Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Economic Integration and Regional Competitiveness
Syinja Faridya Anggreini Dwi Wirawan
Universitas Muhammadiyah Sidoarjo

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE IMPACT OF WORKING CAPITAL, HUMAN RESOURCE COMPETENCE, AND ACCOUNTING INFORMATION SYSTEMS ON THE FINANCIAL PERFORMANCE OF BUMDES   Financial Performance of BUMDes Sarwenda Biduri; Syinja Faridya Anggreini Dwi Wirawan; Sigit Hermawan; Eny Maryanti; Herman Ernandi
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 5 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i5.540

Abstract

Objective: This study aims to analyze the influence of working capital, human resource competence, and the utilization of accounting information systems on the financial performance of BUMDes in Sidoarjo Regency. Method: The method used in this study is a quantitative method with a causal-associative design, using data collected via questionnaires distributed to 24 BUMDes in the Sidoario and Buduran subdistricts. The data analysis technique used was multiple linear regression, processed using SPSS software. Results: The results of the study indicate that working capital has a significant positive effect, human resource competence has no significant effect, while the utilization of accounting information systems has a significant negative effect on financial performance. Novelty: A Bumdes is an economic institution whose capital is largely owned by the village and whose purpose is to improve the welfare of the village community. In line with its founding purpose, the success of a Bumdes can be measured by the extent to which it is able to contribute to increasing the village’s own revenue (PAS). For a Bumdes to operate optimally, strong financial performance is crucial.
Co-Authors Eny Maryanti Herman Ernandi Sarwenda Biduri Sigit Hermawan