Factors Affecting The Building Of The Accounting Information Systematsmall And Medium Enterprises (Smes) In Dong Nai Province

2017 ◽  
Vol 2 (4) ◽  
Author(s):  
LY THI THU HIEN ◽  
Keyword(s):  
Accounting Information ◽  
Factors Affecting ◽  
Medium Enterprises

scholarly journals Factors affecting the use of accounting information in small and medium enterprises (SMEs): a study on SMEs in Tingkir, Salatiga

2019 ◽  
Vol 9 (2) ◽  
pp. 207
Author(s):  
Maria Entina Puspita ◽  
Joko Pramono
Keyword(s):  
Educational Level ◽  
Small And Medium Enterprises ◽  
Statistical Tests ◽  
Accounting Information ◽  
Primary Data ◽  
Testing Hypotheses ◽  
Factors Affecting ◽  
Medium Enterprises ◽  
The Relationship ◽  
Positive Effect

This study aims to examine the effect of business turnover, business’ age, educational level, accounting knowledge, accounting training and owner motivation on the use of accounting information in Small and Medium Enterprises (SMEs) in Tingkir, Salatiga City. The data were collected using accidental sampling where the respondents were SMEs who were willing as the respondents for this research. This study used primary data in the form of questionnaires for 30 respondents. This is an explanatory study with a quantitative approach to explain the relationship between variables by testing hypotheses and conducting statistical tests. Data were analyzed using multiple linear regression. The results showed that only accounting training was statistically proven to have a positive effect on the use of accounting information for SMEs in Tingkir Salatiga. Other variables such as business turnover, business’ age, educational level, accounting knowledge and motivation were not statistically proven to have an effect on the use of accounting information in these SMEs.

Pengaruh Pengalaman Usaha Dan Penggunaan Informasi Akuntansi Pelaku Usaha Mikro Kecil Menengah Terhadap Keberhasilan Usaha

2019 ◽  
Vol 6 (1) ◽  
pp. 27-39
Author(s):  
Khoirunnisa Cahya Firdarini
Keyword(s):  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Control Variable ◽  
Accounting Information ◽  
Total Sample ◽  
Creative Industries ◽  
Business Success ◽  
Statistical Tool ◽  
Business Experience ◽  
Medium Enterprises

Accounting information has an important role to achieve business success, as well as for small businesses.This research examines the effect of business experience and accounting information system used toward business success with age of business as control variable. The population of this research are small and medium enterprises (SMEs) in creative industries sector operated in Yogyakarta district. Based on purposive sampling method, total sample of this research is 200 SMEs. Statistical tool utilized to test the hypothesis in this study is path analysis using structural equation modelling (SEM). The test result shows that business experience and accounting information have positive and significant effect to the success of SMEs.

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

ALQALAM ◽  
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 ◽  
Small Medium Enterprises ◽  
Medium Enterprises

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

scholarly journals Factors Affecting Small and Medium Enterprises Success: An Exploratory Study

2013 ◽  
Vol 64 (3) ◽  
Author(s):  
Abdul Karim Kanaan Jebna ◽  
Ahmad Suhaimi Baharudin
Keyword(s):  
East Asia ◽  
Cash Flow ◽  
Exploratory Study ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
South East Asia ◽  
Factors Affecting ◽  
Competitor Orientation ◽  
Growing Economy ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are the main contributor toward prospering the Malaysian economy [1]. Despite the fact that Malaysia is a fast growing economy in South-East Asia, death of SMEs is unavoidable. An exploratory study was conducted to investigate the factors that have an impact on business performance and success in Malaysia. Interviews with SMEs from different industries were conducted. Several factors were found to contribute to the success of business. The factors are classified into financial and non-financial determinants. These factors include customer satisfaction, service quality, experience, business expansion, competitor orientation, solving problems, cash flow, and the amount of sales and revenue. Building on these interviews, a discussion and conclusion have been provided.

scholarly journals PENERAPAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SEKARBELA KOTA MATARAM

2018 ◽  
Vol 2 (2) ◽  
pp. 059-075
Author(s):  
Nailul Awalia ◽  
Ni Nyoman Yuliati ◽  
Agus Khazin Fauzi
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Survey Method ◽  
Records Management ◽  
Management Information ◽  
Average Analysis ◽  
Operational Information ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Cost Report

This study aims to examine the understanding of SMEs actors on accounting information and to know empirically the application of information for small and medium enterprises (MSMEs) in Sekarbela Subdistrict. This research used descriptive approach by interview and survey method. Data collection was done by distributing questionnaires to respondents. The sample of this research is food business MSMEs in Sekarbela Sub district with total of 68 UMKM. However, from 68 MSME samples only 50 samples can be processed. The data is processed by using the frequency distribution then made the average analysis and proportion. The results showed that MSMEs in Sekarbela Subdistrict have applied accounting information although in a simple form. Accounting information most widely applied is the purchase record with the number of 27 respondents or 54% and cash records 28 respondents or 56%. Then MSMEs in Sekarbela Subdistrict have used accounting information, the most widely used is the type of goods sold based on profit or profit of each type of goods with the number of 28 respondents or 56%. Furthermore, MSME also need operational information record about the number of goods sold per day with the number of 31 respondents or 62% and types of goods sold per day with the number of 31 respondents or 62%, records management information that is the production cost report with the number of 32 respondents or 64% financial information is the amount of profit each day with the number 46 respondents or 92%

scholarly journals PERBANDINGAN FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UKM DI DESA DAN DI KOTA (STUDI KASUS USAHA UKM KABUPATEN REMBANG)

2019 ◽  
Vol 14 (1) ◽  
pp. 151-169
Author(s):  
Rikah Rikah
Keyword(s):  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Cluster Sampling ◽  
Firm Age ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Education Business

This research aims to examine the effect of owner education, business scale, company age and accounting training on the use of accounting information. This research use survey method by using sample of Small Medium Enterprises (UKM) which is in Rembang Regency, sampling in this research is using cluster sampling with obtained research sample counted 120 UKM. 60 UKM from district around Rembang city, and 60 UKM others from district far from Rembang city. The analysis in this study used multiple linear regression analysis. The result of hypothesis show that owner education have positive effect to accounting information, business scale have no significant effect to accounting information, firm age have positive effect to accounting information, accountancy training have positive effect to accounting information.

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