JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol. 5 No. 1 (2023): Desember

Leadership entrepreneur dan intellectual capital terhadap kinerja keuangan BUMDes: Innovation capability sebagai pemoderasi

Kusumawardani, Niken (Unknown)
Susi, Susi (Unknown)
Sukmasari, Dewi (Unknown)



Article Info

Publish Date
05 Dec 2023

Abstract

Purpose: This study examines the effect of entrepreneurial leadership and intellectual capital on the financial performance of village enterprises (BUMDes) through innovation capability. The independent variables in this study are entrepreneurial leadership (X1) and intellectual capital (X2), the dependent variable is financial performance (Y), and the moderating variable is innovation capability (Z). Methodology: The sample in this study was BUMDe officials at the Pesawaran Regency Government. Data were collected using a questionnaire and processed using the statistical regression test in SPSS. Results: The results show a significant relationship between entrepreneurial leadership and intellectual capital on financial performance, and innovation capability can moderate the financial performance variable. Limitation: This study only refers to one district in Lampung Province and data was only provide Contribution: The results of this study are expected to present an overview of officials and policymakers regarding the importance of innovation in managing BUMDes operations.

Copyrights © 2023






Journal Info

Abbrev

Jakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Description

Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan ...