scholarly journals Behaviour of Financial Management for Small and Medium Enterprises in the New Normal Era

2020 ◽  
Vol 55 (6) ◽  
Author(s):  
Anik Yuesti ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Social Interest ◽  
Financial Statements ◽  
Management Behavior ◽  
New Normal ◽  
The Social ◽  
Social Interests ◽  
Medium Enterprises ◽  
The Relationship

Small and medium enterprises have been considerably affected by the COVID-19 pandemic. In the new normal era, small and medium enterprises need attention and support to survive. This study aims to analyze how the behaviors of disclosing financial statements, managerial perspectives, and social interest perspectives can change management behavior in disclosing financial statements in the absence of financial information. This research was conducted in Bali on small and medium enterprises affected by the COVID-19 pandemic in the new normal era. The sample of this research was 839 small and medium enterprises. The results showed that the disclosure of financial statements and managerial perspectives affected the perspective of social interest. Disclosure of financial statements and managerial perspectives affect the behavior of financial management. Perspectives of social interest are able to mediate the relationship between disclosure of financial statements and managerial perspectives with the behavior of financial management. Thus, in the new normal era, good and bad information about finances remains important to increasing the social interests of society.

THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDES AND PERSONALITY TO FINANCIAL MANAGEMENT BEHAVIOR FOR MICRO, SMALL AND MEDIUM ENTERPRISES TYPICAL FOOD OF COTO MAKASSAR

2020 ◽  
Vol 4 (2) ◽  
pp. 152-156
Author(s):  
Budiandriani . ◽  
Khairina Rosyadah
Keyword(s):  
Linear Regression ◽  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Knowledge ◽  
Management Behavior ◽  
Financial Attitudes ◽  
Sample Data ◽  
Typical Food ◽  
Data Collection Technique ◽  
Medium Enterprises

This study aims to analyze the effect of financial knowledge, financial attitudes, and personality on financial management behavior in micro, small, and medium-sized businesses of the typical Coto Makassar food in Makassar. This research is included in the causal associative research. The subjects of this study were all owners of micro, small, and medium enterprises of Coto Makassar typical food totaling 63 units, and as many as 32 units as a sample. Data were analyzed using multiple linear regression using the SPSS version 21 program. The data collection technique used a questionnaire. The results showed that (1) financial knowledge has a positive and significant effect on financial management behavior; (2) financial attitudes have a positive and significant effect on financial management behavior; and (3) personality has a positive and significant effect on financial management behavior

scholarly journals Knowledge of the concept of corporate social responsibility in agribusiness enterprises (based on the example of the SME sector in Malopolska)

Management ◽  
2016 ◽  
Vol 20 (1) ◽  
pp. 337-351 ◽  
Author(s):  
Marcin Ratajczak
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rural Areas ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
The Social ◽  
Social Interests ◽  
Medium Enterprises ◽  
Corporate Social ◽  
Strategy Building

Summary Corporate Social Responsibility (CSR) initiative in Poland is relatively little known and has not been yet deeply rooted in the consciousness of Polish entrepreneurs especially in the field of SMEs and local communities. CSR is a concept whereby companies at the stage of strategy building voluntarily take into account the social interests and environmental protection, as well as relationships with their stakeholders. Therefore, the aim of this paper is to present issues related to the knowledge of the CSR concept in the surveyed agribusiness enterprises. The article presents among other things, statistical relations between knowledge of the above concept and education of owners of the business, company size or business entity year of uprising. The research on opinions of entrepreneurs on the above concepts was carried out at the turn of 2014 and 2015 included 182 micro (0-9 persons), small (10-49 employees) and medium (50-249 employees) agribusiness companies engaged in business activities in rural areas of Małopolska. The results showed that there is a need for awareness of small and medium enterprises with agribusiness that consumers increasingly pay attention to the aspect of the behavior of responsible practices, let alone to observe their assumptions. Given the nature of the business, the knowledge of the CSR concept prevailed in a group of entrepreneurs from the manufacturing sector.

Social Interests and Eysenck's Personality Dimensions

1999 ◽  
Vol 85 (1) ◽  
pp. 197-200 ◽  
Author(s):  
John Maltby ◽  
Ann Macaskill ◽  
Liza Day ◽  
Iain Garner
Keyword(s):  
Social Interest ◽  
Personality Dimensions ◽  
Negatively Associated ◽  
The Social ◽  
Social Interests ◽  
The Relationship

The relationship between Adler's concept of social interest and Eysenck's personality dimensions was investigated among 224 English undergraduates (85 men and 139 women). The present study links Adlerian and Eysenckian theories by finding that scores on the Social Interest Scale are significantly negatively associated with scores on Psychoticism and Neuroticism.

