IMPLEMENTASI TIME DRIVEN ACTIVITY BASED COSTING (TDABC) PADA USAHA KECIL MENENGAH (UKM) TAPE HANDAYANI 82 BONDOWOSO

2015 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Deni Oktavia
Keyword(s):  
Qualitative Research ◽  
Time Management ◽  
Small And Medium Enterprises ◽  
Value Added ◽  
Added Value ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Object Of Study ◽  
Medium Enterprises ◽  
Idle Capacity

Firms need to assess the competitive advantage by determining the strategic advantages. TDABC is an instrument to achieve operational improvements in practice, reducing non value added activities and merge similar activities into one place. The objectives of this research is to calculate using the time driven activity based costing ( TDABC ) method on Tape Handayani 82 Small and Medium Enterprises ( SMEs ) in Bondowoso Regency. This study is a qualitative research. Design of qualitative methods is general, flexible, and thrives in the process of research. Researchers involve directly in order obtaining as much information. One focus of qualitative research is a phenomenon that can only be explained and cannot be measured, and the phenomenon observed by researchers in the field. Object of study is the Tape Handayani 82 SME that engaged in tape industry. Selections of the research object because tape is typical of the Bondowoso. Tape has relatively high market share, but in efficiency of time management, activities undertaken, not in accordance with time -driven activity-based costing concepts. Data collection methods used in this qualitative approach. This step is done by directly observe and conduct interviews with employer and owner who do day-to- day business activities especially financial. Recognition of cost of tape products show too low. As for the fuel smoked tape, tape, dodol and suwar suwir show the company recognize higher. Calculations with TDABC provide more accurate information related to the consumption cost. The result can be used to revise cost product. Added analysis of the activities does by identifying, preparing and evaluating activities description. The analysis identifies what activities are done, how many people who carry out these activities, the time and resources necessary to do the activity. TDABC analysis indicates that Tape 82 Handayani is not efficient yet. 70 % is still idle capacity so it is necessary to create added value activity. Idle capacity led to increased costs or consumes resources costs that are not necessary. Keywords: TDABC, activity, poduct cost, tape

scholarly journals PENENTUAN PENERAPAN PRODUKSI BERSIH TERBAIK DI UKM KUE SERABI “APEN JULIT GETTAS” KARANGANYAR-SUMENEP DAN ANALISIS NILAI TAMBAHNYA [Determination of the Best Application for Clean Production in the SME of Pancake "Apen Julit Gettas" Karanganyar-Sumenep and Its Value Added Analysis]

2019 ◽  
Vol 24 (1) ◽  
pp. 31
Author(s):  
Yuni Dwi Prastika ◽  
Millatul Ulya ◽  
Mohammad Fuad Fauzul Mu'tamar
Keyword(s):  
Animal Feed ◽  
Small And Medium Enterprises ◽  
Value Added ◽  
Organic Fertilizers ◽  
Added Value ◽  
Comparative Performance ◽  
Clean Production ◽  
Pulp Industry ◽  
A Value ◽  
Medium Enterprises

Small and Medium Enterprises (SME) such as the processing of pancakes "Apen Julit Gettas" in Sumenep Regency need to be studied in terms of implementing clean production, because the waste produced is quite large. There are 4 alternative businesses that can be applied for clean production, that are producing animal feed, nata de coco, briquettes, and organic fertilizers. The purpose of this study was to determine the best alternative that would be used for the application of clean production in SME "Apen Julit Gettas" and analyze the added value of the best alternative. The method used to determine the best alternative was the Comparative Performance Index (CPI) and the best alternative value-added analysis using the Hayami method. The best alternative to implementing clean production was processing coconut pulp into animal feed with a value of 285.55. After analyzing added value for coconut pulp industry, the net added value received by the company was Rp. 4,078.64.00/kg with a profit percentage of 53.17%.

scholarly journals Co-Created Values in Crowdfunding for Sustainable Development of Enterprises

2021 ◽  
Vol 13 (16) ◽  
pp. 8767
Author(s):  
Maria Kukurba ◽  
Aneta Ewa Waszkiewicz ◽  
Mariusz Salwin ◽  
Andrzej Kraslawski
Keyword(s):  
Small And Medium Enterprises ◽  
Economic Value ◽  
Value Added ◽  
Point Of View ◽  
Added Value ◽  
Value Analysis ◽  
Company Value ◽  
Theory Of Value ◽  
Medium Enterprises ◽  
The Impact

