COMPETENCY OF HUMAN RESOURCES AND LOVE OF MONEY ATTITUDE IN MANAGEMENT OF FINANCIAL SMALL-MEDIUM MICRO BUSINESS

Authors

  • Komang Adi Kurniawan Saputra Universitas Warmadewa
  • L.G.P. Sri Ekajayanti Universitas Warmadewa
  • Putu Budi Anggiriawan Universitas Warmadewa

DOI:

https://doi.org/10.22219/jrak.v8i2.33

Keywords:

human resources, love of money, knowledge management, economic entity concept

Abstract

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.

Downloads

Download data is not yet available.

Downloads

Published

2018-10-22

Issue

Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).