scholarly journals Evaluation Of Accounting System Used By Small And Medium Scale Enterprises In Odo-Ona Nla/Idi Ayunre Ward

2020 ◽  
Vol 7 (7) ◽  
pp. 256-237
Author(s):  
Elijah Adeyinka Adedeji ◽  
Shakrullah Zaynab

For a successful business endeavor, accounting is considered as the conduit and essential tool of achieving its target. It has always concerned itself with determining how a business is doing. The level of book keeping and accounting in SMEs have created many problems against the effective operation and accountability of these businesses. The study seek to determine the extent to which Small and Medium Scale Enterprises in Odo-Ona Nla/ Idi-Ayunre ward use accounting record keeping system in their business and to examine their perception towards accounting record keeping systems in their business. Achieving this objective, the paper adopts a quantitative and qualitative approach in which a semi structured questionnaire was used as the main data collection method. The researcher used purposive and simple random sampling techniques to reduce the possibility of research limitations. A total of 50 semi-structured questionnaires were distributed to various SMEs in Odo-Ona Nla/ Idi-Ayunre Ward at Oluyole Local Government in Ibadan. Forty-three (43) were returned and completely answered for the purpose of data analysis.  The primary data collected were analyzed using the Statistical Package for Social Science (SPSS). The analyzed results are presented into graphical and descriptive representations such as tables, percentages, and graph.  The findings indicate that majority of SMEs that maintain accounting records fail to keep complete accounting records and it also indicate that SMEs have many issues triggers to have negative attitudes in compliance to proper record keeping for their business, including cost associated, Time consuming and Tax avoidance. The paper concludes that a concerted effort should be made by the government and other stakeholders to set out proper guidelines for record keeping and proposes that SMEs owners be trained on key skills for records and information management which will enable them keep records of their business activities. 

Author(s):  
Niyaz ◽  
Abhinandan Kulal ◽  
Mahammad Thauseef P. ◽  
Abdul Jaleel

Purpose: Even though the government had taken many initiatives for the empowerment of minority women but the success of such initiatives is questionable. A strong tool for perfect empowerment requires financial independence and self-reliant, and this can be achieved only through financial support. With this intention, a present study was conducted to evaluate the impact of awareness and utilisation of various welfare schemes on the empowerment of minority women. Design/Methodology/Approach: A study was conducted in Karnataka by taking 388 minority women as a sample unit. Simple random sampling techniques were used to select sample units and primary data was collected using a structured questionnaire. Hypotheses are developed to support the primary objective and tested with simple regression analysis. Findings/Result: The study found that minority women have a very low level of awareness and utilisation of government welfare schemes which has adversely affected the overall development of minority women. This study suggested to take awareness programs for minority women in rural areas to achieve overall empowerment in India. Paper Type: Analytical Paper


2021 ◽  
Vol 8 (10) ◽  
pp. 314-319
Author(s):  
Okonkwo L.E ◽  
Nomji, E,V

The study investigates the Challenges of internally displaced children in Makurdi Metropolis of Benue State, Nigeria. Three research questions guided the study. The sample of the study was drawn from children between the ages of 12-18 years living in Internally Displaced Camps (IDPs) in Makurdi. Simple random sampling technique was used to select a sample size of 300 for the study. Primary data were used for the study specifically obtained using well-structured questionnaire titled internally displaced children (IDC), data collected was analysed using mean and standard deviation. Findings of the study on social life of internally displaced children in Makurdi revealed that Lack of finance to celebrate social activities such as birthday parties, naming ceremonies and sports competitions (4.46), Children appear dirty and tattered due to lack of clothing (3.40), also the findings on financial challenges indicates Low level of income due to lack of business and means of livelihood (3.62), Depends on people for financial assistance (begging) (3.58). Furthermore, the study on feeding pattern of internally displaced children shows that children hardly eat twice a day (3.55), lack required food nutrients such as protein, vitamins and minerals (3.40). The study therefore concludes that insecurity challenges should be tackled by government to ensure that household returns to their various communities. Finally the study recommends improvement of social life of internally displaced children should be given uppermost attention the government and non- government organisations responsible for child upbringing. The governments should make frantic effort to ensure adequate provision of basic amenities such as water, food and shelter. Emergency healthcare and education (schools) should be provided in IDPs camps. Good food should be provided for children in internally displaced camps to avoid malnutrition that leads to ill health. Causes insecurity and other crisis that leads to displacement of families should be given lasting solutions by government and communities concerned. The Children should be encouraged to adopt a good environmental sanitation which will go a long way to help prevent them from contracting some sickness and disease. Keywords: Families, Challenges, Internally, Displaced, Children,