Crowdfunding (CF) is considered to be an innovative source of funding, and research into its effects on CF participants is being conducted from many different angles. In our article, we propose a qualitative analysis of CF’s impact on creating added value for small and medium enterprises (SMEs). This paper is a conceptual study based on the theory of value co-creation, the Norton–Kaplan value model, and the concept of economic value added (EVA) to identify the areas (perspectives) of business activity where crowdfunding may stimulate the growth of company value. Based on the map of co-relations in crowdfunding that we have created, we propose a new model of crowdfunding value analysis from the entrepreneur’s point of view. Our research demonstrates that crowdfunding not only presents an alternative financing option, but also affects all perspectives relevant to value creation. As compared to the existing literature, this analysis is the most comprehensive take on the importance of crowdfunding for increasing the value of small and medium enterprises to date, thus offering a material contribution to the fuller understanding of crowdfunding from the financial standpoint, as well as pointing to the importance of crowdfunding as a financing method influencing sustainable decision-making by small and medium enterprises (SMEs). The added value of the study is the proposed method of analysing the impact of CF on the value of enterprises by using the Norton–Kaplan model and EVA.

scholarly journals ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA” DI JEMBER

2020 ◽  
Vol 11 (1) ◽  
pp. 71
Author(s):  
Alwan Sri Kustono ◽  
Ardhya Yudistira Adi Nanggala
Keyword(s):  
Qualitative Research ◽  
Small Businesses ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Selling Price ◽  
Activity Based Costing ◽  
Business Units ◽  
Accounting Principles ◽  
Medium Enterprises ◽  
Small And Medium Business

<p><em>One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.</em></p><p><em>The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.</em></p>

scholarly journals FINANCIAL POLICY STRATEGY IN INCREASING ECONOMIC VALUE ADDED ON MSMES IN MEDAN CITY

2021 ◽  
Vol 1 (2) ◽  
pp. 399-416
Author(s):  
Sugiharto Sugiharto ◽  
Linda Tripure Maas ◽  
Isfenti Sadalia ◽  
Irada Sinta
Keyword(s):  
Initial Public Offering ◽  
Stock Exchange ◽  
Small And Medium Enterprises ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Creative Products ◽  
Medium Enterprises ◽  
North Sumatra

The global Covid-19 pandemic certainly has an impact on various sectors, especially in the economic sector and of course also has a significant impact on tourism, the trade sector, industry including Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Creative products have great potential to be able to deliver the city that has the industry into an advanced and independent creative economy city. The use of information technology for business resource management for creative products is still under-attentioned, which in turn has administrative, financial, process, and access to banking and financial institutions weaknesses. This study aims to formulate a strategy to increase added value for the MSME sector of North Sumatra Province, namely the Economic Value-Added method and implement efforts to cooperate with the Indonesia Stock Exchange through the mechanism of acceleration boards and Initial Public Offering (IPO) to obtain long-term financing facilities and introduce MSME business unit to the wider community into a medium-class public company. This scientific research also aims to provide recommendations for sustainable strategies for the MSME sector, especially in the province of North Sumatra in running a business amidst the Covid-19 pandemic. This type of research is qualitative research using a mix method by conducting interviews with the target population, namely 200 Micro, Small and Medium Enterprises spread in North Sumatra Province and formulating a model for increasing MSME productivity with the introduction of the acceleration board method and collaborating with the Indonesia Stock Exchange in the coaching process. In this study, a focus group discussion will be held by inviting local officials from related offices of North Sumatra province and academics to provide input in completing the strategy development model for increasing MSME productivity by focusing on the Economic value-added method. The outputs of this research are publications of reputable international journals, international proceedings, and reference books for ISBN certified research results with TKT level 3.

scholarly journals Women’s Economic Empowerment in Vietnam: Performance and Constraints of Female-Led Manufacturing SMEs

2021 ◽  
Vol 14 (6) ◽  
pp. 255
Author(s):  
MinhTam Bui ◽  
Trinh Q. Long
Keyword(s):  
Labor Productivity ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Value Added ◽  
Medium Size ◽  
Formal Sector ◽  
Firm Level ◽  
Average Value ◽  
Significant Difference ◽  
Medium Enterprises

