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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.
Analisis Kebijakan Pajak Digital dan Dampaknya Terhadap Kepatuhan UMKM Di Indonesia: Studi Literatur dan Analisis Kebijakan Ros Nirwana; Suzi Suzzana; Hasdi Suryadi; Jakiroh; Endah Sri Bintari
Jurnal Pendidikan Akuntansi (JPAK) Vol. 14 No. 1 (2026)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia remains a significant challenge, despite the implementation of various digital tax policies. The gap between administrative compliance and substantive compliance indicates that tax digitalization has not been fully effective in fostering sustainable compliance. This study aims to analyze digital tax policies and their impact on MSME tax compliance using the perspectives of Tax Behavior Theory, Tax Compliance Theory, and E-Government Theory. This research employs a qualitative approach using literature review and policy analysis of relevant digital tax regulations, including Government Regulation No. 23 of 2018 and Ministry of Finance Regulation No. 62/PMK.03/2020. Secondary data were collected from academic journals, books, regulatory documents, and official reports, and analyzed using thematic analysis through stages of coding, categorization, and interpretation. The findings indicate that MSME tax compliance in the digital era is influenced by the interaction of behavioral, regulatory, and technological factors. Digital systems such as e-Filing and e-Billing have improved administrative compliance by enhancing efficiency and ease of use. However, low tax and digital literacy, limited technological infrastructure, and system complexity remain major barriers. In addition, risk-based supervision strengthens enforced compliance, but may reduce taxpayer trust if not accompanied by high-quality public services. This study concludes that the effectiveness of digital tax policies depends not only on technological transformation but also on the balance between behavioral factors and compliance approaches based on trust and power. Therefore, a more comprehensive strategy is required, including improving literacy, simplifying tax systems, and enhancing transparency and public services to promote sustainable MSME tax compliance.
Co-Authors Hasdi Suryadi Jakiroh Jakiroh Jakiroh Ros Nirwana Sri Yunia Anizar Suzi Suzzana Yulia Yulia