2013 ◽  
Vol 03 (08) ◽  
pp. 41-47
Author(s):  
OYEWALE I.O ◽  
ADEYEMO S.A ◽  
OGUNLEYE P.O

Sustainable economic development does not occur without entrepreneurship and entrepreneurship is the practice of starting new organizations or revitalizing mature organizations. This study therefore is done to analyse the impact of innovation, technology and on the entrepreneurial development activities in Nigeria. Simple random sampling technique was used to select a total of 12 entrepreneurs from Lagos State that constituted our sample size. The primary data consists of a number of items in well- structured questionnaire that was administered to and completed by the respondents. Regression analysis was used to analyse the data. The results showed that there is significant relationship between technological innovation and entrepreneurship development in Nigeria. It is therefore recommended that government should create a friendly or an enabling environment for entrepreneurship and consumer goods to boost the Nigeria economy.


2016 ◽  
Vol 27 (3) ◽  
pp. 327-338
Author(s):  
M Begum ◽  
MR Ahmed ◽  
T Noor ◽  
MI Hossain

Orange is one of the most import fruit crops that generate additional cash income for market actors. The study was investigated the marketing system of orange , value addition, roles and functions of value chain actors with the help of primary data collected from both farmers (forty) through simple random sampling and value chain actors (thirty) through purposive sampling by using structured questionnaire and face to face interview technique. The gross return and net return of farmers were estimated Tk. 2, 70,000 and Tk. 22084.77 per hectare respectively. Per quintal value addition of orange of bepari, aratdar, wholesaler and retailer were estimated at Tk. 800, Tk. 340, Tk. 700 and Tk. 1000 respectively. The net marketing margin per quintal of orange of bepari, aratdar, wholesaler and retailer were estimated at Tk. 293.59, Tk. 107.32, Tk. 356.46 and Tk. 700.8 respectively. Among the different actors, retailer incurred highest (in percentage) value addition and net marketing margin. On the other hand, aratdar incurred lowest marketing cost and marketing margin and bepari incurred highest (in percentage) marketing cost but adding second highest value in compare to another.Progressive Agriculture 27 (3): 327-338, 2016


2017 ◽  
Vol 22 (1) ◽  
pp. 165-178
Author(s):  
Rajon Kanti Datta ◽  
Ohidul Alam ◽  
Mohammad Mozaffar Hossain

Rapid and haphazard urbanization has triggered environmental hazards in Bangladesh. Analogously, Netrokona Municipal is also facing problems due to unplanned and unstable urban infrastructural development. The quest of the study was to explore the status of current urban drainage system and its problem. Therefore, a preliminary reconnaissance survey was accomplished in the study area and then a semi-structured questionnaire was designed. By adopting simple random sampling method, the study area was surveyed covering 50 respondents in different wards to collect primary data. Results revealed that poor drainage system (PDS) is one of the most liable factors for environmental deterioration. The maximum urban drainage system was found unclosed with number of 49 (i.e., 98%). It was 34 drains were made of brick, while 17 were worst type, 32 had odor problem, 20 were not well designed, 29 had inadequacy of drains,18 with poor technical fitness, 22 wastes disposal in gutters,18 had clogging of ditches & drains, and 15 with broken road surface respectively. The consequent major environmental and health problems were flash-flooding (42%), and skin disease (38%) respectively. In case of public opinion, the highest percentage (i.e., 30%) suggested to stoutly prohibit dumping of garbage into gutters. PDS was found strongly positive correlated with its effects on environment (r=0.98) and on public health (r=0.91). Thereby, present PDS affects the environment as-well-as public health by enhancing frequent flash-floods and spreading diseases within the study area.Journal of Institute of Science and TechnologyVolume 22, Issue 1, July 2017, Page: 165-178


Author(s):  
Juliet Ogadinma Onyemma ◽  
Mark Tokula ◽  
Koko Michael Tertsea ◽  
Nwafor Solomon Chimela

