Jurnal Reviu Akuntansi dan Keuangan
Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan

COMPETENCY OF HUMAN RESOURCES AND LOVE OF MONEY ATTITUDE IN MANAGEMENT OF FINANCIAL SMALL-MEDIUM MICRO BUSINESS

Saputra, Komang Adi Kurniawan (Unknown)
Ekajayanti, L.G.P. Sri (Unknown)
Anggiriawan, Putu Budi (Unknown)



Article Info

Publish Date
22 Oct 2018

Abstract

This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Reviu Akuntansi dan Keuangan Investasi (JRAK) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JRAK covered various of research approach, namely: quantitative, qualitative ...