The Influence of Financial Management on the Financial Management Performance Of MSMEs (Case Study in a Forest Café in Palu City)
Keywords:
Planning, Recording, Reporting, Evaluation, Financial Management Performance
Abstract
The purpose of this study is to find out the Influence of Financial Management on the Financial Management Performance of MSMEs: A Case Study at the Palu City Forest Cafe. This study uses causal descriptive methods and simple Linear Regression analysis techniques. The sample withdrawal technique is a probality sampling technique or simple random sampling, which is with a sample number of 100 respondents. The results of this study show that the variables of planning, recording, reporting, and evaluation have a positive effect on financial management performance with a significance value of F ? 0.000 < 0.05 Then the planning variable also partially has a positive effect on Financial Management Performance with a significance value of ? 0.006 < 0.05 and the partial planning variable also has a positive influence on Financial Management Performance with a significance value of less than ? 0.001< 0.05 The partial reporting variable also has a positive influence on Financial Management Performance with a significance value less than ? 0.000< 0.05 The partial evaluation variable also has a positive influence on Financial Management Performance with a significance value less than ? 0.00< 0.05.
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Wicaksono, G., Pamungkas, T. S., & Anwar, A. (2019). Accountability of village financial management: a case study in Banyuwangi Regency. ECONOMIC FORUM, 21 (1) 2019, 12-22.
Augustine, John. 2014. Effective and Efficient Financial Management in Increasing Economic Strength for the People of Papua and West Papua in Indonesia. Journal. Port Numbay College of Economics.
Amrullah, A. T. H., & Zumrotussaadah, M. D. (2021). Analysis of the Impact of Micro, Small and Medium Enterprises Development to Increase Economic Growth as an Effort to Overcome Poverty and Unemployment during the Pandemic. Inspire Journal: Economics and Development Analysis, 1(2), 199-212.
Andreas. 2011. SME Financial Management. Yogyakarta: Graha Ilmu.
Asmirawati, Febriani. 2015. Analysis of Financial Statements as a Measurement Tool
Atik Sri Purwantiningsih, 2020. The importance of financial statements for MSMEs https://www.kjaatik.id/blogumkm-Oktober 26th, 2020.
Central Statistics Agency. 2016. Quarterly Production Index of Micro and Small Industries by Province, 2011 2016.
Cooper, Donald and William Emory. 1996. Business Research Methods. Volume 1. Jakarta: Erlangga.
Danaatmaja, A. R., & Suzan, L. (2018). The Effect of Financial Ratios on the Timeliness of Financial Report Submission (Empirical study on mining companies listed on the IDX for the period 2012-2016). Proceedings of Management,
Ediraras, Dharma. 2010. Accounting and MSME Performance. Journal of Business Economics Number 2, Volume 15. Gunadarma University. Handoko, Hani. 2011. Management: Second Edition. Yogyakarta: BPFE.
Fahmi, Irham. 2014. Analysis of Financial Statements. Bandung: Alfabeta.
Handayani, F. (2021). Analysis of Financial Management of Small and Medium Enterprises (MSMEs) at Layz Cake and Bakery (Doctoral dissertation, College of Economics Indonesia Jakarta).
Handayani, F. (2021). Analysis of Financial Management of Small and Medium Enterprises (MSMEs) at Layz Cake and Bakery (Doctoral dissertation, College of Economics Indonesia Jakarta)
Harahap, Sofyan Syafri. 2013. Financial Statement Crisis Analysis. Jakarta: Raja
Hartati, Sri. 2013. Financial Management for Micro, Small and Medium Enterprises. www.api-pwu.com/wp-content/uploads/2013/01/Artikel-Sri-Hartati.pdf.
Hasyim, D. 2013. Quality of Financial Management of Micro, Small and Medium Enterprises (MSMEs) Case Study on Distribution Stores (Distros) in Medan City.
Husnan, Suad. 2000. Financial Management Theory and Application (Long-Term Decision). Yogyakarta: BPFE.
I Made, Sudana. 2011. Corporate Financial Management: Theory and Practice.
Indonesia Institute of Accountants. 2009. Financial Accounting Standards. Jakarta: PT.
Cashmere. 2010. Introduction to Financial Management. Jakarta: Prenadamedia Group.
Cashmere. 2016. Analysis of Financial Statements. Jakarta: PT. King Grafindo Persada.
Ministry of Industry of the Republic of Indonesia. 2016. MSME Contribution Naikhttp://www.kemenperin.go.id/artikel/14200/Kontribusi-UMKM-Naik.
Keown, Arthur J. 2014. Financial Management. Jakarta: PT. Tigers.
