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KONTRIBUSI PERCEPATAN INKLUSI DAN LITERASI KEUANGAN BAGI KINERJA UMKM KULINER DI KOTA SURAKARTA Gustita Putri; Helga Arqila Santoso; Purwanto Purwanto
Jurnal Riset Akuntansi Politala Vol 6 No 1 (2023): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v6i1.137

Abstract

Economic development The Micro, Small and Medium Enterprises (MSMEs) sector has a high influence on the Gross Domestic Product (GDP), which is 7% of the total GDP in 2012 (Kementerian Koperasi dan UMKM RI, 2013). The contribution of MSMEs has shown tangible results in the national economy, but MSMEs still find several obstacles such as limited working capital, limited technology, production, marketing and restrictions on business quality and human resources (Anggraeni, 2019). This will have an impact on performance if business actors are not able to manage properly.  Business performance usually has a special measure and can measure the success of a business in obtaining profits (Kusumadewi, 2020). The main factor that often makes the financial performance of MSMEs grow is access to capital.   Another influential factor is the expansion of financial access followed by knowledge in the financial sector also has an impact on increasing economic growth (Yanti, 2019). This study aims to test whether financial inclusion and financial literacy influence the performance of MSMEs in the culinary sector in Surakarta City. The sample in this study amounted to 100 respondents. The data is then processed using smart PLS. The results of the research hypothesis test shows that financial inclusion and literacy have a significant and positive influence on the performance of MSMEs in the culinary sector in Surakarta City.
Pengaruh Good Corporate Governance (GCG) dan Coporate Social Responsbility (CSR) Terhadap Nilai Perusahaan Purwanto - Purwanto
Journal Of Business, Finance, and Economics (JBFE) Vol 2 No 2 (2021): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v2i2.2112

Abstract

This pandemic seems to remind the importance of business continuity, that companies must pay attention to all internal and external stakeholders in order to increase company value. Good corporate governance or GCG is still one of the weaknesses that most companies in Indonesia have. The correct application of GCG can make a company bigger and more reliable. The purpose of this study is to determine the effect of projected GCG in institutional ownership, managerial ownership, audit committee and the Board of Commissioners and CSR on firm value. The sample in this study was 120 samples of data from manufacturing companies in the consumer goods industry sector. The results showed that the managerial ownership and CSR variables had a significant positive effect on firm value. The audit committee variable has a significant negative effect on firm value. and the variable of institutional ownership and the board of commissioners has no effect on firm value. and all independent variables together have a significant effect on firm value. Based on the results and analysis that has been carried out by researchers, hopefully this research can be useful for companies in increasing the value of the company by increasing the implementation of GCG and CSR disclosure and for investors to be taken into consideration in choosing issuers to invest.