Jurnal Manajemen dan Organisasi
Vol 8, No 2 (2017): Jurnal Manajemen dan Organisasi

Faktor-Faktor yang Memengaruhi Penerapan Payback Period sebagai Teknik Penganggaran Modal pada UMKM di Kota Bogor

Nurfitriani, Annisa Fathia (Unknown)
Suryawati, Rindah Febriana (Unknown)

Article Info

Publish Date
07 Feb 2018


Micro, Small, and Medium Entreprises (MSMEs) are found to still have weak management and internal control system (Campbell and Hartcher 2013). The weak management system among others is in terms of decision-making related to the purchase of fixed assets in th business (Hidayah dan Ningsih 2015). So, MSMEs are difficult to apply capital budgeting techniques, including the simplest techniques which is payback period (Hasan 2013). The purpose of this study are to analyze the application of payback period as capital budgeting techniques in Bogor City MSMEs and to analyze factors that affecting it. Data analysis used in this research is logistic regression analysis. The result of this research shows that factors affecting the implementation of payback period in Bogor City MSMEs are small and medium business size, food and beverage business sector, and owner’s education level above high school, while business ownership, education level equal to high school, and trade business sector doesn’t affecting the implementation of payback period in Bogor City MSMEs.

Copyrights © 2017

Journal Info





Economics, Econometrics & Finance


Jurnal Manajemen dan Organisasi merupakan media publikasi ilmiah yang memuat artiket-artikel; di bidang manajemen dan organisasi dengan ruang lingkup manajemen pemasaran, keuangan, sumber daya manusia dan operasi. Jurnal Manajemen dan Organisasi didedikasikan untuk menumbuhkan kreasi pertukaran ide ...