Penilaian Kinerja Usaha Mikro dan Kecil, Perlukah?

Winbaktianur Winbaktianur, Diana Harding, Zahrotur Rusyda Hinduan, Anissa Lestari Kadiyono

Abstract


UMK merupakan salah satu bentuk usaha yang dasar pendiriannya berasal dari individu atau sekelompok orang. Dalam prakteknya sudah banyak dukungan yang diberikan bagi unit usaha skala ini walaupun hasil produksi atau jasanya masih berskala kecil dan dalam bersaing dengan usaha menengah dan besar belum mampu bersaing. Perencanaan dan pengendalian perlu dilakukan yang mana tujuan utamanya adalah untuk mencapai tujuan. Perencanaan dibuat untuk mempermudah dilakukannya penilaian atau evaluasi terhadap aktivitas usaha. Penilaian kinerja penting dilakukan untuk melihat sejauh mana usaha yang dijalankan telah mencapai tujuan, secara finansial mengukur seberapa besar profit yang diperoleh dalam suatu periode. Tujuan tulisan ini adalah membahas mengenai pentingnya dilakukan penilaian kinerja wirausaha skala usaha mikro dan kecil. Metode dalam tulisan adalah riset pustaka. Dalam pembahasannya akan diuraikan mengenai apa itu penilaian kinerja, faktor-faktor penilaian kinerja dan indikatornya serta diakhiri dengan manfaat dilakukannya penilaian kinerja.

Keywords


Usaha Mikro dan Kecil; penilaian kinerja; wirausaha

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References


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DOI: http://dx.doi.org/10.22441/biopsikososial.v4i1.10302

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