STUDI KUALITATIF TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH
DOI:
https://doi.org/10.46576/bn.v7i2.5307Kata Kunci:
Effectiveness of Financial Management, MSMEs.Abstrak
This study aims to identify and analyze the factors that influence financial management in Small and Medium Enterprises (SMEs) through a qualitative approach. The focus of this research is to understand how internal and external factors play a role in financial decision-making as well as the management of cash flow, investment, and funding sources in the SME sector. Data were collected through in-depth interviews with owners and managers of SMEs in Makassar, which is one of the cities with significant SME development in Eastern Indonesia. in Eastern Indonesia. The results show that internal factors, such as such as financial literacy, personal financial management habits, organizational structure, and adoption of financial technology, have a major influence on the effectiveness of financial management. In addition, external factors, such as access to financing, macroeconomic conditions, market competition, and government policies also have a substantial impact on the stability of financial management. Government policies also have a substantial impact on the financial stability of SMEs. SMES Based on these findings, it is recommended that financial literacy literacy as well as policy support that facilitates access to financing and use of technology to strengthen SMEs' financial management. This research provides insights for policy makers and SME owners to create more effective and adaptive financial management strategies in a dynamic business environment.
Referensi
Akbar, Faisal. 2022. “Financial Management Behavior Pada Umkm (Usaha Mikro Kecil Dan Menengah) Di Indonesia.” Akuntansi Prima 4 (1): 127–37.
Ariadin, Muhammad, and Teti Anggita Safitri. 2021. “Perilaku Manajemen Keuangan Pada Umkm Sentra Kerajinan Kayu Di Kabupaten Dompu.” Jurnal Among Makarti 14 (1): 31–43.
Elshifa, Aria, Muhammad Afdhal Chatra Perdana, Tiara Fathulmila Matiala, Faisal Yasin, and Sabil Mokodenseho. 2023. “Analisis Pengaruh Pendidikan , Pelatihan , Dan Dukungan.” Sanskara Ekonomi Dan Kewirausahaan 1 (03): 123–34. https://doi.org/10.58812/sek.v1.i03.
Ermawati, Yuli, and Pujianto Pujianto. 2022. “Tata Kelola Dan Manajemen Keuangan Kelompok Umkm Di Desa Wisata.” Nistek 6: 385–92.
Fitriyana, Mifta, and Eko Prasojo. 2022. “Stategi Pengelolaan Keuangan UMKM Dalam Menghadapi Era Transisi Pandemi Covid 19.” Journal Competency Of Business 8 (3): 163–72. https://doi.org/https://doi.org/10.47200/jcob.v6i01.1314.
Harjanti, Ririh Sri, and Erni Unggul Sedya Utami. 2022. “Analisis Manajemen Keuangan Pada Usaha Mikro Kecil Dan Menengah Kerupuk Lemi Kecamatan Losari Kabupaten Brebes.” ISOQUANT: Jurnal Ekonomi, Manajemen Dan Akuntansi 6 (2): 193–201.
Leatemia, Senda Yunita. 2023. “Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja.” Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS) 4 (4): 1152–59. https://doi.org/10.47065/ekuitas.v4i4.3221.
Notoatmojo, M Iqbal, Rizka Ariyanti, and Ali Imron. 2024. “Analisis Faktor Yang Mempengaruhi UMKM Dalam Penyusunan Laporan Keuangan Berdasarkan Sak Emkm Dengan Pemahaman Sak Emkm Sebagai Variable Moderating ( Studi Kasus Pada UMKM Di Kota Pekalongan ).” Jurnal Ekonomi Efektif 6 (3): 483–98. https://doi.org/http://dx.doi.org/10.32493/JEE.v6i3.39593.
Pariyem, Widiyanto, and Wijang Sakitri. 2020. “Variabel Determinant Pengembangan Usaha Mikro, Kecil, Dan Menengah Di Pasar Srondol.” Economic Education Analysis Journal 9 (1): 316–31. https://doi.org/10.15294/eeaj.v9i1.37245.
Priandika, Adhie Thyo, Bustanul Ulum, Ade Dwi Putra, and Dyah Ayu Megawaty. 2022. “UMKM Class Determination Support System Using Profile Matching.” Bulletin of Informatics and Data Science 1 (2): 46–54.
Simanjuntak, Ramot, Juaniva Sidharta, Nenny Anggraini, and Desideria Reginai. 2023. “Sosialisasi Pentingnya Manajemen Keuangan Untuk Pelaku UMKM Jemaat GKP Klasis Jakarta Dalam Memajukan Usahanya.” Jurnal Comunità Servizio 5 (1).
Siswanti, Tutik. 2020. “Analisis Pengaruh Faktor Internal Dan Eksternal Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM).” Jurnal Bisnis Dan Akuntansi Unsurya 5 (2): 61–76.
Syamsul. 2022. “Analisis Pencatatan Dan Pelaporan Keuangan UMKM Di Kota Palu.” JURNAL KEUNIS (Keuangan Dan Bisnis 10 (1): 33–42.
Umami, Nailariza. 2019. “Peran Manajemen Keuangan Pada Usaha Mikro Kecil Dan Menengah ( UMKM ) Batik Dalam Memajukan Sektor Kewirausahaan.” JPEK (Jurnal Pendidikan Ekonomi Dan Kewirausahaan) 3 (1): 1–11. https://doi.org/: http://dx.doi.org/10.29408/jpek.v3i1.1387.
Yudianto, Ary. 2023. “Analisis Perencanaan Keuangan Pada Kelompok Usaha Mikro, Kecil, Dan Menengah (Umkm) Di Kota Amuntai.” Inovatif 5 (1): 1–11.
