan menengah di jalur daring agar masyarakat menggunakan internet dan tidak berkerumun. Menghidupkan Usaha mikro kecil dan menengah dapat agar dampak corona dapat dihindari secara cepat. Perubahan perilaku masyarakat yang mengurangi aktivitas di luar ruangan dan jaringan Industri kreatif dan usaha kecil menengah pada sektor bisnis terbesar di dunia yang yang tedampak covid-19 cukup tertekan dalam menangani masalah dan membangun usaha. Metode penelitian ini adalah metode deskriptif dan verifikasi, alat analisisnya adalah pemodelan persamaan struktural (SEM, Lisrel). Hasil penelitian menunjukkan bahwa strategi bisnis berpengaruh terhadap kinerja perusahaan skala kecil menengah masa covid-19.   Keywork: Business Strategy, Kinerja Perusahaan, usaha mikro kecil menengah,kinerja keuangan, pademi Covid-19

scholarly journals Faktor keberhasilan usaha pada UMKM industri sandang dan kulit di Kecamatan Wirobrajan Kota Yogyakarta

2020 ◽  
Vol 2 (1) ◽  
pp. 55-62
Author(s):  
Rani Eka Diansari ◽  
Rendy Rahmantio
Keyword(s):  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Business Success ◽  
Validity And Reliability ◽  
Quality Of Data ◽  
Leather Industry ◽  
Medium Enterprises

This study aimed to test the effect of using accounting information and capital on the business success of Micro Small and Medium Enterprises (MSMEs) in the Wirobrajan District, Yogyakarta Regency. The Population in this research is the MSMEs in Yogyakarta Regency. Sample taken there were only registered with the Department of Trade Industry and Cooperatives on Yogyakarta Regency, MSMEs in the clothing and leather industry, operating for more than five years, take notes on business management, the respondents as many as 34. The sampling technique used purposive sampling. The data analysis technique used in this research includes the quality of data consists of the validity and reliability test—the hypothesis consisting of the multiple linear regression analysis. The result indicates that accounting information and capital have a significant impact on business success

Sign in / Sign up

Export Citation Format

Share Document