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All Journal J-MACC : Journal of Management and Accounting International Journal of Economy, Education and Entrepreneurship (IJE3)
Hidayat, Sjarief
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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THE INFLUENCE OF EDUCATIONAL BACKGROUND, FINANCIAL LITERACY, AND FINANCIAL PLANNING ON THE FINANCIAL BEHAVIOR OF MSME (CASE STUDY IN MSMES IN THE JAMBANGAN SUB-DISTRICT, SURABAYA CITY) Lesmana, Arya Widi; Hidayat, Sjarief
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 3 No. 3 (2023): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v3i3.206

Abstract

This study assessed how educational background, financial literacy, and financial planning impact the financial behaviour of MSMEs in the Jambangan Sub-District of Surabaya City. The study encompassed a total population of 969 MSMEs in this area. Quantitative research methods were employed, with data analysis conducted using Partial Least Squares. Data collection involved a questionnaire consisting of 17 questions. The sample criteria for this research were MSMEs engaged in financial planning and employing a minimum of 2 individuals, resulting in a sample size of 44 MSMEs in the Jambangan Sub-District of Surabaya City. The study's findings indicate that educational background, financial literacy, and financial planning positively and significantly influence the financial behaviour of MSMEs in the Jambangan Sub-District of Surabaya City
ANALISIS PENCATATAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA PEDAGANG DI SWK STUDIO Tri Agustina, Vittya Nirmala; Hidayat, Sjarief
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7292

Abstract

Despite the fact that small and medium enterprises (UMKM) play an important role in the Indonesian economy, many of them, including merchants in SWK Studio Sawahan, do not report their finances in a manner that complies with formal accounting standards. Therefore, this study analyzes how traders at Sentra Wisata Kuliner (SWK) Studio Sawahan in Surabaya apply the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Descriptive qualitative method was used in this study, which collected data through observation, interview, and documentation. The results show that most traders do not understand SAK EMKM and choose simple manual recording methods. Limited resources and a lack of knowledge and understanding are the main obstacles in implementing SAK EMKM. Merchants recognize the benefits of implementing SAK EMKM, such as increased transparency and better financial recording structure. Therefore, more intensive socialization, training, and mentoring efforts are needed from the government and related institutions to improve the implementation of SAK EMKM by UMKM.
Co-Authors Lesmana, Arya Widi Tri Agustina, Vittya Nirmala