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All Journal Krisna: Kumpulan Riset Akuntansi Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis INVENTORY: JURNAL AKUNTANSI
Rumini, Dewa Ayu
Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PERAN LITERASI KEUANGAN SEBAGAI PREDIKTOR KINERJA DAN KEBERLANJUTAN UMKM Dewa Ayu Rumini; A.A. Media Martadiani; A.A. Bagus Amlayasa
Jurnal Akademika Vol 18, No 1 (2020): Februari 2020
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.8 KB) | DOI: 10.51881/jam.v18i1.189

Abstract

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency. Keywords: Financial Literacy, MSME Performance and MSME Sustainability
Peran Literasi Keuangan Sebagai Prediktor Kinerja Dan Keberlanjutan Umkm Di Kabupaten Badung Dewa Ayu Rumini; Media Martadiani
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (966.284 KB) | DOI: 10.25273/inventory.v4i1.6300

Abstract

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency.Keywords: Financial Literacy, MSME Performance and MSME Sustainability
PERAN LITERASI KEUANGAN SEBAGAI PREDIKTOR KINERJA DAN KEBERLANJUTAN UMKM DEWA AYU RUMINI; A.A. MEDIA MARTADIANI; A.A.BAGUS AMLAYASA
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL PADA LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN SAPAT, TEGALLALANG, GIANYAR Dewa Ayu Rumini; Ni Luh Ayu Teges Aryastuti
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.6-12

Abstract

The aims of this research was to find out the efficiency of capital use in the Village Credit Institution (LPD) of Pakraman Sapat Village, Tegallalang, Gianyar in terms of economic rentability and profitability of own capital from 2013-2017. To find out the effectiveness of capital use in the Village Credit Institution (LPD) of Pakraman Sapat Village, Tegallalang, Gianyar in terms of receivable turnover and working capital turnover from 2013-2017. The method used is quantitative analysis which includes Profitability Ratios, Activity Ratios, Statistical Analysis and qualitative analysis used to describe information so that it can support conclusions obtained from quantitative analysis. Based on the results of the analysis carried out, economic rentability achieved in 2013 was considered to be quite efficient, in 2014 it was considered very efficient, in 2015 and 2016 it was considered to be quite efficient, and in 2017 it was considered inefficient. The profitability of own capital achieved in 2013 was considered very efficient, in 2014, 2015 and 2016 were considered to be quite efficient and in 2017 it was considered less efficient. Accounts receivable turnover achieved in 2013 was considered very effective, in 2014, 2015, 2016 was considered quite effective and 2017 was considered less effective. The working capital turnover achieved in 2013, 2014, 2015, 2016 and 2017 is considered quite effective.
Co-Authors A.A. Bagus Amlayasa A.A. Media Martadiani Ni Luh Ayu Teges Aryastuti