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Abstract

Abstract: Strengthening SME Financial Performance through Intangible Assets and Competitive Strategies
Purpose: the purpose of the article should be concise and presented in one sentence.
Method: data was obtained from a questionnaire and processed with WarpPLS software.
Results: Intangible Assets have a positive and significant effect on the financial performance of SMEs, competitive strategy also acts as a moderator of Intangible Assets on the financial performance of SMEs in the Mangrove batik industry in Surabaya.
Novelty: competitive strategy can strengthen the relationship between intangible assets and financial performance.
Contribution: Provide justification for the importance of invention for SMEs that can strengthen financial performance.


Abstrak: Penguatan Kinerja Keuangan UKM melalui Aset Tidak Berwujud dan Strategi Bersaing
Tujuan: untuk menguji dan menganalisis pengaruh Aset Tak Berwujud terhadap Kinerja Keuangan UKM, serta menguji apakah strategi bersaing moderasi berpengaruh terhadap Aset Tak Berwujud terhadap kinerja keuangan UKM Batik Mangrove di Surabaya.
Metode: data diperoleh dari kuesioner dan diolah dengan software WarpPLS
Hasil: Aset Tak Berwujud berpengaruh positiff dan signifikan terhadap kinerja keuangan UKM, strategi bersaing juga berperan sebagai moderator Aset Tidak Berwujud dengan kinerja keuangan UKM pada industri batik Mangrove di Surabaya.
Kebaruan: Strategi bersaing dapat memperkuat hubunan antara intangible asset dengan financial performance. 
Kontribusi: Memberikan justifikasi pentingnya invensi pada UKM yang dapat memperkuat kinerja keuangan

Keywords

intangible asset competitive strategy financial performance SMEs

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Copyright (c) 2024 Aranta Prista Dilasari, Annita Mahmudah, Mesra Berlyn Hakim

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