Abstract:Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, yet they still face the challenge of suboptimal financial performance. This study aims to analyze the direct influence of Financial…
Attitudes and Behavioral Control on MSME Financial Performance and examine the mediating role of Financial Behavior in this relationship. This study is grounded in the Theory of Planned Behavior (TPB), which positions attitudes and behavioral control as the primary determinants of individual intentions and behavior.
Using a quantitative approach, this study will test hypotheses on 31 MSME owners/managers in Nusaniwe District, selected through purposive sampling. Data will be collected through a Likert-scale questionnaire and analyzed using SPSS statistical software. Validity, reliability, and multiple regression tests will test the simultaneous influence of attitudes, control, and behavior on financial performance. The results are expected to provide insight into the importance of behavioral aspects (attitudes and control) in improving MSME financial performance and contribute to more effective mentoring programs and policy formulation
Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to…
o increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.
Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:This study explores the relationship between business strategy, business performance, innovation, and competitive advantage and their impact on customer value for non-apparel textile SMEs in Indonesia. Using Structure Equational…
uational Modeling (SEM), it aims to understand how business strategy affects business performance and innovation and how business performance and innovation mediate the relationship between business strategy and competitive advantage. In addition, it investigates the role of competitive advantage as a mediator in increasing customer value.The results show that business strategy has a significant impact on business performance, innovation, and competitive advantage. Competitive advantage proved to be an important mediator in improving customer value. However, business performance and innovation are not always effective in mediating the relationship between business strategy and competitive advantage or customer value. The findings indicate that while business performance and innovation are important, they should be viewed as part of a more holistic approach to business strategy.This research concludes that companies should focus on strategies that integrate competitive advantage through various elements, such as innovation, product quality, and marketing. Good strategic planning and effective implementation are key to achieving and maintaining competitive advantage and increasing customer value. The findings provide important insights into the need for a holistic strategic approach to achieve long-term success in an increasingly competitive market.
Abstract:The height competition in the sector business Micro, Small and Medium Enterprises (MSMEs) fried chicken in Jakarta demands perpetrator business for improve retention strategies customers, one of them through increased purchase…
rchase interest repeat. Research This aim analyze influence quality products, service quality, and systems payment on purchase interest repeat, with satisfaction customer as intervening variables. Research quantitative this use Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with sample of 100-150 respondents MSMEs fried chicken customers in Jakarta. Test results hypothesis show that satisfaction customer own significant and positive influence on purchase interest repeat. Next, quality products and systems payment proven in a way direct influential positive and significant to satisfaction customers. Meanwhile that, variable quality products, service quality, and systems payment no show influence significant direct on purchase interest repeat. Findings this indicates that satisfaction customer play a role important as variables mediation. Strategy to increase purchase interest repeat must focused on efforts reach customer satisfaction. this is can achieved with maintain quality superior products (especially consistency of taste and texture), provides quality good service, as well as ensure system efficient and diverse payments. With thus, satisfaction customer is key main bridging influence quality products, service quality, and systems payment on purchase interest repeat to MSMEs fried chicken customers in Jakarta.
Abstract:This research aims to determine whether the application of accounting in MSMEs in Bogor Regency is in accordance with SAK EMKM. This research uses a qualitative method with a case study approach. The data used in this research…
search is primary data obtained through observation and interviews as well as documentation data and secondary data sourced from MSMEs owners in Bogor Regency. The results of the research show that the application of accounting in MSMEs is not in accordance with the application of SAK EMKM because the preparation of financial reports in MSME companies has not been implemented fully or has not been optimal, as can be seen in the table of application of MSMEs Accounting where the CALK section is not in accordance with the SAK EMKM method.
Abstract:This This study aims to explore and analyze research trends related to competence in business, particularly within the context of small and medium-sized enterprises (SMEs), using a bibliometric approach. Data was extracted…
ed from the Scopus database and visualized using VOSViewer, facilitating the identification of key research clusters, influential authors, and the relationships between various keywords within the domain. The findings reveal significant clusters centered around "competence," "innovation," and "business performance," highlighting the integral role of innovation in enhancing business competencies. Additionally, the analysis emphasizes the interconnectedness of human resource development and strategic business planning with competency development. This research contributes to a comprehensive understanding of the complexities in business competence studies and underscores the importance of a multidisciplinary approach in fostering sustainable business success. The results provide valuable insights for both researchers and practitioners in the field of business competence.
Abstract:Halal certification is an important aspect in increasing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in West Java, considering the large Muslim population in Indonesia. This study aims to analyze…
the development of halal certification in West Java MSMEs in 2023, identify the challenges faced, and evaluate the government's efforts and targets in supporting the acceleration of halal certification. This research approach is qualitative, with data collection techniques through in-depth interviews with the Secretary of the Halal Product Guarantee Organizing Agency (BPJPH) and supported by statistical data related to the development of halal certification. The findings show that the development of halal certification in West Java in 2023 shows significant achievements with the realization of 189,886 certificates, although it is still faced with challenges in MSME literacy, administrative obstacles, and limited BPJPH resources.