This paper identifies whether there was a performance difference among micro, small and medium enterprises (MSMEs) led by men and by women in Vietnam during the period 2005–2013 and aims to provide explanations for the differences, if any, in various performance indicators. The paper adopts a quantitative approach using a firm-level panel dataset in the manufacturing sector in 10 provinces/cities in Vietnam in five waves from 2005 to 2013. Fixed effect models are estimated to examine the influence of firm variables and demographic, human capital characteristics of owners/managers on firms’ value added, labor productivity and employment creation. We found that men led MSMEs did not outperform those led by women on average. Although the average value added was lower for female-led firms in the informal sector, the opposite was true in the formal sector where women tend to lead medium-size firms with higher value added and labor productivity. The performance disparity was more envisaged across levels of formality and less clear from a gender perspective. Moreover, while firms owned by businessmen seemed to create more jobs, firms owned by women had a higher share of female employees. No significant difference in business constraints faced by women and by men was found.

Peran Lembaga Pemberdayaan Ekonomi Mustahik Baznas Dalam Meningkatkan Kesejahteraan Ekonomi Mustahik

2021 ◽  
Vol 4 (2) ◽  
pp. 477-494
Author(s):  
Ali Idrus ◽  
Ade Maman
Keyword(s):  
Quality Of Life ◽  
Qualitative Research ◽  
Data Collection ◽  
Small And Medium Enterprises ◽  
Business Development ◽  
Economic Welfare ◽  
Descriptive Data ◽  
Medium Enterprises

One of the solutions proposed by Badan Amil Zakat Nasional is to form Lembaga Pemberdayaan Ekonomi Mustahik which has the task of improving the quality of life of mustahik through its programs. So, the purpose of this study is to find out how the role of Lembaga Pemberdayaan Ekonomi Mustahik Badan Amil Zakat Nasional in improving the economic welfare of mustahik. This study uses qualitative research methods that produce descriptive data. Where this research is based on observations made by the author and then explained according to what the author observed in the field. The data collection that the researchers did was using the method of observation, documentary interviews, and other data. When the data has been collected, the researcher conducts an analysis and then draws conclusions from the analysis. The results of this study are Lembaga Pemberdayaan Ekonomi Mustahik BAZNAS plays a role in the development of micro, small and medium enterprises (MSMEs) and focuses on potential creative businesses, empowers by providing business development capital assistance, in accordance with the budget draft proposed by mustahik, and approved by LPEM BAZNAS. Keywords: The Role of LPEM BAZNAS, Mustahik's Economic Welfare

scholarly journals New tools and opportunities in growth and climate friendly greening for small and medium enterprises in the European Union

2015 ◽  
Vol 9 (4) ◽  
pp. 25-31
Author(s):  
Xénia Szanyi-Gyenes ◽  
György Mudri ◽  
Mária Bakosné Böröcz
Keyword(s):  
Economic Growth ◽  
Environmental Sustainability ◽  
Small And Medium Enterprises ◽  
Sustainable Growth ◽  
Added Value ◽  
Easy Access ◽  
The European Union ◽  
Access To Finance ◽  
Medium Enterprises ◽  
The Eu

The role of Small and Medium Enterprises (SMEs) is unquestionable in the European economies, while financial opportunities are still inadequate for them. The more than 20 million SMEs play a significant role in European economic growth, innovation and job creation. According to the latest EC Annual Report , SMEs are accounting for 99% of all non-financial enterprises, employing 88.8 million people and generating almost EUR 3.7 tn in added value for our economy. Despite the fact that there is plenty of EU funding available for these SMEs, for certain reasons these funds hardly reach them. But we have to see that the EU supports SMEs by various way, e.g. by grants, regulatory changes, financial instrument, direct funds. On the other hand, SMEs and decision makers realised that the environmental sustainability has to be attached to the economic growth, therefore more and more tools are available for these enterprises. Over the last few years, public institutions, the market, the financial community and non-governmental associations have explicitly demanded that firms improve their environmental performance. One of the greatest opportunities might lay in the Climate- and Energy Strategy till 2030 as 20% of the EU budget is allocated to climate-related actions, however the easy access to finance is still a key question. Does the EU recognise the actual difficulties? Is there a systemic reason behind the absorption problems? Is the EU creating a more businessfriendly environment for SMEs, facilitating access to finance, stimulates the green and sustainable growth and improving access to new markets? The paper analyses the current European situation of the SMEs and the effectiveness of some new tools, which are specially targeting SMEs. JEL classification: Q18

scholarly journals Comparative Analysis between the Integrating Company model and the Export Consortium in Mexico

