@article{MAKHILLIJSC202015521493,
    title = {Accounting Knowledge, Entrepreneurial Spirit and Capital Accessibility as Business
Performance Improvement Strategy of Indonesian Footwear Industry},
    journal = {International Journal of Soft Computing},
    volume = {15},
    number = {5},
    pages = {135-143},
    year = {2020},
    issn = {1816-9503},
    doi = {ijscomp.2020.135.143},
    url = {https://makhillpublications.co/view-article.php?issn=1816-9503&doi=ijscomp.2020.135.143},
    author = {Asep,Evy,Tuntun and},
    keywords = {accessibility of capital,accounting knowledge,Entrepreneurial spirit,company’s performance,footwear industry},
    abstract = {Accounting knowledge, entrepreneurship and
accessibility to external capital sources is a major focus in
preparing a reliable workforce that became key actors that
influence the business performance of footwear industry.
Most of the footwear industry in Indonesia is small to
medium enterprise, so in general they have a weakness in
these three aspects. The World Bank survey showed that
in early stages the firm’s capital resources is usually came
from equity capital because in the initial stage the
company access to sources of long-term loans is very
limited. This research will reveal the strategy that can
improve the business performance of Indonesian
footwear industry, the model of entrepreneurship
education improvement and the model that can improve
the accessibility to the capital resources. The study used
descriptive methods and the unit of analysis was the
footwear industry in Bandung. The data consist of
primary data and secondary data. The primary data was
collected by survey. Data analysis of data used SWOT
analysis and frequency tabulation. The results show that
strategies to improve the performance of the footwear
industry with the expansion of business negotiations,
enhancement of marketing capabilities and financial
management and reporting capabilities. To increase the
entrepreneurship, the knowledge of accounting and the
accessibility of capital, the model used is a model
educational program in the classroom, apprenticeship and
business clinic. The approach used to implement the
learning outcomes of educational programs was individual
learning by doing and continuous mentoring model.
Increasing the accessibility of capital is done by
simplifying the loan procedures, developing the profit
sharing financial system and expanding the source of
funds from individuals.}
    }