文章基本信息

标题：KOMPETENSI SUMBER DAYA MANUSIA DAN SIKAP LOVE OF MONEY DALAM PENGELOLAAN KEUANGAN USAHA MIKRO KECIL MENENGAH (UMKM)
本地全文：下载
作者：Komang Adi Kurniawan Saputra ; L.G.P. Sri Ekajayanti ; Putu Budi Anggiriawan 等
期刊名称：Jurnal Reviu Akuntansi dan Keuangan
出版年度：2018
卷号：8
期号：2
页码：135-146
DOI：10.22219/jrak.v8i2.33
语种：English
出版社：Jurnal Reviu Akuntansi dan Keuangan
摘要：This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.
其他摘要：This research explores the relationship between human resource competence and love of money attitude toward financial management of small and medium enterprises based on economic entity concept with moderated by knowledge management. This study proves that with the integration of several disciplines can help SMEs in managing their business, both from human resource management and accounting and financial management. This study uses a sample of 100 MSMEs engaged in the trade sector in Gianyar regency. Using MRA (Moderated Regression Analysis) method. The results of this study are the competence of human resources and attitudes of love of money affect the financial management based on economic entity concept. Further knowledge management is able to moderate the relationship between competence of human resources and attitude of love of money to financial management based on economic entity concept.