scholarly journals Empowerment of Small Medium Enterprises through Student Participatory Action Research in Implementation of Accounting Information System

2018 ◽  
Vol 59 ◽  
pp. 01002
Author(s):  
Alexandra Widjaja ◽  
Shandy Matitaputty

Small Medium Enterprises (SMEs) as a vast growing industry are inhibited by its lack of resources, such as capital funding, skill, and technology. It leads to the lack of business information, which is important to be used in decision making process. Accounting Information System (AIS) will enhance their business information’s availability and reliability. SMEs need to be supported on designing their AIS. This article aims to propose a learning model in AIS course that could affect both students and community through a project based learning. Project based learning model will enhance, not only student’s cognitive ability, but also give them the opportunity to empower their community. This study is expected to help the student becomes both cognitive and affective excellence under-graduate. This study was conducted using a participatory action research which is a collaborative research that equitably involves all partners. The subject of this research is students of Accounting Information System course, Faculty Economics and Business, Soegijapranata Catholic University, Semarang, and the targeted community, which is small medium enterprises in Semarang. This research is conducted through four phases, i.e (i) observation; (ii) Analyzation and Design Planning; (iii) Actuating; and (iv) Evaluation and Monitoring.

2021 ◽  
Author(s):  
◽  
Minh Ta

<p>Intercultural competence (IC) is increasingly recognized globally as a goal of education. In Vietnam, despite emphasis on intercultural competence in national language education, research has shown the peripheral role of addressing culture in EFL classes although research on the topic of how to cultivate intercultural language teaching and learning (ICLTL) is growing. This study investigated affordances for intercultural learning through project-based learning (PBL) in an EFL program at a Vietnamese university. It followed an interpretive research paradigm and qualitative research approach. It included two related studies. Study 1 was an ethnography-informed study, which involved 14 teachers, 265 students, 6 graduates and their employers. Data were collected from classroom observations, student focus group interviews, and interviews with teachers, graduates and employers. This preliminary research revealed few opportunities for intercultural learning in this program. Specifically, it found that culture was rarely addressed, and the main instructional method for culture was fact transmission. Moreover, teachers showed limited understanding of ICLTL and students expressed the need for further culture learning. Study 2 was a participatory action research study, in which a semester-long project was introduced to foster intercultural learning. Study 2 included two workshops, one at the beginning and one in the middle of the project. In these workshops, the researcher and three teachers collaboratively learned about ICLTL, and planned PBL lessons. Drawing on a thematic analysis of classroom data and teachers’ and students’ reports, the findings showed teachers’ improved practices and understanding of ICLTL and PBL, and indications of students’ IC development throughout the project. This research contributes to the growing scholarship on ICLTL by providing evidence for the efficacy of PBL for intercultural learning. Additionally, the study highlights the impact of teacher professional development on teaching practice and extends understanding of how to incorporate PBL in a textbook-based and exam-oriented EFL context.</p>


2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Tesalonika Theresa Mutiara Lonto ◽  
Sonny Pangerapan

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure


2021 ◽  
Vol 2 (4) ◽  
pp. 1197-1202
Author(s):  
Aris Eddy sarwono ◽  
Asih Handayani

This study aims to determine the effect of owner support, personal technical skills, training and education programs, age, gender, length of business and formal education on the performance of accounting information systems. This research was conducted on Small and Medium Enterprises (SMEs) in the Solo Raya area. The type of data used is quantitative data. The data source used is primary data. Data collection techniques using a questionnaire. The population in this study is SMEs in the Solo Raya area. The sampling technique used purposive sampling method with the number of samples determined with a specific purpose as many as 56 SMEs. The results showed that the variables of owner support, personal technical ability, training and education programs had an effect on the performance of the accounting information system, while variables of age, gender, length of business and formal education had no effect on the performance of the accounting information system.


Author(s):  
Fahmi Ibrahim ◽  
Diyana Najwa Haji Ali ◽  
Nur Suaidah Awang Besar

Small-medium enterprises (SMEs) have always been considered to be the backbone of Brunei's economy. As published by the OECD in 2006, SMEs constitute a high percentage of businesses, where they account for 98% of all active business enterprises, and contribute about 92% of the employment in the private sector, and at least 66% of the GDP within the non-oil sector of the economy. Since SMEs are considered to be significant for the economy, they are encouraged to improve their business performance in order to sustain their business development by enhancing their accounting information system. This article will focus on the current accounting practices in which Brunei SMEs have been implemented by MMA Cube Stores as a case study. As cube shop businesses have been growing all over the country, it is significant to carry out this research as it may apply to the other similar business in Brunei. Reasonable recommendations are included in this article for the augmentation of the accounting system among Brunei SMEs.


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