Dampak Literasi Keuangan terhadap Kinerja Keuangan pada Usaha Mikro Kecil dan Menengah di Samarinda
DOI:
https://doi.org/10.55123/abdisoshum.v3i2.3990Kata Kunci:
Financial Literacy, Financial Performance, Micro Small Medium EnterprisesAbstrak
The purpose of this group community service is to increase understanding of the importance of financial literacy on the financial performance of Micro, Small and Medium Enterprises in Samarinda. A lack of understanding in financial literacy has an impact on the limited ability of Micro, Small and Medium Enterprises to utilize existing financial products and services. The method used in the service is lectures and discussions with participants which are carried out in four stages consisting of identification, training in preparing financial reports, socialization on how to apply for loans, and evaluation. The results of the activity showed that before the socialization on financial literacy was held, only 35% of participants understood about financial products and services while understanding the importance of financial management, only 50% of the total participants. After the socialization, 85% of participants understood the importance of financial literacy and financial management to improve their financial performance and utilizing financial products and services optimally to increase their funding and financial performance. To further optimize this activity, continuous training and mentoring is needed in the form of coaching and training in the technical process of recording and making financial reports on Micro, Small and Medium Enterprises
Referensi
Aribawa, Dwitya. 2016. “Pengaruh Literasi Keuangan terhadap Kinerja dan Keberlangsungan UMKM di Jawa Tengah”.
Jurnal Siasat Bisnis 20 (1), 1-13. https://doi.org/10.20885/jsb.vol20.iss1.art1
Chen, H. &. ((1998). An Analysis of Personal Financial Literacy Among College Student. Financial Service Review, 107-128.
Chosy, T. (2020). Analisis Break Even Point Sebagai Alat Perencanaan Laba Pada Usaha Dagang Bakso Bom Kota Bengkulu. Repository Universitas Muhammadiyah Bengkulu, accessed June 25, 2023 http://repo.umb.ac.id/items/show/900.
Dede Sulaiman, R. M. (2019). Manajemen Keuangan. BSI.
Harahap, S. S. (2010). Analisa Kritis atas Laporan Keuangan.
Horngren, e. a. (2008). Introduction to Manajemen Accounting. New Jersey: Pearson Pretice Hall.
Ibrahim, H. A. (2016). Analisis Penetapan Break Even Point Sebagai Alat Perencanaan Laba Pada Perusahaan PT. Kopi Jaya Corpora di Makasar. 153-157.
Indonesia, B. (2015). Profil Bisnis Usaha Mikro, Kecil dan Menengah (UMKM). Jakarta: In Bank Indonesia dan LPPI.
Indriani, E. (2018). Akuntansi Manajemen. Penerbit Andi.
Irham, F. (2018). Pengantar Manajemen Keuangan. Bandung: Alfabeta.
Kasmir. (2013). Analisis Laporan Keuangan Edisi 1. Cetakan ke-6. Jakarta: Rajawali Pers. Kasmir. (2018). Analisis Laporan Keuangan, cetakan 11. Depok: Rajawali Pers.
Maruta, H. (2018). Analisis Break Even Point (BEP) Sebagai Dasar perencanaan Laba Bagi Manajemen. Jurnal Akuntansi Syariah, Vol 2, No 1., pp. 9-28.
Muda, A. A. (2003). Kamus Lengkap Ekonomi. Jakarta: Gitamedia Press.
Mulyanti, D. &. (2022). Penerapan Literasi Keuangan Dan Penggunaan Financial Technology Untuk Menilai Kinerja Keuangan UMKM Di Jawa Barat. Ekono Insentif, 63-81.
Munawir. (2011). Analisis Laporan Keuangan. Yogyakarta: Liberty.
Otoritas Jasa Keuangan. (2013). Literasi Keuangan. https://www.ojk.go.id/id/kanal/edukasi-dan- perlindungan-konsumen/Pages/Literasi-Keuangan.aspx
Purwanti, D. P. (2009). Akuntansi Manajemen Edisi Ketiga. Jakarta: Mitra Wacana Media. Putri, R. &. (2022). Pengaruh Literasi Keuangan Financial Technology dan Inklusi Keuangan Terhadao Kinerja Keuangan Pemngudaha Muda. Owner, 1664-1676.
Putri, R. L. (2017). Analisis Break Even Point Sebagai Alat Bantu Perencanaan Laba (Studi Kasus UMKM Batik Djoyokoesomo Blitar). Jurnal Benefit Vol. 4 No.1.
Ridhoi, M. A. (2020). Rendahnya Akses Perbankan Bisa Ganjal Digitalisasi Ekonomi - Analisis Data Katadata. Katadata.Co.Id
Riyanto, B. (2010). Dasar-Dasar Pembelanjaan Perusahaan, ed 4,. Yogyakarta: BPFE.
Rogers, Everett M. (2018). Diffusion of innovations (7th ed.). New York: Free Press.
Widyawati, I. (2012). Faktor-faktor yang mempengaruhi literasi finansial mahasiswa fakultas ekonomi dan bisnis Universitas Brawijaya. Assets: Jurnal Akuntansi dan Pendidikan, 1(1), 89-99
Wira, I. P. Y. (2019). Pengaruh Inklusi Keuangan Dan Literasi Keuangan Terhadap Kinerja Umkm Di Kecamatan Moyo Utara.
Jurnal Manajemen Dan Bisnis, 2(1). https://doi.org/10.37673/jmb.v2i1.305
Wonglimpiyarat, J. (2016). S-curve trajectories of electronic money innovations.
Journal of High Technology Management Research, 27(1), 1–9. https://doi.org/10.1016/j.hitech.2016.04.001
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
