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p-Index From 2021 - 2026
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All Journal Sanskara Hukum dan HAM West Science Accounting and Finance
Junaidi Junaidi
Universitas Islam Aceh
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Utilization of Financial Statement Information and Planning Orientation on the Quality of Business Decisions of Textile MSMEs in West Java Junaidi Junaidi; Lainatusshifa Kemal; Azhar Azhar; Humairoh Humairoh; Pocut Ainiah; Wahyuni Sri Astutik
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2743

Abstract

This study aims to examine the influence of financial statement information utilization and planning orientation on the quality of business decisions among textile Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research adopts a quantitative approach using a survey method involving 155 MSME owners and managers as respondents. Data were collected through structured questionnaires measured on a Likert scale and analyzed using SPSS version 25. The analytical techniques employed include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial statement information utilization has a positive and significant effect on decision quality, suggesting that MSMEs that effectively use financial data tend to make more accurate and informed decisions. Planning orientation also demonstrates a positive and significant influence, indicating that structured and forward-looking planning enhances the effectiveness of business decisions. Simultaneously, both variables significantly affect decision quality, with a coefficient of determination (R²) of 0.475, meaning that 47.5% of decision quality is explained by the two independent variables. This study contributes to the literature by integrating financial information utilization and planning orientation as key determinants of decision quality in MSMEs. Practically, the findings emphasize the importance of improving financial literacy and strengthening planning practices among textile MSMEs to enhance decision-making effectiveness and business sustainability.
Tinjauan Yuridis Implementasi Peraturan Pemerintah Nomor 5 Tahun 2021 tentang Perizinan Berusaha Berbasis Risiko bagi Pelaku UMKM di Indonesia Temmy Fitriah Alfiany; Evy Febryani; Dwi Saleha; Junaidi Junaidi
Sanskara Hukum dan HAM Vol. 4 No. 03 (2026): Sanskara Hukum dan HAM (SHH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/shh.v4i03.787

Abstract

Penelitian ini mengkaji implementasi Peraturan Pemerintah Nomor 5 Tahun 2021 (PP No. 5/2021) tentang Perizinan Usaha Berbasis Risiko di Indonesia, dengan fokus pada dampaknya terhadap Usaha Mikro, Kecil, dan Menengah (UMKM). Peraturan tersebut, yang memperkenalkan sistem klasifikasi berbasis risiko untuk kegiatan usaha, bertujuan untuk menyederhanakan proses perizinan usaha, mengurangi hambatan birokrasi, dan menciptakan lingkungan yang lebih kondusif bagi UMKM. Melalui analisis hukum normatif, penelitian ini mengevaluasi kerangka hukum, implikasi praktis bagi UMKM, serta tantangan potensial dalam implementasi peraturan tersebut. Temuan menunjukkan bahwa meskipun peraturan tersebut menawarkan manfaat signifikan dalam hal efisiensi regulasi dan kepastian hukum, tantangan tetap ada dalam hal desentralisasi, akurasi klasifikasi risiko, dan aksesibilitas digital. Studi ini diakhiri dengan rekomendasi untuk meningkatkan koordinasi antara pemerintah pusat dan daerah, memperkuat infrastruktur digital, serta memastikan penegakan hukum yang konsisten di seluruh wilayah.
Co-Authors Azhar Azhar Dwi Saleha Evy Febryani Humairoh Humairoh Lainatusshifa Kemal Pocut Ainiah Temmy Fitriah Alfiany Wahyuni Sri Astutik