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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika
Gst. Ayu ketut Rencana Sari dewi
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Humanities Economics, Econometrics & Finance Social Sciences

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PENGELOLAAN DAN PERPUTARAN MODAL KERJA PADA UMKM DI UD. WIDYASIH KECAMATAN KUBUTAMBAHAN, KABUPATEN BULELENG Komang Satya Indriyani Graha; Gst. Ayu ketut Rencana Sari dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.44650

Abstract

This study aims to examine about working capital management is based on the" towns" system at UD. Widyasih which is located in Kubutambahan Village, Kubutambahan District, Buleleng Regency. This research was conducted using qualitative methods with primary and secondary data sources. Data obtained from observations, interviews, literature study and documentation. The data analysis techniques used are: 1) data reduction, 2) data presentation, 3) drawing conclusions.The results of this study show that: 1) At UD. Widyasih, which uses more external funds, when presented, internal capital reaches 40% and external capital reaches 60%, which relates to Packing Order Theory, in which this theory uses two sources of internal and external funding. .to help expedite the company's operational system 2) capital structure that includes several criteria, namely asset structure, Growth Opportunity, company size, profitability, and business risk that can affect the sustainability of a company's operations. 3) The application of the cash payment system is carried out to reach customers by providing a predetermined payment period.
Pengaruh Literasi Keuangan Penggunaan Informasi Akuntansi dan Modal Usaha Terhadap Keberlanjutan UMKM di Kecamatan Buleleng Ayu, Ni Cening Putri Eka; Gst. Ayu Ketut Rencana Sari Dewi
Vokasi : Jurnal Riset Akuntansi Vol. 10 No. 02 (2021): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v10i02.51302

Abstract

This quantitative approach research aims to determine the influence of financial literacy, the use of accounting information, and business capital on the sustainability of micro, small and medium businesses in buleleng district. Sample size is determined through Isaac Michael formula, so that 68 MSMEs are obtained by selecting respondents using probability sampling The data sources in this study are primary and secondary data. The method of data collection is carried out by the dissemination of questionnaires. The data analysis method used is multiple linear regression tests. The data was analyzed using SPSS version 26.0 for windows. The results of this study show that: (1) financial literacy has a positive and significant effect on the sustainability of MSMEs in Buleleng Sub-district; (2) the use of accounting information has a positive and significant effect on the sustainability of MSMEs in Buleleng Sub-district; and business capital have a positive and significant effect on the success of MSMEs in Buleleng sub-district    
Co-Authors Ayu, Ni Cening Putri Eka Komang Satya Indriyani Graha