PENTINGNYA MANAJEMEN KEUANGAN SEBAGAI ALAT EVALUASI KINERJA KEUANGAN UMKM DI INDONESIA PADA ERA AEC 2015

Abstract

This study aims to analyse : firstly, factors should be awared by SMEs in AEC era 2015, secondly, main problems encountered by SMEs in AEC era 2015, and thirdly, recognize the importance of financial management as a tool to evaluate the business financial performance of SMEs in Indonesia. Conducting this study by reviewing some previous studies, the results show that factors should be awared by SMSs in AEC era 2015 consist of : high level of povery, high jobless, unequal revenue distribution, etc. These factors create low level of competitive power for SMEs. To solve those problems, SMEs should create their staregy through profesional financial management and marketing as well. This condition will rise the export and investment activities, therefore in can create new job vacancy and support the sustainability developement.
Keywords : SMSs, financial managenet, performance evaluation, AEC 2015