Pengaruh Faktor Keuangan dan Non Keuangan pada Keberhasilan UMKM di Kota Bandar Lampung
DOI:
https://doi.org/10.25181/esai.v13i1.1270Abstrak
This study aims to analyze the influence of financial and non-financial factors on the success of SMEs in Bandar Lampung city. Financial factors considered as the indicators of success are profitability, liquidity and sales. Non-financial factors that become indicators are operational, entrepreneurial characteristics, company characteristics, conceptual variables, and entrepreneurial behavior. Of the 208 SMEs that were given questionnaires and asked for their financial statements, after reviewing the complete answers to the questionnaire and the availability of financial reports, 96 SMEs could be processed. The correlation and regression tests were carried out after the validity and reliability were tested. The results obtained indicate that the level of relationship between the two variables is strong. Based on the results of calculations and discussions, financial and non-financial factors have a significant influence on the success of SMEs in Bandar Lampung city, especially in Rajabasa and Kedaton.Keywords: Influence, Finance, Non-Finance, UMKM, and Bandar LampungUnduhan
Referensi
Jurnal
Br Sitepu, Sri Nathasya. 2015. Pengaruh Faktor Keuangan dan Non Keuangan Mencapai Keberhasilan Star-Up Bisnis. DeReMa Jurnal Manajemen.Vol. 10 No. 2. September.
Damayanti , Nurmala dan Artie Arditha R. 2011. Pendampingan Penyusunan Laporan Keuangan bagi UMKM. Jurnal Pengabdian USU Tahun IV, No 2 September 2011.
Damayanti dan Destia Pentiana. 2015. Evaluasi Permasalahan Akuntansi untuk UMKM dengan Metode GAP Analisis. Jurnal ESAI Vol.7 No.1 Edisi Januari 2013. ISSN No. 1978 6034.
Yuniarti, Evi, Nurmala dan Damayanti. 2008. Pengaruh Kepercayaan Teknologi Sistem Informasi Baru Terhadap Peningkatan Kinerja Individual. Jurnal JABM. Volume 15 No 1. April 2008
Nurmala, Evi Yuniarti. 2013. Hubungan Kualitas Informasi Akuntansi Keuangan Syariah dengan Kinerja Keuangan Baitulmal Wattamwil (BMT) di kota Bandar Lampung. Jurnal ESAI Vol.7 No.1 Edisi Januari 2013. ISSN No. 1978 6034.
Buku
Blocher, Stout, Cokins. 2014. Cost Management, Mc raw Hill, Edisi 5. Salemba Empat. Jakarta.
Dinas koperasi, usaha kecil menengah, perindustrian dan perdagangan. 2011. Data monitoring UKM kota Bandar lampung. Bandar Lampung.
Riduwan. 2009. Metode dan Teknik Menyusun Proposal Penelitian. Penerbit CV Alfabeta, Bandung.
Santoso, Singgih, 2001. Pengolahan Data Statistik Dengan SPSS. Jakarta: Penerbit Salemba Infotek
Singarimbun, Masri dan Sofian Effendi. 2008. Metode Penelitian Survei. Jakarta: LP3ES
Sugiyono. 2002. Metode Penelitian Bisnis, Penerbit CV Alfabeta, Bandung.
Umar, Husein. 2011. Metode Penelitian Untuk Skripsi dan Tesis Bisnis. Penerbit Rajawali Pers. Jakarta.
Artikel dalam Prosiding
Indiarti, Nurul dan Langenberg, Maria. 2004. Faktors Affecting Buainess Success among SMEs: Empirical Evidences from Indonesia. Dalam makalah yang dipresentasikan pada The Second Bi-Annual Europe Summer University, University of Twente, Enschede, The netherland.
Inggarwati, K dan Kaudin. 2012. Peranan Faktor-Faktor Individual dalam Mengembangkan Usaha Studi Kuantitatif pada Wirausaha Kecil di Salatiga. International Research Journal Of Business Studies.
Hyun-Ah, Lee Yusung Koh. 2015. The Effect of Financial Factors on Firms’ Financial and TAX Reporting Decisions. Asian Review of Accounting.
Nurmala, Irawan. 2018. Kebutuhan Konsultan Keuangan dan Perpajakan bagi UMKM di kota Bandar Lampung. Konferensi Ilmiah akuntansi V. STIE Jakarta.
Stemberger, M.I., Rok, S dan Vesna, B.V. 2008. The Impact of Business Process Orientation on Financial and Non Financial Performance. Business Process Management Journal.
Publik elektronik
www.koperasiumkm.lampungprov.go.id. 2016. Dinas koperasi dan UMKM provinsi Lampung raih penghargaan ODS. Posted: Kamis, 16 Juni. Diunduh 16 Maret 2017.