Pub Date : 2017-12-28DOI: 10.23969/TRIKONOMIKA.V16I2.638
D. Harjadi, D. Fatmasari
This study aimed to examine the implementation of integrated marketing communication conducted by private universities in Kuningan Regency and analyze the influence of integrated marketing communication performance which includes advertising, sales promotion, personal selling, public relation, and direct marketing on private university image. The method used was descriptive and verificative method conducted by collecting primary data in the field from private university students in Kuningan Regency. Based on the results of data processing and hypothesis testing, it was known that integrated marketing communication consisting of advertising, personal selling, sales promotion, public relation, and direct marketing simultaneously and partially had a positive and significant impact on private university image. The simultaneous influence is 38.7%, which meant there was still much influence outside the implementation of integrated marketing communication that affected private university image. The biggest influence was sales promotion.
{"title":"Implementation of Integrated Marketing Communication in Image of Private Higher Education","authors":"D. Harjadi, D. Fatmasari","doi":"10.23969/TRIKONOMIKA.V16I2.638","DOIUrl":"https://doi.org/10.23969/TRIKONOMIKA.V16I2.638","url":null,"abstract":"This study aimed to examine the implementation of integrated marketing communication conducted by private universities in Kuningan Regency and analyze the influence of integrated marketing communication performance which includes advertising, sales promotion, personal selling, public relation, and direct marketing on private university image. The method used was descriptive and verificative method conducted by collecting primary data in the field from private university students in Kuningan Regency. Based on the results of data processing and hypothesis testing, it was known that integrated marketing communication consisting of advertising, personal selling, sales promotion, public relation, and direct marketing simultaneously and partially had a positive and significant impact on private university image. The simultaneous influence is 38.7%, which meant there was still much influence outside the implementation of integrated marketing communication that affected private university image. The biggest influence was sales promotion.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127125097","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-28DOI: 10.23969/trikonomika.v16i2.493
Rukmi Juwita, Mutimmatul Adzkhiyah
This research aimed to measure the influence of internal control and organizational culture in managerial performance. Data were obtained through questionnaires with sample of 46 from 84 SKPD in Banyumas Regency using purposive sampling technique. Data processing used is multiple linear regressions. The results showed that internal control and organizational culture simultaniously had a significant effect to managerial performance of government. Partially, internal control had significant effect while organizational culture had no significant effect on managerial performance of government. The implementation of internal control and organizational culture was good. Achievement of good managerial performance required good internal control to provide reasonable assurance on the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, security of state assets and compliance with laws and regulations. Organizational culture became another factor that could improve managerial performance through fundamental values and passion in managing the organization.
{"title":"Internal Control And Organizational Culture in the Improvement of Managerial Performance","authors":"Rukmi Juwita, Mutimmatul Adzkhiyah","doi":"10.23969/trikonomika.v16i2.493","DOIUrl":"https://doi.org/10.23969/trikonomika.v16i2.493","url":null,"abstract":"This research aimed to measure the influence of internal control and organizational culture in managerial performance. Data were obtained through questionnaires with sample of 46 from 84 SKPD in Banyumas Regency using purposive sampling technique. Data processing used is multiple linear regressions. The results showed that internal control and organizational culture simultaniously had a significant effect to managerial performance of government. Partially, internal control had significant effect while organizational culture had no significant effect on managerial performance of government. The implementation of internal control and organizational culture was good. Achievement of good managerial performance required good internal control to provide reasonable assurance on the achievement of organizational goals through effective and efficient activities, reliability of financial reporting, security of state assets and compliance with laws and regulations. Organizational culture became another factor that could improve managerial performance through fundamental values and passion in managing the organization.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121116920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-28DOI: 10.23969/trikonomika.v16i2.601
R. S. Rizki
The purpose of this research was to know the influence of strategy implementation to the performance achievement of bank based on the balanced scorecard. The research had been done on Branch Office (BO) of Bank Bjb in West Java. Explanatory case study type was used as the research design. The population included all the functional managers (heads of division) of all BO of Bank Bjb in West Java. There were 48 heads of division in 16 BO with purposive sampling method. Data type was cross-section and questionnaire that were given to three functional managers. Path analysis was used. The result showed that the strategy implementation which had been done in credit management, credit supervision and recovery management, also fund and service management, simultaneously and partially had positive influence in the performance achievement of bank based on the balanced scorecard.
