Jurnal Eksplorasi Akuntansi (JEA)
Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Human Capital, Keunggulan Bersaing, dan Orientasi Kewirausahaan Terhadap Kinerja Organisasi UMKM di Sumatera Barat

Wael, Zahra Rahmatika (Unknown)
M., Herawati (Unknown)



Article Info

Publish Date
29 Aug 2025

Abstract

This “study aims to examine: (1) whether human capital influences the organizational performance of MSMEs in West Sumatra; (2) whether competitive advantage affects their organizational performance; and (3) whether entrepreneurial orientation has an impact on MSME organizational performance in the region. The population consists of Micro, Small, and Medium Enterprises located in West Sumatra. A total of 100 respondents were selected from MSMEs registered with the Department of Cooperatives and SMEs of West Sumatra or through http://umkm.depkop.go.id. The study employed a probability sampling method using simple random sampling and incidental sampling techniques. The findings reveal that: (1) human capital significantly contributes to the organizational performance of MSMEs; (2) competitive advantage has a positive effect on their performance; and (3) entrepreneurial orientation does not significantly influence MSME organizational performance in West Sumatra.” The implication of this study is to provide recommendations for improving SMEs in order to enhance their” performance.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...