Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan Usaha Kecil Menengah dan Implikasinya terhadap Good Governance

Endar Pituringsih (Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia)
Thatok Asmony (Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia)
Prayitno Basuki (Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia)

E-JURNAL AKUNTANSI
Vol 30 No 8 (2020)

The study aims to obtain empirical evidence about the influence of organizational commitment, accounting information systems and human resource capacity on Small Medium Enterprise (SME) financial management and the influence of SME financial management on good governance. The study was conducted on SMEs in West Lombok Regency. various regions in West Lombok Regency The results of the study indicate that organizational commitment does not significantly influence financial management Information technology and HR competencies significantly influence financial management and financial management significantly influence good governance. Keywords: Commitment; Competent; Technology; Financial Management; Good Governance.