{"title":"Strategy Implementation in Bank Performance Achievement Based on The Balanced Scorecard","authors":"R. S. Rizki","doi":"10.23969/trikonomika.v16i2.601","DOIUrl":"https://doi.org/10.23969/trikonomika.v16i2.601","url":null,"abstract":"The purpose of this research was to know the influence of strategy implementation to the performance achievement of bank based on the balanced scorecard. The research had been done on Branch Office (BO) of Bank Bjb in West Java. Explanatory case study type was used as the research design. The population included all the functional managers (heads of division) of all BO of Bank Bjb in West Java. There were 48 heads of division in 16 BO with purposive sampling method. Data type was cross-section and questionnaire that were given to three functional managers. Path analysis was used. The result showed that the strategy implementation which had been done in credit management, credit supervision and recovery management, also fund and service management, simultaneously and partially had positive influence in the performance achievement of bank based on the balanced scorecard.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122740294","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-28DOI: 10.23969/TRIKONOMIKA.V16I2.714
Budiono Hardjono, Tan Bee Ying
The cost of launching a totally new product or brand is usually very high accompanied by the risk of failure in an overcrowded market. Therefore, brand extension strategy is used due to its built in advantages. This research examined in depth, the factors in a brand extension which influence to customer perception about the existing brand in fast moving consumer goods (FMCG) sector. Four variables such as brand fit, perceived quality, brand familiarity and customer innovativeness, were used to establish the relationship with the customers’ perception. A questionnaire was developed and distributed to 200 respondents from hypermarket FMCG products’ consumers in Melaka city. It was found that in the context of personal hygiene products, only brand fit and perceived quality have a strong influence on the customer perception. Marketer should, however, carefully to evaluate their extension especially for local brand since not all factors in this extension significantly influence the customer perception.
{"title":"Brand Extension of Fast Moving Consumer Goods to Customers’ Perception","authors":"Budiono Hardjono, Tan Bee Ying","doi":"10.23969/TRIKONOMIKA.V16I2.714","DOIUrl":"https://doi.org/10.23969/TRIKONOMIKA.V16I2.714","url":null,"abstract":"The cost of launching a totally new product or brand is usually very high accompanied by the risk of failure in an overcrowded market. Therefore, brand extension strategy is used due to its built in advantages. This research examined in depth, the factors in a brand extension which influence to customer perception about the existing brand in fast moving consumer goods (FMCG) sector. Four variables such as brand fit, perceived quality, brand familiarity and customer innovativeness, were used to establish the relationship with the customers’ perception. A questionnaire was developed and distributed to 200 respondents from hypermarket FMCG products’ consumers in Melaka city. It was found that in the context of personal hygiene products, only brand fit and perceived quality have a strong influence on the customer perception. Marketer should, however, carefully to evaluate their extension especially for local brand since not all factors in this extension significantly influence the customer perception.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"453 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122943577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-28DOI: 10.23969/TRIKONOMIKA.V16I2.598
Ratni Heliati, Intan Putri Wandiva
Conflict became one of the biggest problems in the Middle East region. This situation will deteriorated the country and will impact on economic perfomance, so defense budget is important to resolve these problems. This study aims to determine the effect of military budget on economic perfomance in 22 countries of the Middle East, North Africa and South Asia 2000-2014 period. This study uses 5 variables namely GDP per capita, military budget, gross capital formation, human capital and final consumption expenditure. This study uses panel data analysis with fixed effect model. The results of model estimation suggest that military budget has a significant negative effect on economic perfomance, while gross capital formation, final consumption expenditure have significant positive effect on economic perfomance. Meanwhile, human capital does not have significant effect on economic perfomance in 22 countries.
