Accounting Knowledge, Entrepreneurial Spirit and Capital Accessibility as Business Performance Improvement Strategy of Indonesian Footwear Industry

摘要

Accounting knowledge, entrepreneurship andaccessibility to external capital sources is a major focus inpreparing a reliable workforce that became key actors thatinfluence the business performance of footwear industry.Most of the footwear industry in Indonesia is small tomedium enterprise, so in general they have a weakness inthese three aspects. The World Bank survey showed thatin early stages the firm?s capital resources is usually camefrom equity capital because in the initial stage thecompany access to sources of long-term loans is verylimited. This research will reveal the strategy that canimprove the business performance of Indonesianfootwear industry, the model of entrepreneurshipeducation improvement and the model that can improvethe accessibility to the capital resources. The study useddescriptive methods and the unit of analysis was thefootwear industry in Bandung. The data consist ofprimary data and secondary data. The primary data wascollected by survey. Data analysis of data used SWOTanalysis and frequency tabulation. The results show thatstrategies to improve the performance of the footwearindustry with the expansion of business negotiations,enhancement of marketing capabilities and financialmanagement and reporting capabilities. To increase theentrepreneurship, the knowledge of accounting and theaccessibility of capital, the model used is a modeleducational program in the classroom, apprenticeship andbusiness clinic. The approach used to implement thelearning outcomes of educational programs was individuallearning by doing and continuous mentoring model.Increasing the accessibility of capital is done bysimplifying the loan procedures, developing the profitsharing financial system and expanding the source offunds from individuals.