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All Journal Jurnal Ekonomi Efektif Priviet Social Sciences Journal
Jakiroh Jakiroh
Sekolah Tinggi Ilmu Ekonomi Pancasetia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of MSME performance: Assessing the role of budgeting, financial control, and cash management in Banjarbaru City Ros Nirwana; Jakiroh Jakiroh; Endah Sri Bintari; Sri Yunia Anizar; Yulia Yulia
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1023

Abstract

Many MSMEs play an important role in supporting local economic activity; however, yet in reality many of them still struggle with financial management issues that prevent their performance from reaching its full potential. Based on this situation, the present study examines how budgeting practices, financial control, and cash management influence the performance of MSMEs in Banjarbaru City. The analysis draws on the Resource-Based View (RBV), Contingency Theory, and Working Capital Theory as the main theoretical foundations. This study uses a quantitative associative approach and involves 30 business owners selected through purposive sampling method. The collected data were processed using multiple linear regression with SPSS 25. The results indicate that budgeting (β = 0.295; p = 0.037), financial control (β = 0.400; p = 0.002), and cash management (β = 0.481; p = 0.002) have a positive and significant effect on MSME performance, both partially and simultaneously (F = 79.389; p = 0.000). The adjusted R² of 0.890 indicates that these financial management variables can account for approximately 89% of the variation in MSME performance, which shows how strongly they are tied to day-to-day business outcomes. The results suggest that financial managerial skills function as important internal resources, as described in the RBV perspective, while the effectiveness of financial practices still depends on how well they fit each business’s specific situation, in line with Contingency Theory. The findings also reaffirm the idea from Working Capital Theory that maintaining adequate liquidity is essential for keeping operations running smoothly. Overall, this study offers empirical evidence from a growing city context and underlines the need for more structured budgeting, tighter financial control, and better cash management to support stronger and more sustainable MSME.
Faktor-Faktor yang Mempengaruhi Tingkat Pengungkapan LKPD pada Website Pemerintah Daerah di Provinsi Kalimantan Selatan Periode 2019-2023 Ros Nirwana; Sriyunia Anizar; Jakiroh Jakiroh; Endah Sri Bintari
Jurnal Ekonomi Efektif Vol. 7 No. 3 (2025): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v7i3.48189

Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh tingkat ketergantungan pemerintah daerah, belanda modal dan tingkat akses internet terhadap tingkat pengungkapan LKPD pada Pemerintah Daerah di Provinsi Kalimantan Selatan Periode 2019-2023. Data penelitian diperoleh dari data sekunder dengan bersumber dari publikasi pada website resmi lembaga pemerintah Provinsi Kalimantan Selatan dan dari Badan Pusat Statistik Pemerintah Kalimantan Selatan. Total data yang dikumpulkan dari 11 Kabupaten dan 2 Kota di Provinsi Kalimantan Selatan sebanyak 65 data, dengan Teknik analisis data yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa tingkat ketergantungan Pemerintah Daerah berpengaruh signifikan negatif terhadap tingkat pengungkapan LKPD pada website Pemerintah Daerah di Provinsi Kalimantan Selatan, Belanja modal tidak berpengaruh terhadap tingkat pengungkapan LKPD di website pemerintah daerah di Provinsi Kalimantan Selatan, dan Tingkat Akses Internet tidak berpengaruh terhadap Tingkat Pengungkapan LKPD pada Website Pemerintah Daerah di Provinsi kalimantan Selatan.
Co-Authors Endah Sri Bintari Endah Sri Bintari Ros Nirwana Sri Yunia Anizar Sriyunia Anizar Yulia Yulia