THE EFFECT OF FINANCIAL LITERATION IMPLEMENTATION ON THE PERFORMANCE OF FINANCIAL MANAGEMENT IN MIDDLE SMALL MICRO ENTERPRISES IN TOMOHON CITY

2021 ◽  
Vol 9 (1) ◽  
pp. 106-115
Author(s):  
Victoria N. Untu
Keyword(s):  
Financial Literacy ◽  
Financial Management ◽  
Small And Medium Enterprises ◽  
Public Welfare ◽  
Higher Education Research ◽  
Master Plans ◽  
The Social ◽  
Medium Enterprises ◽  
And Behavior ◽  
Attitudes And Behavior

The research that will be carried out by the team refers to one of the Higher Education Research Master Plans, in this case Sam Ratulangi University, which is about matters related to the social, humanities and culture fields, with the topic of increasing the competitiveness of MSMEs and cooperatives. In this 21st century, the ability to manage money and finances effectively is becoming increasingly important, not only for professionals but for everyone who is responsible for managing financial affairs in everyday life. This ability is included in the term financial literacy. Financial literacy is not limited to understanding knowledge, skills and beliefs of existing financial institutions, products and services, but attitudes and behavior also have an influence in increasing financial literacy for the realization of public welfare. This study aims to determine how much influence the implementation of financial literacy has on financial management for MSME actors in Tomohon City. As for the sample in this study are the 70 micro, small and medium enterprises in Tomohon city. The final result or output of this research is in the form of a study on the implementation of good financial literacy in financial management performance in micro, small and medium enterprises in Tomohon city In addition, what is also the outcome of this research is the publication of National and International Journals. Keywords: financial literacy, financial management, MSMEs

scholarly journals Pelatihan Akuntansi bagi Entitas tanpa Akuntabilitas Publik Berbasis Usaha Mikro pada PKK RW 06 Kelurahan Serdang Jakarta Pusat

2018 ◽  
Vol 1 (1) ◽  
pp. 81
Author(s):  
Mulyaning Wulan Wulan ◽  
Ummu Salma Al Azizah
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Role Of Government ◽  
The Government ◽  
The Right ◽  
Medium Enterprises ◽  
Micro Enterprises

The role of government in the development of Micro Small and Medium Enterprises (MSMEs) has been proven by the issuance of Financial Accounting Standards for Non Public Accountantless Entities as well as Accounting Standards for Micro, Small and Medium Enterprises (MSMEs Standard) issued by the Indonesian Institute of Accountants (IAI). The application of standards that have been made by the government requires the right mediator. The most higher education institutions (universities) have human resources (HR) that can help the government to transfer the information. This can be done through Community Service which is one of the Tri Darma Program in University. In general problems in business management for micro enterprises are very diverse. The problems that occur include: marketing (marketing), financing, location, security and making simple financial statements for their entity. Training of financial statement preparation is an offer to answer the problem. The number of micro enterprises in RW 06 area is potential to be assisted by the financial management. Good management requires the support of the business report, in this case is the financial statements. Society needs knowledge to make reporting in accordance with existing standards.

scholarly journals Examining the Aspects Decrease the Development of the Small and Medium Enterprises in Al Batinah Province - Oman

2021 ◽  
pp. 77-90
Author(s):  
Kholood Al Farsi ◽  
Nebras Alattar
Keyword(s):  
Significant Relationship ◽  
Financial Management ◽  
Resource Constraints ◽  
Small And Medium Enterprises ◽  
Business Owners ◽  
Simple Random Sample ◽  
Well Design ◽  
Medium Enterprises ◽  
Relationship Of ◽  
The Relationship

Small and medium-sized enterprises (SMEs) play an important role in any developing economy. In Oman, about 60% of SMEs are the source of employment. There is an increase in SMEs, but there are also challenges linked with growth; this research project explores the specific challenges faced by small and medium business owners. This study used a simple random sample with data from 200 SME owners, and data was collected using a well-design questionnaire. The data was analyzed in more detail by descriptive statistics and ANOVA statistics. A reliability test was performed to determine how reliable the data collecting instrument was. The limitations of this work and several suggestions are recorded. Several hypotheses are tested, and the results show a significant relationship between Financial management constraints and SME growth. And, also, there is a significant relationship between Marketing management constraints and the growth of SMEs. And, also, there is no significant relationship between the relationship of statistical importance between the Human resource constraints and the growth of SMEs in Oman.

scholarly journals Conceptualising the relationship types and attributes that enable stakeholders to recruit SME farmer users into IS design

2019 ◽  
Vol 23 ◽  
Author(s):  
Craig M. Parker ◽  
Wahyudi Agustiono ◽  
Rodney Carr ◽  
Dilal Saundage
Keyword(s):  
Social Capital ◽  
Small And Medium Enterprises ◽  
Complex Interplay ◽  
Relationship Types ◽  
The Social ◽  
Bridging Capital ◽  
Medium Enterprises ◽  
The Relationship ◽  
Is Design

It can be difficult for organisations which develop an information system (IS) for use by many small and medium enterprises (SMEs) to recruit SME personnel during IS design. The paper addresses this problem by exploring the nature of relationships that organisational stakeholders can use to recruit SME personnel during IS design, which has received little attention in the literature. We present an interpretive, revelatory case study of the insights from managers and field officers who recruited SME farmers during the design of an inter-organisational IS. We identified three relationship types, based on an existing framework in the literature derived from stakeholder theory: between managers of organisations; between managers and field officers; and between field officers and farmers. We extend this framework by incorporating relationship attributes based on social capital concepts: ties, shared cognition, structure, homophily and bridging capital. We found that the complex interplay of the three relationship types, and the degree of strength of the social capital attributes of these relationships, help explain how farmers were recruited into, or were discouraged from participating in, a lengthy IS design process.

