A Comparative Study on IR4.0 Technologies and its Maturity Level on Small, Medium Enterprises in Developed and Developing Countries

Small medium enterprises (SMEs) have proven and are known to be one of the biggest contributors to the economy of developing countries. Evidence shows that SMEs provide a number of job opportunities, which results in unemployment reduction, poverty eradication, and a bigger boost towards other economic activities. However, most SME entrepreneurs face an array of problems such as access to funding, building up international connections, getting appropriate knowledge and access to adequate technology. These issues are then further intensified by the lack of proper governance and the avoidance of business ethics by most SME entrepreneurs. Over the past years, the number of SMEs has grown drastically in developing countries (Nigeria, Algeria, Brazil, and Vietnam), which has also resulted in an increase in competition within the sector. This has given rise to the need to install the strategies of corporate governance with the aim of strengthening the competitiveness of SMEs.

Maturity Level On Computer-Based Accounting Systems: The Case of Indonesian Small Medium Enterprises

Journal of Management and Business Environment (JMBE) ◽

10.24167/jmbe.v2i1.2663 ◽

2020 ◽

Vol 2 (1) ◽

pp. 58

Author(s):

Muhammad Noor Ardiansah ◽

Indah Anisykurlillah

Keyword(s):

Process Management ◽

Small And Medium Enterprises ◽

System Development ◽

Accounting System ◽

Maturity Level ◽

Accounting Systems ◽

Computer Based ◽

The Government ◽

This study aims to provide the empirical facts of the maturity level of computer-based accounting systems adopted by small and medium enterprises (SMEs) in Indonesia. This study was motivated by the limited research on the antecedent of adoption of computer-based accounting systems in SMEs. A survey conducted to SMEs in Semarang using questionnaire. The data was analyzed using correlation test. The results show the maturity level of the SMEs accounting system is at the third level (defined), which means that the accounting system development activities have been determined but are not yet optimal. Key maturity activities that are related significantly are planning and organization, business process management, risk management, and problem management, as well as system standardization and measurement. The results of this study contribute to the government to create a strategy for increasing adoption by strengthening the SMEs system maturity.

A Comparative Study of Enterprise Resource Planning Vs Service Oriented Architecture in Small Medium Enterprises

Journal of Computer Science ◽

10.3844/jcssp.2012.1389.1396 ◽

2012 ◽

Vol 8 (8) ◽

pp. 1389-1396

Author(s):

C.

Keyword(s):

Comparative Study ◽

Enterprise Resource Planning ◽

Service Oriented Architecture ◽

Resource Planning ◽

Service Oriented ◽

Technology on Goods and Services Tax Compliance Among Small Medium Enterprises in Developing Countries

Advanced Science Letters ◽

10.1166/asl.2018.11757 ◽

2018 ◽

Vol 24 (7) ◽

pp. 5461-5465

Author(s):

Soliha Sanusi ◽

M. Amirul Firdaus ◽

Rohaya Md Noor ◽

Normah Omar ◽

Zuraidah Mohd Sanusi

Keyword(s):

Developing Countries ◽

Tax Compliance ◽

Goods And Services ◽

Impacts of activity-based costing on organizational performance: evidence from Thailand

Asian Review of Accounting ◽

10.1108/ara-08-2018-0159 ◽

2020 ◽

Vol 28 (3) ◽

pp. 329-349

Author(s):

Witchulada Vetchagool ◽

Marcjanna M. Augustyn ◽

Mike Tayles

Keyword(s):