2019 ◽  
pp. 10-20
Author(s):  
María Guadalupe Arredondo-Hidalgo ◽  
Eva Conraud-Koellner ◽  
María Clementina Alcocer-Luque ◽  
Fátima de la Purísima Moreno-Ávila
Keyword(s):  
Qualitative Research ◽  
International Business ◽  
Fair Trade ◽  
Small And Medium Enterprises ◽  
Extensive Review ◽  
Review Of The Literature ◽  
Grounded Theory Research ◽  
Fiscal Support ◽  
Medium Enterprises ◽  
Theory Research

Globalization has forced entrepreneurs of all types of companies to orient their steps of commercial leadership, to search for new forms of internationalization in order to be at the forefront of business transcendence. In Mexico, about 98% are small and medium-sized companies who seek to consolidate their exportable offer through different forms of international commercial collaboration. These figures involve substantive benefits such as: fair trade, specialization and the consolidation of the exportable supply. This research will address the figures of Integrative Company and the Export Consortium to make a comparison between both forms of international business cooperation. This qualitative research with a grounded theory research design had an extensive review of the literature that was carried out. It is concluded that although both figures have similar characteristics, the Integrating Company model offers more fiscal support to microenterprises, while the Export Consortium focuses on the work of small and medium enterprises.

scholarly journals Financial capital, constraints, partners, and performance: An empirical analysis of Indonesia SMEs

2021 ◽  
Vol 18 (2) ◽  
pp. 210
Author(s):  
I Wayan Widnyana ◽  
I Made Dauh Wijana ◽  
Almuntasir Almuntasir
Keyword(s):  
Financial Performance ◽  
Financial Constraints ◽  
Small And Medium Enterprises ◽  
Value Added ◽  
Financial Capital ◽  
Moderation Effect ◽  
And Performance ◽  
Medium Enterprises ◽  
The Relationship

Indonesia's small and medium enterprises (SMEs) are considered the backbone of the national economy. However, the fact that SMEs still contribute less to the national gross domestic product (GDP) in terms of value-added, need to be addressed. While previous studies mainly focused on financial (access) constraints as one of the major constraints faced by small enterprises which affect their growth and performances, this study aims to extend the relationship between capital and financial performance of Indonesia SMEs with the moderating effect of financial constraints and partners. This study is different from others as it uses a bigger panel dataset which is about 4.36 million SMEs in Indonesia and is the first to explore the role of financial partners comprehensively. Moreover, the panel regression model with geographic analysis unit uses as a data analysis method. The results of the study show that financial capital has a positive and significant effect on the financial performance of SMEs. Furthermore, while the moderation role of financial partners on the relationship between financial capital and financial performance of Indonesia SMEs was failed to prove, the negative moderation effect of financial constraints was able to prove in this study.

scholarly journals Factors behind trade credit financing of SMEs in Croatia

2020 ◽  
Vol 8 (1) ◽  
pp. 59-76
Author(s):  
Sandra Pepur ◽  
Dujam Kovač ◽  
Marijana Ćurak
Keyword(s):  
Trade Credit ◽  
Small And Medium Enterprises ◽  
Added Value ◽  
Knowledge Generation ◽  
External Financing ◽  
The European Union ◽  
East European ◽  
Funding Sources ◽  
Credit Financing ◽  
Medium Enterprises

Small and medium enterprises (SMEs) contribute to the national economy in terms of employment, added value, knowledge generation, and innovation. However, their potential and in the case of economic downturns even their survival is affected by the difficulties in their access to external financing under acceptable terms and adequate timing and amount. In the case of asymmetric information problems, which make SMEs more sensitive to financial market imperfections, trade credit can be a valuable source of financing. In the European Union, trade credit is among the most relevant external funding sources and it is among the most important alternatives to financial intermediaries’ financing. However, there are substantial differences between the countries with respect to availability and use of trade credit. Therefore, this research examines determining (company-specific and country-specific) factors behind the use of trade credit as a financing source in Croatia. The empirical analysis is based on the data for 1,225 SMEs operating in Croatia in the period from 2008 to 2017 and is done using the panel data methodology. The findings confirm that firms’ characteristics, as well as the characteristics of financial, macroeconomic and legal environment in which the firms operate, influence the use of trade credit in SMEs in Croatia. The paper contributes to relatively scarce empirical evidence on the determinants of trade credit use by SMEs in South-East European countries.

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