Authors : Asep Darmansyah, Evy Rachmawati Chaldun, Tuntun Salamatun Zen and Umi Zuraida
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.
Asep Darmansyah, Evy Rachmawati Chaldun, Tuntun Salamatun Zen and Umi Zuraida, 2020. Accounting Knowledge, Entrepreneurial Spirit and Capital Accessibility as Business Performance Improvement Strategy of Indonesian Footwear Industry. International Journal of Soft Computing, 15: 135-143.