Comparative Study ◽

Organizational Performance ◽

Structural Equation ◽

Developing Economies ◽

Cost Evaluation ◽

Equation Modeling ◽

Activity Based Costing ◽

Content Type ◽

PurposeTo extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance (OP). It also tests moderating effects of business type and business size.Design/methodology/approachTo test the models' abilities to explain the data, this comparative study uses survey data from 191 Thai firms, measures validated in the study and structural equation modeling (SEM).FindingsExtensive use of ABC for cost analysis, cost strategy and cost evaluation directly improves operational performance (OPP); it also indirectly improves financial performance (FP) through improving OPP. The results are similar for manufacturing and non-manufacturing firms and for large firms and small-medium enterprises (SMEs).Research limitations/implicationsFuture studies could test the alternative models in other geographical and industrial contexts and could widen the range of control variables.Practical implicationsMonitoring of the effects of ABC use on OPP is crucial to achieving positive financial outcomes. The cross-functional nature of ABC is apparent; for it to be effective managers must ensure cooperation from departments and employees involved in the design and implementation of ABC systems.Originality/valueThis research arbitrates prior inconsistent findings by adopting an original approach of testing structurally different models in a single comparative study, using measures validated in the study. It provides new evidence that extends knowledge about impacts of ABC on OP. Further, it demonstrates its applicability in the context of developing economies.

Disclosures And Transparency Amongst Small-Medium-Enterprises: A Comparative Study Between Malaysia And Indonesia

10.15405/epsbs.2018.05.51 ◽

2018 ◽

Author(s):

Muhammad Masyhuri

Keyword(s):

Comparative Study ◽

Contribution of Small Medium Enterprises (SMEs) to Economic Development: Comparative Study of China and Cote d’lvoire

International Journal of Academic Research in Business and Social Sciences ◽

10.6007/ijarbss/v8-i11/5393 ◽

2018 ◽

Vol 8 (11) ◽

Author(s):

Li Hongbo ◽

Koffi Aka Lucien ◽

Ya Komenan Raphael ◽

Asseuhin Amoncho Boris

Keyword(s):

Economic Development ◽

Comparative Study ◽

Digital Interactions and Internationalisation of Small, Medium Enterprises

International Journal of Recent Technology and Engineering - 2 ◽

10.35940/ijrte.d5429.118419 ◽

2019 ◽

Vol 8 (4) ◽

pp. 11029-11034

Keyword(s):

Social Media ◽

Developing Countries ◽

Mobile Phone ◽

Service Providers ◽

Digital Communications ◽

Online Marketing ◽

Speed Up ◽

Digital interactions of Small Medium Enterprises (SMEs) in developing countries in regards to the internationalisation is not well explored. This research shows how the digital communications amongst service providers and SMEs enable internationalisation among SMEs. The importance of the digital interactions such as social media, online marketing and mobile phone afforded the internationalisation. The results suggest social media, online marketing and mobile phone can speed up the internationalisation when SMEs and service providers utilize the digital interactions. In other words, instead of using conventional interactions as determinant of internationalisation, digital interactions may be an enabler for SMEs in regards towards internationalisation.

PENGARUH PENYELENGGARAAN HAJI TERHADAP PENINGKATAN AKTIVITAS EKONOMl DI WILAYAH PROPINSI DKI JAKARTA

ALQALAM ◽

10.32678/alqalam.v30i2.1420 ◽

2013 ◽

Vol 30 (2) ◽

pp. 380

Author(s):

Chairul Akmal

Keyword(s):

