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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Administrasi Bisnis dan Inovasi
Prihatiningtyas, Setya
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Economics, Econometrics & Finance Social Sciences

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ANALISIS PENGEMBANGAN SDM PADA UMKM TUM TIM COOKIES & BAKERY SIDOARJO Prihatiningtyas, Setya; Fatmawati, Rini; Wardani, Citra Dewi Ayu Kusuma; Putri, Kharisma Delia
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 9 No 1 (2025)
Publisher : Fakultas Ilmu Administrasi Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/niaga.v9i1.8719

Abstract

This study aims to describe and analyze human resource development practices in MSMEs Tum Tim Cookies & Bakery in Sidoarjo. With a descriptive qualitative approach, data was obtained through in-depth interviews, participatory observations, and documentation, then analyzed using the thematic techniques of Miles, Huberman, and Saldana. The results showed that HR training was conducted informally, based on hands-on experience in the workplace without any written training procedures or modules. Learning occurs through daily practice guided directly by business owners, in accordance with the principle of experiential learning. Although capable of forming basic skills, a structured evaluation system to measure the effectiveness of training objectively has not been found. Performance appraisals are carried out subjectively and awards are given based on loyalty and work responsibility. Another interesting finding is the implementation of a work culture based on religious values (religion company), where employees are recruited only from among Muslims. This approach strengthens team cohesion and shared values, but also poses challenges related to diversity and inclusivity. This study concludes that human resource development in household-scale MSMEs like this is relational, intuitive, and contextual, but has not been institutionalized systematically. The practical implications of this study include the importance of the preparation of SOPs, training logbooks, and the development of simple evaluation systems that are adaptive to local culture. This study also makes a theoretical contribution in developing an experience and community value-based training model to increase the competitiveness of MSMEs in a sustainable manner
Organizational Culture, Social Capital, Financial Literacy, and SME Performance in Coastal Economy: Evidence from Kenjeran, Indonesia Fatmawati, Rini; Prihatiningtyas, Setya; Hartati Setyowarni, Sri
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026): Neraca Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23154

Abstract

This study examines the effects of organizational culture, social capital, managerial capability, and financial literacy on SME performance in coastal economic settings, with evidence from Kenjeran, Surabaya, Indonesia. Despite extensive research on SME performance, prior studies remain fragmented and predominantly focus on urban and formal sectors, limiting understanding of how intangible resources operate in informal and coastal environments. Using a quantitative approach, data were collected from 60 seafood processing SMEs and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy, managerial capability, and social capital have significant positive effects on SME performance, while organizational culture does not have a significant effect. These findings indicate that the effectiveness of intangible resources is context dependent, where relational and capability-based resources, particularly social capital, play a more dominant role than formal organizational structures in coastal SMEs. This study contributes to the refinement of the resource-based view by demonstrating that not all intangible resources have equal relevance across different contexts. From a practical perspective, the findings suggest that policies aimed at improving SME performance in coastal areas should prioritize strengthening social networks, enhancing financial capability, and supporting adaptive managerial practices in informal economic environments.
Co-Authors Hartati Setyowarni, Sri Putri, Kharisma Delia Rini Fatmawati Wardani, Citra Dewi Ayu Kusuma