FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJA UMKM DI KOTA TEGAL

Ida Farida, Sunandar Sunandar, Aryanto Aryanto

Abstract


Tegal City has many small and medium industries. The development of UMKM in Tegal City increases the absorption of the highest labor compared to other business units (Department of Industry and Trade, Cooperatives and UMKM, Tegal City, 2015). To continue to develop UMKM in Tegal City must be able to improve competitiveness and self quality so that the performance of UMKM can also increase.Educational background is an important capital in determining the quality of human resources so that it will produce high quality and competitive products. Continuity of business development and progress is influenced by the educational background of UMKM entrepreneurs. With quality human resources will create new and innovative creations. Innovative and quality products will certainly increase competitiveness with products from outside. . The use of e-commerce systems in the marketing process of UMKM products is an important factor in improving the performance of UMKM. With e-commerce UMKM entrepreneurs can increase and expand market share and increase sales. This study aims to determine the effect of the ability to prepare financial statements, educational background and interest in using e-commerce on the performance of UMKM in Tegal City.


Full Text:

References


Baas, T. dan M. Schrooten. 2006. Relationship Banking and SMEs: A Theoretical Analysis. Small Business Economics.

Gunawan, Romi. 2015. Analisis Faktor-Faktor yang Mempengaruhi Kinerja Anggota Kelompok Usaha Kecil dan Mikro (UKM) Binaan UP3HP di Kota Bengkulu. Jurnal Ilmiah Ekonomi dan Bisnis. Vol.3, No.1, Januari. Universitas Dehasen Bengkulu.

Harahap, YR. 2014. Kemampuan Menyusun Laporan Keuangan Yang Dimiliki Pelaku UKM Dan Pengaruhnya Tehadap Kinerja UKM. Jurnal Riset Akuntansi Dan Bisnis. Vol.14, No.1, Maret. Universitas Muhammadiyah Sumatera Utara.

Nisa Noor Wahid. 2017. Pengaruh Kemampuan Menyusun Laporan Keuangan dan Motivasi Terhadap Kinerja Ukm Di Kota Tasikmalaya. Jurnal Akuntansi Vol 12, Nomor 1, Januari – Juni 2017. Universitas Siliwang Tasikmalaya

Putra, Dimas Ernomo dan Astuti, Endang Siti. 2015. Pengaruh Kemudahan terhadap Kemanfaatan, Minat, dan Penggunaan E-commerce (Studi Kasus pada Pengguna Situs Olx.co.id). Jurnal Adiministrasi Bisnis Vol 21 No 2.

Rahmaniyah, Sulindawati, Herawati. 2017. Pengaruh Aksesibilitas Kredit, Penyusunan dan Penyajian Laporan Keuangan, dan Minat Menggunakan E-commerce terhadap Kinerja UMKM (Studi pada UMKM Kecamatan Buleleng). e-Journal S1 Ak Vol: 8 No: 2 Tahun 2017. Universitas Pendidikan Ganesha Bali.

Rudiantoro. Rizky, Sylvia Veronica Siregar. 2012. Kualitas Laporan Keuangan Umkm Serta Prospek Implementasi SAK ETAP. Jurnal Akuntansi dan Keuangan Indonesia Volume 9 - No. 1, Juni 2012. Universitas Indonesia. Depok.

Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah (UMKM).

Warsono. 2010. Akuntansi UMKM ternyata mudah dipahami dan dipraktikkan. Asgard Chapter Winarno. Yogyakarta

Whetyningtyas dan Mulyani. 2016. Analisis Pengaruh Kemampuan Menyusun Laporan Keuangan, Latar Belakang Pendidikan, Dan Kredit Terhadap Kinerja Operasional UMKM. Jurnal Dinamika Ekonomi dan Bisnis. Vol. 13 No. 2 Oktober 2016. UNISJU Jepara.




DOI: http://dx.doi.org/10.30591/monex.v8i2.1385

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

View My Stats