2-s2.0-85032996101

[vc_empty_space][vc_empty_space]

[vc_row][vc_column][vc_row_inner][vc_column_inner][vc_separator css=”.vc_custom_1624529070653{padding-top: 30px !important;padding-bottom: 30px !important;}”][/vc_column_inner][/vc_row_inner][vc_row_inner layout=”boxed”][vc_column_inner width=”3/4″ css=”.vc_custom_1624695412187{border-right-width: 1px !important;border-right-color: #dddddd !important;border-right-style: solid !important;border-radius: 1px !important;}”][vc_empty_space][megatron_heading title=”Abstract” size=”size-sm” text_align=”text-left”][vc_column_text]© 2017 American Scientific Publishers. All rights reserved.The study aims to determine the effect of accounting knowledge, entrepreneurship spirit and accessibility of capital to business financial performance of footwear creative industries. Besides, it also examined whether the government policy of increasing the price of fuel, LPG and electricity is moderating variable that influence the effect of independent variables over to company financial performance. This research is a survey as the comparative causal that measures two or more variables and show the direction of the relationship between independent variables and dependent variable. The study population is the entire footwear creative industry entrepreneurs in Bandung, West Java. Sampling method using cluster random sampling. The data consist of primary and secondary data. The data analysis was done through descriptive statistical analysis and inferential statistical analysis using the modified regression analysis (MRA). The results show that the accounting knowledge, entrepreneurship spirit and accessibility of capital simultaneously and partially significant positive effect on business financial performance footwear creative industries. Other research results show that the government policy of increasing the price of fuel, LPG and electricity basic tariff is a moderating variable that weaken the influence of accounting knowledge, entrepreneurship spirit and accessibility of capital to company financial performance. The relationship of independent variables with dependent variable is very strong (93.9%), and the effect is also very large, namely 86.6%. Research recommendations that the policy of increasing the price of fuel, LPG and electricity basic tariff should be accompanied by other policies that can boost the financial performance of MSMEs in particular creative industries of footwear.[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Author keywords” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Indexed keywords” size=”size-sm” text_align=”text-left”][vc_column_text]Accounting knowledge,Capital,Entrepreneurial,Financial performance,Footwear[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Funding details” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”DOI” size=”size-sm” text_align=”text-left”][vc_column_text]https://doi.org/10.1166/asl.2017.9846[/vc_column_text][/vc_column_inner][vc_column_inner width=”1/4″][vc_column_text]Widget Plumx[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row][vc_column][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][/vc_column][/vc_row]