Aims: The aim of the study was to ascertain the impact of the adoption of improved cassava technology on the output of farmers in Benue state, Nigeria. Study Design: The study used Survey design. Place and Duration of Study: The study was carried out in Benue State, between November 2018 and May 2019. Methodology: Cluster and simple random sampling techniques were used to select 366 respondents for the study. Primary data were collected using Semi-structured questionnaire. Objective 1 was achieved using descriptive statistics such as percentages, frequencies and means while Objective 2 was achieved using multiple regression model. Results: The findings showed that the adoption of improved cassava technologies influenced the farmers in a number of ways which included increased farmers income (56%:  2.10), acquired new skills (75%:); increased output (76%: ); expanded production (67%: ); ensured more food at home (food security) ( 85%: ); and increased well being of adopters (80%: ). The result also revealed that improved cassava technologies adoption have significant impact on farmers output in Benue State was accepted. This was indicated by F-stat value of 33.42 and F-probe value of 0.000 of less than 0.05, indicating that the estimated regression model adopted in this study was statistically significant at 1%. The R2 value of 0.75 implied that 75% of dependent variable (farmers output) was explained by the independent variables (TSM0505, TSM0581, TSM0572, TMS011368, TMS961632, TMS920326 TME 419, NR8082). Conclusion: Thus it was concluded that improved cassava technologies adoption have significant impact on farmers output in Benue State The study thus recommend that Extension agencies should ensure that improved cassava technologies are accessible by farmers and that farmers acquire the necessary knowledge and skills in using such technologies. This will ensure high adoption and high impact as well.


2021 ◽  
Vol 232 ◽  
pp. 02029
Author(s):  
Rusdin ◽  
Dahya Agussalim ◽  
Sarjoni ◽  
Julian Witjaksono

Cocoa is a predominant crop estate commodity produced in Southeast Sulawesi. The main constrain increasing cocoa productivity regarding the non-technical factor is developing cocoa community. The government has launched Cocoa Community Institution (LEM) to overcome lack of community development in a cocoa farming system. This study aims to identify institutions related to the community development based on cocoa commodity and to analyze the performance of LEM. This study was conducted in two Sub-Districts (Lambuya and Besulutu) of Konawe district in Southeast Sulawesi province. Participatory method was implemented to get the primary data through an open interview based on the performance indicators of LEM Sejahtera. The number of respondents was 30 farmers chosen by simple random sampling. The Cocoa Community Institution was the main purpose of this study focusing on its performance of LEM Sejahtera in enhancing smallholders’ income. The results of this study indicated that LEM Sejahtera in Besulutu had contributed significantly to supply input and lend money to help poor resource farmers based on the community development program.


2021 ◽  
Vol 6 (6) ◽  
pp. 216-222
Author(s):  
M. D. Wanjere ◽  
M. Ogutu ◽  
M. Kinoti ◽  
X. N. Iraki

This paper investigates the effect of FDI on performance of manufacturing firms in Kenya. Little is documented about the link between FDI and performance of local firms in Kenya . The study has sought to establish the overall effect of FDI on the performance-manufacturing firms in Kenya. The population of study comprised 100 companies registered with Kenya Association Manufacturing as at the time of data collection in 2019 and that had over 10 percent foreign ownership. The respondents were the CEOs of organization. The study used a structured questionnaire to collect primary data. Descriptive and inferential statistics were both used to analyze the data. Data was pretested for normality, linearity, multicollinearity, autocorrelation and homoscedasticity and the data found to meet most of these preconditions. The study developed hypothesis which was tested using simple linear regression to establish the effect of FDI on performance of manufacturing firms. The results revealed that there was a statistically significant relationship between FDI and firm performance. This imply that to achieve better firm performance, the government need to come up with polices geared to attracting more FDI into the key sectors of the economy.


Author(s):  
Rusmilyansari Rusmilyansari ◽  
B. Wiryawan ◽  
J. Haluan ◽  
D. Simbolon

Capture fishery conflicts is one issue that requires serious attention. The government has tried to overcome the fisheries conflicts by issuing various regulations, but the results have not been effective. This study aims to create a model of conflict management. The research method used the perception survey. Primary data collected through using a structured questionnaire done purposively to some respondents. Analytical survey of perceptions using SEM (Structural Equation Modeling). The results showed: (i) Simultaneously, the better the ability to identify the causes of the conflict the better the ability to determine the conflict resolution techniques. Furthermore, the better the ability to determine an appropriate conflict resolution techniques will increase support for the management of fisheries resources is responsible (ii) Partially causes of conflict are determined by the indicators of competition, opposition, economic, actors and cultural (ii) facilitation techniques, negotiation, litigation and avoidance can be used as an appropriate conflict resolution techniques (iii) an understanding of community participation and conservation of fishery resources determines the creation of sustainable fisheries resource management is responsible.


2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Arna Suryani

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.


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