{"title":"Military Budget and Economic Growth: Case of Middle East, North Africa and South Asia Countries","authors":"Ratni Heliati, Intan Putri Wandiva","doi":"10.23969/TRIKONOMIKA.V16I2.598","DOIUrl":"https://doi.org/10.23969/TRIKONOMIKA.V16I2.598","url":null,"abstract":"Conflict became one of the biggest problems in the Middle East region. This situation will deteriorated the country and will impact on economic perfomance, so defense budget is important to resolve these problems. This study aims to determine the effect of military budget on economic perfomance in 22 countries of the Middle East, North Africa and South Asia 2000-2014 period. This study uses 5 variables namely GDP per capita, military budget, gross capital formation, human capital and final consumption expenditure. This study uses panel data analysis with fixed effect model. The results of model estimation suggest that military budget has a significant negative effect on economic perfomance, while gross capital formation, final consumption expenditure have significant positive effect on economic perfomance. Meanwhile, human capital does not have significant effect on economic perfomance in 22 countries.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126004962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-28DOI: 10.23969/trikonomika.v16i2.559
J. Jasman, Muhammad Kasran
The purpose of this study was to analyze the effect of profitability and earnings per share on stock returns and the role of size as a moderating variable in state-owned companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2016. By using purposive sampling, the number of samples included 18 companies. Method was conducted by downloading summary of financial statements in the Indonesia Stock Exchange. The research began with classical assumption test, multiple linear regression analysis was done with the absolute difference test. The research found that profitability had no effect on stock return. Earnings per share and size had a significant negative effect on stock return. The role of size as a moderating variable strengthened the relationship of earnings per share with stock returns, but it did not play a role in the relationship of profitability with stock returns.
{"title":"Profitability, Earnings Per Share on Stock Return with Size as Moderation","authors":"J. Jasman, Muhammad Kasran","doi":"10.23969/trikonomika.v16i2.559","DOIUrl":"https://doi.org/10.23969/trikonomika.v16i2.559","url":null,"abstract":"The purpose of this study was to analyze the effect of profitability and earnings per share on stock returns and the role of size as a moderating variable in state-owned companies listed in the Indonesia Stock Exchange (IDX) in the period of 2011-2016. By using purposive sampling, the number of samples included 18 companies. Method was conducted by downloading summary of financial statements in the Indonesia Stock Exchange. The research began with classical assumption test, multiple linear regression analysis was done with the absolute difference test. The research found that profitability had no effect on stock return. Earnings per share and size had a significant negative effect on stock return. The role of size as a moderating variable strengthened the relationship of earnings per share with stock returns, but it did not play a role in the relationship of profitability with stock returns.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121294523","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-28DOI: 10.23969/TRIKONOMIKA.V16I2.444
Annisa Adha, Muchammad Noch
There were some factors why company switched its auditor voluntarily, that were criterion of client’s company, criterion of public accountant firm, financial distress, and company growth. Population in this study was a manufacture company’s financial report in the sector of Basic and Chemical Industry, by the amount of 65 companies listed in Indonesia Stock Exchange in the period of 20102015. A method used was purposive sampling that is 13 companies. The analytical tool used is logistic regression analysis. The results showed that the criterion of client’s company and company growth statistically did not give any influence towards auditor switching. Meanwhile, the criterion of public accountant firm and financial distress did give influence towards auditor switching.
