PERFORMANCE IMPROVEMENT MODEL FOR CULINARY BUSINESS IN TASIKMALAYA

Irman Firmansyah,Nisa Noor Wahid,Adil Ridlo Fadillah

doi:10.47312/aar.v3i01.139

Abstract

This study aims to solve the problems that occur in the culinary business in Tasikmalaya which is currently easy to go out of business. Therefore it is necessary to find a useful model to solve the problem through testing the ability to prepare financial statements and managerial ability in improving the performance of SMEs/MSMEs, especially on culinary business in Tasikmalaya. Through the research will be known the influence of the ability to prepare financial statements and managerial ability on performance, so that in the short term management will know how the benefits obtained if culinary entrepreneurs are ability to prepare financial statements well and improve managerial ability. The method used is through survey and analyzed using regression model through multiple regression analysis with the help of Smart PLS. The results showed that the ability to prepare financial statements has a positive effect on the performance of culinary business in Tasikmalaya City, managerial ability does not affect the performance of culinary business in Tasikmalaya City. Thus culinary business owners need the ability to prepare financial statements so that entrepreneurs are able to analyze the condition of their business through information generated from the financial statements.Keywords: ability to prepare financial statements, managerial ability, performance

Highlights

Micro Small and Medium Enterprises (MSMEs) and Small MediumEnterprises (SMEs) in Indonesia is one of the powerful people of the people's economy, able to show its existence by staying survive in the face of changes in the business world since the monetary crisis that occurred in Indonesia in 1998 and continued with the global crisis in 2007-2008
According to Urata (2000) on the role of Small MediumEnterprises (SMEs) seen from his position as a major player in the economic activities of various sectors, the largest employer, an important player in the development of regional economic activities and community empowerment, creators of new markets and innovation, for SMEs who have gone international SME contributed to maintaining the balance of payments through its contribution to export
Based on table 4 can be explained that business performance can be influenced by the ability to prepare financial statements and managerial ability of 22.8%

Summary

Introduction

Enterprises (SMEs) in Indonesia is one of the powerful people of the people's economy, able to show its existence by staying survive in the face of changes in the business world since the monetary crisis that occurred in Indonesia in 1998 and continued with the global crisis in 2007-2008. According to Urata (2000) on the role of SMEs seen from his position as a major player in the economic activities of various sectors, the largest employer, an important player in the development of regional economic activities and community empowerment, creators of new markets and innovation, for SMEs who have gone international SME contributed to maintaining the balance of payments through its contribution to export. In undertaking the Asean Economic Community (AEC) especially in 2018, SMEs in Indonesia should be able to improve competitiveness and quality of self and can capture every opportunity that exists to remain exist in the national and international economy. The current technological developments are AFEBI Accounting Review (AAR) Vol. No.01, June 2018 progressing very rapidly so that impact on all human activities, especially economic activity (Firmansyah & Wahid, 2016)

Objectives

Methods

Results