scholarly journals STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maurenthia J. Mandey ◽  
David P. E. Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Small Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Business Units ◽  
Medium Enterprises ◽  
Descriptive Method

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.

scholarly journals Tatakelola Keuangan dan Akses Permodalan UMKM Terhadap Perbankan dalam Meningkatkan dan Pengembangan Nilai Ekonomi Usaha: UMKM Pujasera Cempaka Putih Jakarta Pusat

2020 ◽  
Vol 1 (01) ◽  
pp. 24-34
Author(s):  
Sailendra Sailendra ◽  
Suratno Suratno ◽  
Monang Tampubolon
Keyword(s):  
Financial Institutions ◽  
Financial Management ◽  
Safety Valve ◽  
Small And Medium Enterprises ◽  
Economic Value ◽  
Financial Statements ◽  
Working Capital ◽  
Knowledge And Skills ◽  
Medium Enterprises ◽  
And Training

Abstrak      Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu pilar ekonomi bangsa dan sebagai katup pengaman perekonomian nasional. Hingga saat ini, UMKM masih termarjinalkan dan belum sepenuhnya memiliki akses terhadap permodalan dari perbankan dan lembaga keuangan. Salah satu sumber masalah yang masih menjadi penghambat bagi pelaku UMKM untuk dapat meng-akses permodalan dari perbankan, dikarenakan masih rendahnya pengetahuan dan keahlian yang dimiliki dalam tatakelola dan penyajian laporan keuangan yang baik dan benar, sebagai salah satu syarat utama untuk dapat mengakses permodalan dari perbankan. Hasil kajian ini mengindikasikan bahwa hampir sebagian besar dari pelaku usaha UMKM belum memiliki pengetahuan dan keterampilan dalam tatakelola keuangan. Namun demikian, sebagian besar dari pelaku usaha UMKM mempunyai keinginan yang kuat untuk mendapatkan akses permodalan dari perbankan guna pengembangan dan meningkatkan nilai ekonomi usaha mereka. Implikasi dari hasil penelitian ini berpengaruh terhadap regulator serta stakeholder untuk dapat melindungi dan memberdayakan pengusaha UMKM yang selama ini masih kesulitan untuk mengakses permodalan dari perbankan. Begitupula rekomendasi dan saran dari hasil penelitian bagi pemangku kepentingan, untuk dapat bersinergi dengan akademisi guna dapat memberikan pendampingan dan pelatihan akuntansi dan tatakelola keuangan secara komprehensip dan berkesinambungan. Sehingga, para pelaku UMKM dapat memiliki pengetahuan dan keterampilan dalam tatakelola keuangan yang baik dan benar, dan memungkinkan mereka untuk dapat mengakses permodalan dari perbankan dan lembaga keuangan guna meningkatkan dan pengembangan nilai ekonomi usaha. Abstract      Micro, Small and Medium Enterprises (MSMEs) are one of the pillars of the nation's economy and as a safety valve for the national economy. Until now, MSMEs are still marginalized and do not yet have full access to working capital from banks and financial institutions. One source of problems that is still an obstacle for MSMEs to be able to access working capital from banks, due to the lack of knowledge and expertise in the management and presentation of true and correct financial statements, as one of the main prerequisites for being able to access working capital from banks. The results of this study indicate that most of the MSMEs do not yet have the knowledge and skills in financial management. However, most of the MSMEs entrepreneurs have a strong desire to get access to capital from banks to develop and increase the economic value of their businesses. The implications of the results of this study affect regulators and stakeholders to be able to protect and empower MSMEs entrepreneurs who have been struggling to access working capital from banks. As well as recommendations and suggestions from the results of this study for stakeholders, to be able to synergize with academics to provide assistance and training in accounting and financial management comprehensively and sustainably. Thus, MSMEs able to have knowledge and skills to manage their finance, thus enabling them to be able to access working capital from banks and financial institutions to improve and develop the economic value of the business.

scholarly journals KOMPETENSI SUMBER DAYA MANUSIA DAN SIKAP LOVE OF MONEY DALAM PENGELOLAAN KEUANGAN USAHA MIKRO KECIL MENENGAH (UMKM)

2018 ◽  
Vol 8 (2) ◽  
pp. 135
Author(s):  
Komang Adi Kurniawan Saputra ◽  
L.G.P. Sri Ekajayanti ◽  
Putu Budi Anggiriawan
Keyword(s):  
Knowledge Management ◽  
Human Resources ◽  
Human Resource ◽  
Financial Management ◽  
Small And Medium Enterprises ◽  
Economic Entity ◽  
Love Of Money ◽  
Money Attitude ◽  
Medium Enterprises ◽  
The Relationship

This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.

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