{"title":"Criterion of Client’s Company, Public Accountant Firm, Financial Distress, and Company Growth Towards Auditor Switching","authors":"Annisa Adha, Muchammad Noch","doi":"10.23969/TRIKONOMIKA.V16I2.444","DOIUrl":"https://doi.org/10.23969/TRIKONOMIKA.V16I2.444","url":null,"abstract":"There were some factors why company switched its auditor voluntarily, that were criterion of client’s company, criterion of public accountant firm, financial distress, and company growth. Population in this study was a manufacture company’s financial report in the sector of Basic and Chemical Industry, by the amount of 65 companies listed in Indonesia Stock Exchange in the period of 20102015. A method used was purposive sampling that is 13 companies. The analytical tool used is logistic regression analysis. The results showed that the criterion of client’s company and company growth statistically did not give any influence towards auditor switching. Meanwhile, the criterion of public accountant firm and financial distress did give influence towards auditor switching.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128575139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-06-23DOI: 10.23969/TRIKONOMIKA.V16I1.415
Naupal Irfan Firdaus, Andrieta Shinta Dewi, A. Iradianty
Value of imports higher than exports, causing the trade deficit, the appreciation of the currency in the developed countries, and withdrawals by foreign investors on the Indonesian stock exchange market. These things cause the movement of the exchange rate USD-IDR and Indonesian Stock Price are volatile and tend to weaken in the period from January 3, 2011 - August 31, 2016. This study to determine spillover volatility of the exchange rate USD-IDR with Indonesian Stock Price. By using current time series data, analyzed by Augmented Dickey-Fuller (ADF), GARCH, and Granger Causality. The results of the data processing rate of USD-IDR and data Indonesian Stock Price stationary at first difference by changing the level of daily data into a return of the respective data. Data having problems heteroskedasticity so it can be analyzed using GARCH. Results of the analysis showed that there is a volatility spillover between the two data. Then granger causality test results show that the causality occurs in both directions, meaning that changes in the foreign exchange market to give effect to the capital markets, and vice versa.
{"title":"Volatility Spillover USD-IDR Exchange Rate With Indonesia Stock Price","authors":"Naupal Irfan Firdaus, Andrieta Shinta Dewi, A. Iradianty","doi":"10.23969/TRIKONOMIKA.V16I1.415","DOIUrl":"https://doi.org/10.23969/TRIKONOMIKA.V16I1.415","url":null,"abstract":"Value of imports higher than exports, causing the trade deficit, the appreciation of the currency in the developed countries, and withdrawals by foreign investors on the Indonesian stock exchange market. These things cause the movement of the exchange rate USD-IDR and Indonesian Stock Price are volatile and tend to weaken in the period from January 3, 2011 - August 31, 2016. This study to determine spillover volatility of the exchange rate USD-IDR with Indonesian Stock Price. By using current time series data, analyzed by Augmented Dickey-Fuller (ADF), GARCH, and Granger Causality. The results of the data processing rate of USD-IDR and data Indonesian Stock Price stationary at first difference by changing the level of daily data into a return of the respective data. Data having problems heteroskedasticity so it can be analyzed using GARCH. Results of the analysis showed that there is a volatility spillover between the two data. Then granger causality test results show that the causality occurs in both directions, meaning that changes in the foreign exchange market to give effect to the capital markets, and vice versa.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132476502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-06-21DOI: 10.23969/TRIKONOMIKA.V16I1.420
Demsi Minar, Anindia Safitri
The purpose of this research is to (1) know customer responses to brand image, product quality, and customer loyalty of Cekeran Midun, (2) know how big the influence of brand image and product quality on customer loyalty are. The methods used are descriptive and verificative analysis. Data were primary and secondary data. Primary data was obtained from questionnaires distributed to 87 customers in Cekeran Midun Cikutra branch, Bandung. Secondary data was obtained from literature texts, journals and other sources that fit the topic of research. The result of analysis and discussion showed that Cekeran Midun Bandung applied brand image in 4 forms namely, recognition, reputation, affinity and domain. Cekeran Midun also implemented 8 forms of product quality i.e. performance, durability, conformance to specifications, features, reliability, aesthetics, perceived quality and serviceability. The influence of brand image and product quality on customer loyalty was 23.32%.
