Penelitian ini merupakan studi literatur kajian aspek keuangan dalam aktivitas kewirausahaan. Kajian ini bertujuan menjadi pemetaan awal dalam proses pengembangan bahan pembelajaran dan penyusunan kompetensi keuangan yang perlu dikuasai oleh seorang wirausahawan maupun calon wirausahawan dalam mengelola bisnisnya. Metode yang dilakukan adalah dengan mengumpulkan dan mengkaji literatur yang berkenaan dengan kajian keuangan untuk kemudian dapat dijadikan sebagai bahan pengembangan kurikulum pembelajaran keuangan dalam konteks kewirausahaan. Hasil studi ini menunjukkan bahwa perlunya dilakukan pemetaan bahan pembelajaran dan menyusun kajian seperangkat pengetahuan keuangan yang membangun kompetensi wirausahawan dalam mengembangkan bisnisnya. Saran dan implikasinya terhadap kajian akademis dan pembelajaran di masa yang akan datang juga dipaparkan pada bagian akhir studi ini.

Small and medium enterprises (SMEs) are often considered sig­ni­fi­cant in developing countries like Indonesia. However, there are several pro­blems regarding the quality of human resources and technical and non-tech­ni­cal skills, weaknesses in seizing opportunities, and lack of innovation. For this re­ason, SMEs need to be continuously developed both in quantity and quality, es­­pecially in improving their performance to contribute to economic de­ve­lop­ment. Therefore, this study examines the factors directly or indirectly related to improving its performance. This study empirically predicts that strategic agi­lity can influence entrepreneurial innovation and organizational learning. Fur­­thermore, this study proposes a relationship between strategic agility, en­tre­­preneurial innovation, and organizational learning on performance in SMEs. This research was conducted by taking samples from SMEs in the food and beverage, fashion, service, and other sectors. Sampling was conducted on 110 owners or managers of UKM in the Bandung, Garut, and Sumedang areas. Da­ta analysis in this study used SEM-PLS. The results show that strategic agi­li­­ty positively relates to entrepreneurial innovation and organizational learn­ing. Then, these findings show that organizational learning has the most sig­ni­fi­­cant influence on performance compared to strategic agility and entre­pre­ne­u­rial innovation. This study implies that SMEs can respond quickly to external cha­nges, find creative solutions, and have agile capabilities in work processes. Re­commendations for further research include environmental uncertainty mo­de­rating variables linking strategic agility and performance.

with inabilities keep on expanding in Indonesia; the most astounding number of individuals with incapacities is in West Java Province, from the age gathering, ages 18-60 years possess. The most experienced inabilities were leg surrenders (21.86%), mental hindrance (15.41%) and discourse (13.08%). Alluding to the consequences of an investigation from the University of Brawijaya Disability Study and Service Center, there were 1,835 individuals with handicaps in Bandung who required strengthening by government and non-legislative associations to build certainty of incapacities. Trust in the public arena assumes vital job in structure chances to incapacity SMEs, Bandung regional government itself underpins the handicap strengthening development, one of them is the making of DifablePunyaKarya (DPK) program in a joint effort with a non-legislative association called Mata Hati Indonesia. There are a few obstructions in running this program, from the consequences of perceptions in the field, the primary snag to DPK items is the network's trust in item quality, social disgrace, and not completely marked items (brand), no underwriters and not appropriate for utilization. This study examines how the branding can affect brand trust with product certification as moderating; the research approach used is quantitative with descriptive method and single cross-sectional research design. From the population of 200 consumers taken 67 samples using the Slovin formula, respondents taken were respondents who had bought DPK products and were domiciled in the city of Bandung, West Java. This study was tested using PLS (Partial Least Square Method) with the help of XLSTAT software.

Penelitian ini merupakan studi literatur kajian aspek keuangan dalam aktivitas kewirausahaan. Kajian ini bertujuan menjadi pemetaan awal dalam proses pengembangan bahan pembelajaran dan penyusunan kompetensi keuangan yang perlu dikuasai oleh seorang wirausahawan maupun calon wirausahawan dalam mengelola bisnisnya. Metode yang dilakukan adalah dengan mengumpulkan dan mengkaji literatur yang berkenaan dengan kajian keuangan untuk kemudian dapat dijadikan sebagai bahan pengembangan kurikulum pembelajaran keuangan dalam konteks kewirausahaan. Hasil studi ini menunjukkan bahwa perlunya dilakukan pemetaan bahan pembelajaran dan menyusun kajian seperangkat pengetahuan keuangan yang membangun kompetensi wirausahawan dalam mengembangkan bisnisnya. Saran dan implikasinya terhadap kajian akademis dan pembelajaran di masa yang akan datang juga dipaparkan pada bagian akhir studi ini.