Kuswadi. 2005. Easy Ways to Understand Numbers and Financial Management for Ordinary People. Jakarta: Elex Media Komputindo.
Maulida, M. N., Yousida, I., & Lestari, T. (2022). Analysis of Financial Management of the Family Economic Empowerment Program of Bkkbn Porvinsi South Kalimantan. Eqien-Journal of Economics and Business, 11(02), 133-140.
Mirza, A. H., & Putra, A. (2019). Evaluation of the Palembang City Small and Medium Enterprises (SMEs) Information System. J. Technol. Inf. and Komput Science, 6(4), 397-406.
Mulyadi. 2016. Management Accounting: Concepts, Benefits, and Engineering. X
Munawir, S. 2016. Financial Statement Analysis. Yogyakarta: Liberty.
Pristiana Widyastuti, "Recording Financial Statements Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in Micro, Small and Medium Enterprises (MSMEs) in the Service Sector", Journal for Business and Entrepreneur, No.1, Vol.1 (July December 2017)
PUTRI, M. R. H. (2018). Application of Critical Incident Technique Learning to Students' Critical Thinking Skills in Economics Class X IPS 3 at SMAN 17 Bandung (Quasi-Experimental Study on Class X IPS 3 Students at SMAN 17 Bandung) (Doctoral dissertation, FKIP UNPAS).
Putri, W. H., & Bakhtiar, I. 2015. Financial Governance System for Small Industries and Wood Craftsmen as an Effort to Rehabilitate and Implement Corporate Social Responsibility in Poverty Alleviation. Journal of the National Seminar of PGRI University.
Rajindra,. 2017. Entrepreneurship and Financial Management of MSMEs in Donggala Regency 72 – 92
H. Rajindra Rum,. 2016. Financial Performance of MSMEs, Financial Performance of MSMEs in Donggala Regency, 105 - 120
Rahmatullah, D. D. (2019). The effect of profitability and liquidity on the value of the company with capital structure as an intervening variable. AKUNESA Accounting Journal, 7(2), 1-20.
Ramadhan, K.D., Syafran, L.O., Analysis of Financial Statements in Measurement.
Republic of Indonesia. 2008. Law Number 20 of 2008 concerning Micro, Small and Medium Enterprises. Supplement to the Statute Book of the Republic of Indonesia Year 2008 No. 4866. State Secretariat. Jakarta.
Rukajat, A. (2018). Quantitative research approach. Deepublish.
Rumbianingrum, W., & Wijayangka, C. (2018). The influence of financial literacy on the financial managment of MSMEs. Almana: Journal of Management and Business, 2(3), 156-164.
Satria, Rita. 2017. Analystis Financial Statements To See Company Performance
Srikandi, C., & Setyawan, A. B. 2004. Analysis of the Application of the Accounting Cycle in Small and Medium Enterprises in the Special Region of Yogyakarta. Scientific Journal of Essay Volume 9.
Subramanyam, K.R, and John J.W. 2017. Financial Statement Analysis (Book 1)
Suindari, N. M., & Juniariani, N. M. R. (2020). Financial management, human resource competence and marketing strategies in measuring the performance of micro, small and medium enterprises (MSMEs). KRISNA: Accounting Research Review, 11(2), 148-154.
Sutiana, E. P., Sari, R. F., & Sudrajat, A. (2021). The influence of reference groups and culture on the decision to become a member of a dance studio. Eqien-Journal of Economics and Business, 8(2), 71-77.
Tambunan, T. T. (2021). MSMEs in INDONESIA: Developments, Constraints, and Challenges. Prenada Media.
Waspodo, A. A., & Anggraeni, R. (2013). The Effect of Job Characteristics and Communication Climate on Job Satisfaction of Operators of the Trimming Section I of PT Krama Yudha Ratu Motor. JRMSI-Indonesia Journal of Science Management Research, 4(2), 218-237.
Wicaksono, G., Pamungkas, T. S., & Anwar, A. (2019). Accountability of village financial management: a case study in Banyuwangi Regency. ECONOMIC FORUM, 21 (1) 2019, 12-22.
Published
2024-10-30
How to Cite
Rajindra, Burhanuddin, Haris Abd Kadir, & Jasmin. (2024). The Influence of Financial Management on the Financial Management Performance Of MSMEs (Case Study in a Forest Café in Palu City). International Journal of Health, Economics, and Social Sciences (IJHESS), 6(4), 1212-1222. https://doi.org/10.56338/ijhess.v6i3.5892
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Articles
Copyright (c) 2024 Rajindra, Burhanuddin, Jasmin
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