{"title":"Brand Image and Product Quality on Customer Loyalty (Survey in Cekeran Midun)","authors":"Demsi Minar, Anindia Safitri","doi":"10.23969/TRIKONOMIKA.V16I1.420","DOIUrl":"https://doi.org/10.23969/TRIKONOMIKA.V16I1.420","url":null,"abstract":"The purpose of this research is to (1) know customer responses to brand image, product quality, and customer loyalty of Cekeran Midun, (2) know how big the influence of brand image and product quality on customer loyalty are. The methods used are descriptive and verificative analysis. Data were primary and secondary data. Primary data was obtained from questionnaires distributed to 87 customers in Cekeran Midun Cikutra branch, Bandung. Secondary data was obtained from literature texts, journals and other sources that fit the topic of research. The result of analysis and discussion showed that Cekeran Midun Bandung applied brand image in 4 forms namely, recognition, reputation, affinity and domain. Cekeran Midun also implemented 8 forms of product quality i.e. performance, durability, conformance to specifications, features, reliability, aesthetics, perceived quality and serviceability. The influence of brand image and product quality on customer loyalty was 23.32%.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122502411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-06-21DOI: 10.23969/TRIKONOMIKA.V16I1.417
Khusnatul Zulfa Wafirotin, Hadi Sumarsono
The purpose of this study was to know and analyze the accounting capability in an effort to improve fnancial competence for the Micro, Small and Medium (MSM) entrepreneurs in Ponorogo. The method used was survey, through interview and observation. Accounting competence was viewed from the aspect of sales turnover, capital resources used, net income every month, fnancial statement preparation, fnancial statement preparation forms, constraints in the preparation of fnancial statements, and training that had been participated. The results showed the majority of MSM entrepreneurs in Ponorogo including micro-entrepreneurs and the capital resource had an income per month of < Rp 5.000.000,-. Most of them did not prepare for fnancial statements. The fnancial statement that was prepared was income statement. Most of them had also not been trained, and fnancial statement preparation constraints were experienced because they did not understand accounting. MSME fnancial competence in Ponorogo needed to be improved by accounting training, with the target of being able to prepare fnancial statements, bankable, increase income to develop the business. Further research was required in the formulation of modules and accounting training for target achievement.
{"title":"Financial Competence of Micro, Small, and Medium Enterprises in Ponorogo","authors":"Khusnatul Zulfa Wafirotin, Hadi Sumarsono","doi":"10.23969/TRIKONOMIKA.V16I1.417","DOIUrl":"https://doi.org/10.23969/TRIKONOMIKA.V16I1.417","url":null,"abstract":"The purpose of this study was to know and analyze the accounting capability in an effort to improve \u0000fnancial competence for the Micro, Small and Medium (MSM) entrepreneurs in Ponorogo. The \u0000method used was survey, through interview and observation. Accounting competence was viewed \u0000from the aspect of sales turnover, capital resources used, net income every month, fnancial \u0000statement preparation, fnancial statement preparation forms, constraints in the preparation of \u0000fnancial statements, and training that had been participated. The results showed the majority \u0000of MSM entrepreneurs in Ponorogo including micro-entrepreneurs and the capital resource had \u0000an income per month of < Rp 5.000.000,-. Most of them did not prepare for fnancial statements. \u0000The fnancial statement that was prepared was income statement. Most of them had also not been \u0000trained, and fnancial statement preparation constraints were experienced because they did not \u0000understand accounting. MSME fnancial competence in Ponorogo needed to be improved by \u0000accounting training, with the target of being able to prepare fnancial statements, bankable, increase \u0000income to develop the business. Further research was required in the formulation of modules and \u0000accounting training for target achievement.","PeriodicalId":373581,"journal":{"name":"Trikonomika Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123520945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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