Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia

Research Article

Organizational Learning and Financial Performance of Tourism MSMEs in Gowa Regency – South Sulawesi

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  • @INPROCEEDINGS{10.4108/eai.25-10-2019.2295329,
        author={Ferdinandus  Sampe and Lita  Limpo},
        title={Organizational Learning and Financial Performance of Tourism MSMEs in Gowa Regency --  South Sulawesi},
        proceedings={Proceedings of the 4th International Conference on Accounting, Management, and Economics, ICAME 2019, 25 October 2019, Makassar, Indonesia},
        publisher={EAI},
        proceedings_a={ICAME},
        year={2020},
        month={6},
        keywords={organizational learning financial performance gowa and tourism},
        doi={10.4108/eai.25-10-2019.2295329}
    }
    
  • Ferdinandus Sampe
    Lita Limpo
    Year: 2020
    Organizational Learning and Financial Performance of Tourism MSMEs in Gowa Regency – South Sulawesi
    ICAME
    EAI
    DOI: 10.4108/eai.25-10-2019.2295329
Ferdinandus Sampe1,*, Lita Limpo2
  • 1: Accounting Postgraduate, Universitas Atma Jaya Makassar
  • 2: Management Department FEB, Universitas Atma Jaya Makassar
*Contact email: ferdisampe@yahoo.com

Abstract

The research was conducted to analyze the relationship between organizational learning and financial performance of tourism service MSMEs in Gowa Regency, South Sulawesi. The results were displayed descriptively before testing the hypothesis using regression analysis. Organizational learning is measured by information acquisition, information dissemination within the organization, information usage, and information storage. Financial performance is measured using indicators perceptions of MSME owners of financial performance. This study shows that the acquisition and storage of information have a positive but not significant influence on financial performance while the dissemination and use of information have a positive and significant effect on MSME financial performance. Overall, organizational learning has a significant effect on financial performance. This finding indicates that owners of MSMEs are not looking for and storing information related to activities to improve financial performance, instead they obtain information and using it effectively in order to improve the MSME financial performance.