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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Riset Ekonomi dan Bisnis Jurnal Ilmiah ASET
Widuri Kurniasari
Ekonomi Dan Bisnis, Program Manajemen Universitas Katolik Soegijapranata
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap)

 1 
Study of Working Capital Management on Small and Micro Businesses of Cassava-Based Food in Semarang Regency Bonifatius Junianto Wibowo; Widuri Kurniasari; Ignatius Supriyanto
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.3135

Abstract

 This research is conducted to know the condition of small and micro business of cassava –based in Semarang regency related to management of working capital.  Samples of this research are ten small and micro business of cassava-based food in that area. That data was obtained with questionnaires, which distributed to those samples. Interview and observation are also used to complete data from questioner. The data are analyzed by descriptive quantitative and quantitative. The result show that they run their business only to get revenue for meeting their basic needs.  While, on the working capital management, they focus on finished goods inventory rather than on raw material inventory.  The easiness of getting the cassava make them have a few  cassava as inventory.   They order cassava from nearest supplier for making any kinds  of food. Most of working capital is financed by owners equity.    Therefore, they do not dependent on creditors.   Nevertheless, they have not yet included wages of workers to create net profit.  Respectively, inventory conversion period, average collection period,  payables deferral period  and cash conversion cycle do not influence to return on asset. In the future, they can take loan to finance working capital as long as not more than owner’s equity.  They should include wages expense to get profit.  More importantly, they must own entrepreneurial spirit in business.  
Pengaruh Literasi Keuangan Dan Kemampuan Manajerial Terhadap Kinerja IMK Usaha Makanan Di Kabupaten Semarang Bonifatius Junianto Wibowo; Ignatius Supriyanto; Widuri Kurniasari
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.5477

Abstract

Financial Literacy and Managerial Competence are two things that can contribute to the performance of a business, including in the Micro Small Industry sector. This research was conducted to review the influence of financial literacy and managerial competence on the performance of food processing small and micro industry   in Semarang Regency. The data in this study are primary data regarding financial literacy, managerial competence, and business performance, which were obtained from 30 food processing small and micro industries in Semarang Regency as respondents. Respondents' answers are in the form of opinions obtained from various answers available on the questionnaire. The available answers are measured by a Likert scale. Before the respondent chooses the answer, first the answer is tested for validity and reliability. Collected data, then analysed using t test. Based on the results of the t test, it was found that financial literacy had no effect on business performance. On the other hand, managerial competence affects business performance. Based on this research, managerial competence can be said to be the key that can determine the level of business performance of food processing small and micro industries in Semarang Regency.
Co-Authors Bonifatius Junianto Wibowo Bonifatius Junianto Wibowo Ignatius Supriyanto Ignatius Supriyanto Warastuti, Yusni