The Influence Of Asset Management On The Financial Performance Of UMKM

Authors

  • Nurul Hikmah Hidayat Universitas Muhammadiyah Makassar
  • Muchriana Muchran Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.55227/ijerfa.v3i4.365

Abstract

This study aims to analyze the effect of asset management on the financial performance of UMKM. As a pillar of the national economy, UMKM often face challenges in asset management that impact efficiency and profitability. This research adopts a quantitative approach using a survey method involving 30 UMKM in the Makassar City area. Data were collected through questionnaires and analyzed using simple linear regression. The results show that asset management has a significant influence on the financial performance of UMKM. These findings highlight the importance of structured asset management practices in supporting the business growth of UMKM

References

Arth, M. E., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics.

Dewi, M. K., & Saputra, A. R. (2021). The effect of asset management on the operational efficiency of UMKM in coastal areas. Journal of Economics and Business of the Archipelago.

Herawati, N. T., & Putri, R. D. (2018). The influence of asset management on the financial performance of local governments. Multiparadigm Accounting Journal.

Hery. (2015). Financial Statement Analysis. Jakarta: PT Grasindo.

Kasmir. (2017). Financial Management (Revised Edition). Jakarta: RajaGrafindo Persada.

Republic of Indonesia. (2008). Law of the Republic of Indonesia Number 20 of 2008 concerning Micro, Small, and Medium Enterprises. State Gazette of the Republic of Indonesia Year 2008 Number 93.

Sari, M. M., & Wahyuni, E. T. (2017). The effect of fixed asset management on financial accountability of UMKM. Journal of Accounting Science and Research.

Susanti, D., & Rambe, A. (2020). Value for money in UMKM asset management. Journal of Accounting and Finance Research.

Downloads

Published

2025-07-28

How to Cite

Nurul Hikmah Hidayat, & Muchriana Muchran. (2025). The Influence Of Asset Management On The Financial Performance Of UMKM. International Journal of Economic Research and Financial Accounting, 3(4). https://doi.org/10.55227/ijerfa.v3i4.365

Issue

Section

Economics and Accounting