Taking Risk: Interactions and Implications

Zulfikar, Rudi

doi:10.35448/jrat.v15i2.18036

Cited by 1 publication

(3 citation statements)

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“…Studies Olango (2014) report that the quality of financial statement has a positive influence on the performance of SMEs and is in line with the concept of knowledge-based view theory, that the creation of quality financial reports is based on the capital of business actors' knowledge of SMEs' financial accounting, thereby enabling the creation of appropriate decisions regarding SMEs' performance. Quality financial reports encourage investors to invest their capital (Sainis et al, 2017;Timoty et al, 2022;Zulfikar, 2023). SMEs will be bankable with high-quality financial reports (Boonvut, 2017).…”

Section: Quality Of Financial Statement On Smes Performancementioning

confidence: 99%

“…This is in line with the theory of knowledge-based view, and quality financial reports are produced from the knowledge capital of SMEs employees. Quality financial reports will help the company become a bankable business (Fizabaniyah et al, 2023;Olango, 2014;Zulfikar, 2023).…”

Section: Quality Of Financial Statements and Smes Performancementioning

confidence: 99%

“…On the other hand, the age of SMEs determines the level of business success, so the longer the age of a company will be directly proportional to its success (Zulfikar, 2023). The longer the business's life, the more recognized its existence and superiority in the eyes of the public.…”

Section: Introductionmentioning

confidence: 99%

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Accounting Information Systems and Financial Literacy impact on SMEs' performance

Christanty,

Nugroho,

Nurcahyono

et al. 2023

MAKSIMUM

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SMEs are a priority business sector in Indonesia because contribute to its economy by absorbing a large workforce. This study investigates factors SMEs can use to improve their business performance. Factors that are predictors for improving SMEs' performance are accounting information systems, quality of financial reports, financial literacy and business age. The population of this study were SMEs registered at the Magelang Cooperative and SMEs Service. The sampling method chosen was simple random sampling with 400 SMEs as respondents. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS 8.0 application. The results of the study show that accounting information systems and the quality of financial reports positively affect the performance of SMEs, so optimizing these factors will create a competitive advantage. The financial literacy and business age variables do not affect the performance of SMEs, so they cannot be predictors.

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