Secondary Data ◽

Travel Agency ◽

Economic Activities ◽

Factors Affecting ◽

Regression Methods ◽

The Social ◽

Travel Agencies ◽

Relationship Model ◽

This research analyzes some factors affecting economic activities in relation with the conduct of pilgrimage. Those factors are the pilgrimage cost, the amount of pilgrims, and the amount of pilgrimage officers. The objective of this research is to acquire the information of how each factor and all factors together affect the economic activities. This research also analyzes the effect of foods and drinks expenses, the effect of nonfoods and drinks expenses, and the effect of miscellaneous expenses on UMKM - Micro, Small, Medium enterprises' economic activities. This research is conducted in DKI Jakarta in 2007. The population of this research is the average economic activities in DKI Jakarta in 2007. There are 42 respondents (Banks), 157 respondents (travel agencies), and 50 respondents (UMKM - Micro, Small, Medium enterprises) which are taken as samples from the population using the purposive sampling method. The data is obtained by the researcher using questioners and secondary data which is taken from 1990-2007. The methodology used in this research is based on. the causal relationship model In testing the hypothesis of this research, the researcher uses the simple and multiple regression methods, and path analysis method. The significant rate a = 0,05 used in determining the interpretation of the statistic result. The data is processed using SPSS (Statistical Packages for the Social Sciences) version 12.00. The results of the analysis in the 1st equation -are (i) the effect of the pilgrimage cost on banks' revenues is quite strong, (ii) the effect of the pilgrimage cost on travel agencies' revenues is quite strong, (iii) the effect of the pilgrimage cost on UMKM - Micro, Small, Medium enterprises' revenues is weak. The results of the analysis in the 2nd equation are (i) the effect, of the amount of pilgrims on Banks' revenues is very weak, (ii) the effect of the amount of pilgrims on travel agencies' revenues is very weak, (iii) the effect of the amount of pilgrims on UMKM - Micro, Smal4 Medium enterprises' revenues is very weak. The results of the analysis in the 3rd equation are (i) the effect of the amount of pilgrimage officers on banks' revenues is very weak, (ii) the effect of the amount of pilgrimage officers on travel agencies' revenues is very weak, (iii) the effect of the amount officers on UMKM-Micro, Small Medium enterprises' revenues is very weak. The results of the analysis in the 4th equation are (i) the effect of all three factors which are the pilgrimage cost, the amount of pilgrims, and the amount of pilgrimage officers simultaneously on banks' revenues is very strong, (ii) The effect of all three factors which are pilgrimage costs, the amount of pilgrims, and the amount of pilgrimage officers simultaneously on travel agencies' revenues is strong, (iii) The effect of all three factors which are pilgrimage costs, the amount of pilgrims, and the amount of pilgrimage officers simultaneously on UMKM-Micro, Small Medium enterprises' revenues is strong. The result of the analysis in the 5th equation is the effect of foods and drinks expenses on UMKM-Micro, Small Medium enterprises' revenues is weak. In the 6th equation, the effect of nonfoods and drinks expenses on UMKM-Micro, small Medium enterprises' revenues is weak. In the 7th equation, the effect of miscellaneous expenses on UMKM - Micro, Small Medium enterprises' revenues is quite strong. In the 8th equation, the effect of all three factors which are the effect of foods and drinks expenses, the effect of nonfoods and drinks expenses, and the effect of miscellaneous expenses simultaneously on UMKM-Micro, Small Medium enterprises' revenues is quite strong. The implication of the research results mentioned above is the factors in the conduct of pilgrimage do increase the economic activities (Banks, Travel Agencies, and UMKM - Micro, Smal4 Medium enterprises) in DKI Jakarta. Therefore, considering that matter, the General Director of the conduct of pilgrimage division of Department of Religion Republic of Indonesia should determine the pilgrimage cost which is affordable, increase the service, and provide a good information system which will result in a better conduct of the pilgrimage. Key word: The Costs of Hajj, Hajj Officer, Travel Agency, UMKM

A Linear Programming Model for Product Mix Profit Maximization in A Small Medium Enterprise Company

International Journal of Industrial Management ◽

10.15282/ijim6120205330 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

S Mohd Baki ◽

Jack Kie Cheng

Keyword(s):

Linear Programming ◽

Production Planning ◽

Business Performance ◽

Programming Model ◽

Profit Maximization ◽

Optimal Level ◽

Linear Programming Model ◽

Product Mix ◽

Production planning is often challenging for small medium enterprises (SMEs) company. Most of the SMEs are having difficulty in determining the optimal level of the production output which can affect their business performance. Product mix optimization is one of the main key for production planning. Many company have used linear programming model in determining the optimal combination of various products that need to be produced in order to maximize profit. Thus, this study aims for profit maximization of a SME company in Malaysia by using linear programming model. The purposes of this study are to identify the current process in the production line and to formulate a linear programming model that would suggest a viable product mix to ensure optimum profitability for the company. ABC Sdn Bhd is selected as a case study company for product mix profit maximization study. Some conclusive observations have been drawn and recommendations have been suggested. This study will provide the company and other companies, particularly in Malaysia, an exposure of linear programming method in making decisions to determine the maximum profit for different product mix.