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Women’s Entrepreneurial Orientation, Financial Performance, and Business Sustainability: Study in Kayutangan Heritage Area, Malang City. Rahajeng, Lila Widya; Realita, Tasnim Nikmatullah; Firdaus, Rizalnur; Dila, Thabita Kadja; Olla, Nima Aleta
JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol. 8 No. 02 (2025): JIMEK Vol 08 No 02 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jimek.v8i02.7226

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan perempuan terhadap keberlanjutan usaha perempuan dengan kinerja keuangan sebagai variabel mediasi. Penelitian dilakukan pada pelaku usaha mikro dan kecil milik perempuan di Kota Malang menggunakan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa orientasi kewirausahaan perempuan tidak berpengaruh signifikan terhadap kinerja keuangan, dan kinerja keuangan juga tidak berpengaruh signifikan terhadap keberlanjutan usaha. Namun, orientasi kewirausahaan perempuan terbukti berpengaruh secara langsung dan signifikan terhadap keberlanjutan usaha, sementara kinerja keuangan tidak berperan sebagai variabel mediasi. Temuan ini menunjukkan bahwa keberlanjutan usaha perempuan lebih ditentukan oleh orientasi kewirausahaan dibandingkan oleh kinerja keuangan.
PENINGKATAN KUALITAS INDUSTRI KONVEKSI: PENDAMPINGAN IMPLEMENTASI SAK EMKM DAN LITERASI KEUANGAN UMKM MARBLE STUDIO Rahajeng, Lila Widya; Realita, Tasnim Nikmatullah; Firdaus, Rizalnur
Jurnal Edukasi Pengabdian Masyarakat Vol 5 No 1 (2026): JANUARI 2026
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v5i1.8354

Abstract

The aim of Improving the quality of the Garment/Convection Industry Marble Studio to improve the comprehension and proficiency of Micro, Small, and Medium Enterprises (MSMEs) in the preparation of financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The program was established in response to the inadequate accounting literacy and rudimentary bookkeeping methods frequently employed by MSME owners, which often do not accurately represent their enterprises' financial status. The implementation strategy comprises multiple stages: observation, socializing, technical training, and intensive mentorship via a participatory approach. The findings indicate a notable enhancement in participants' comprehension of fundamental accounting principles, categorization of financial transactions, and compilation of financial statements in compliance with SAK EMKM. Moreover, partner MSMEs have commenced the implementation of a more organized and standardized bookkeeping system. This program aims to enhance company accountability and facilitate MSMEs' access to formal financial institutions in the future.