scholarly journals PENGEMBANGAN MODEL PELATIHAN AKUNTANSI DALAM UPAYA MENINGKATKAN KOMPETENSI KEUANGAN PADA UMKM WIRAUSAHAWAN MUDA

2018 ◽  
Vol 6 (1) ◽  
pp. 20
Author(s):  
Ita Rakhmawati
Keyword(s):  
Business Management ◽  
Financial Statements ◽  
Primary Data ◽  
Economic Potential ◽  
Training Design ◽  
Operating Income ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Depth Interviews ◽  
Young Entrepreneurs

Small medium enterprises is one of the perpetrators of the economic potential in Indonesia, both in terms of number and its contribution to the national economy. This event will be based on research by the large number of potential young entrepreneurs for small medium enterprises that develop among the students of business management Course Shari'a. However, the potential of encountering problems one is difficult because of the limited structure and capability still managing their finances. The purpose of this research is to know the financial competency mapping and owned by small medium enterprises run by young entrepreneur. Further based on the database used to compile the proper accounting training design. Primary data obtained from in-depth interviews, questionnaires and observation directly. Financial competence that is owned by young entrepreneurs for small medium enterprises can be seen from the source variable capitalization, turnover, business profits and the ability of the application of accounting in the form of presentation of the financial statements. The results showed that most small medium enterprises have difficulty in the sector as well as a good amount of capitalization capital structure. small medium enterprises operational views of the turnover and operating income showed a fairly progressive conditions for businessmen beginners. While the ability of drawing up financial statements still minimal, more that just make a simple cash flow report

scholarly journals Establishing an Autonomous Village through Bumdes (Village-Owned Enterprise) to Enhance Local Economic Activity

2021 ◽  
pp. 265-273
Author(s):  
Imam Mukhlis ◽  
Magistyo Purboyo Priambodo ◽  
Ahmad Fawaiq Suwanan ◽  
Isnawati Hidayah
Keyword(s):  
Rural Areas ◽  
Rural Economy ◽  
Economic Potential ◽  
Research Subjects ◽  
Key Informants ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Depth Interviews ◽  
Economic Capacity

Rural development has become major focus in Indonesia’s development plan. Especially in term of village development which aimed to build self-reliance, to increase socio-economic capacity, and to empower the community. One of the government’s missions is to develop rural areas by optimizing the economic potential of a village to increase its productivity and the diversity of existing businesses. Furthermore, to improve the availability of infrastructure and facilities, to support the rural economy institutions, to support the production effectivity and marketing strategy in order to improve the economic growth. This study aims to explore the role of BUMDES in Jongbiru Village, Kediri Regency, East Java Province, Indonesia in order to optimise the local economic potential. This study used a descriptive qualitative approach which conducted in Jongbiru Village, Gampengrejo, Kediri Regency. The data collection used in-depth interviews with key informants, documentation, and observations on the research subjects. The key informants included in this research such as the chief of village, BUMDES Manager, and business actors in Jongbiru Village. Moreover, this research used source triangulation to make sure all data collected is valid and reliable. The findings show that intervention is needed to create a BUMDES that plays more effective roles on supporting village development. Moreover, community participation (i.e.: small medium enterprises owner) is crucial to develop the welfare of local. Further, last but not least, measurable and feasible planning are needed to support a village to be resilient and autonomous.

scholarly journals An Exploratory Study of Entrepreneurship in Taiwan’s Small & Medium Enterprises – Case Studies of Six Manufacturing Companies

2014 ◽  
Vol 6 (2) ◽  
pp. 109-114
Author(s):  
Wen-Chia Tsai
Keyword(s):  
Manufacturing Companies ◽  
Contributing Factors ◽  
Individual Factor ◽  
Entrepreneurial Management ◽  
The Individual ◽  
Small Medium Enterprises ◽  
New Research ◽  
Medium Enterprises ◽  
Depth Interviews ◽  
Crucial Part

Entrepreneurship with organization setting has been conceptualized in a variety of ways. Studies in this area remain broad and appear relatively fragmented. From previous literature reviews, we found that little attention has been paid toward the entrepreneurial management model with the starting-up phases of Small & Medium Enterprises (SMEs) in Taiwan. In view of this, the purpose of this study is to fill this gap in the literature by proposing a research framework that integrates both entrepreneurship literature and Small & Medium Enterprises (SMEs) literature. To address this problem, a new research method based on integrating cases study and in-depth interviews methods are also proposed. According to the results, the individual factor was the central part among the four contributing factors (reproduction, imitation, valorization, and venture). With respect to the six dimensions of entrepreneurship (strategic orientation, commitment to opportunity, commitment to resources, control over resources, management frame, and compensation philosophy), the enterprises interviewed in this research all set forth their perspectives. As for the four kinds of entrepreneurial status, there were four entrepreneurial imitation companies and two entrepreneurial venture companies in this research. To conclude, several propositions were proposed, and the results released that the individual factor was the crucial part among the four contributing factors. Research also examined the main dimensions of entrepreneurship for analyzing the theoretical basis.

scholarly journals Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals Evaluating the Knowledge of Small and Medium Enteprises’ Managers in Presenting the Information on Financial Statements toward International Integration

2021 ◽  
Vol 3 (3) ◽  
pp. 689-699
Author(s):  
Phi Thi Diem Hong ◽  
Phan Le Trang ◽  
Nguyen Thi Hai Binh ◽  
Tran Nguyen Thi Yen
Keyword(s):  
Financial Statements ◽  
Business Environment ◽  
Assessment Model ◽  
International Integration ◽  
Business Decision ◽  
Main Research ◽  
Organizational Resource ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Strategic Perspective

In the context of international integration, managers’ knowledge plays an important role as a valuable organizational resource from a strategic perspective and a foundation for competitive advantage in business environment. The aim of this paper was to build assessment model and attest it in the case of Vietnam’s Small Medium Enterprises (SMEs) regarding manager’s knowledge in preparing the information on financial statements. By analyzing current relative standards (including international and national systems) and two basic assessment models (ASK by Bloom et al. (1956) and BKD by Shinseki (1999)), the study developed to identify the assessment criteria of the manager’s knowledge as one main research objective. The research data of 71 SMEs in the sample showed that: (i)The relationship between managers’ background and their understanding about information on their financial statements was a negative linkage; (ii) The number of managers using their financial statements to make a business decision was very low; and (iii) The most important criteria on the financial statement in their views were profits and revenues.

PELATIHAN DIGITAL BUSINESS BAGI CALON ENTREPRENEUR MUDA KOTA LHOKSEUMAWE DI MASA COVID-19

2021 ◽  
Vol 1 (1) ◽  
pp. 36
Author(s):  
Falahuddin Falahuddin ◽  
Fuadi Fuadi ◽  
Munandar Munandar ◽  
Devi Andriyani ◽  
Arliansyah Arliansyah
Keyword(s):  
Digital Technology ◽  
Positive Impact ◽  
Small And Medium Enterprises ◽  
Economic Potential ◽  
Business Rules ◽  
Business Plans ◽  
Doing Business ◽  
Points Of View ◽  
Medium Enterprises ◽  
Young Entrepreneurs

This service will provide an overview of entrepreneurship of small and medium enterprises using digital technology. From all points of view, be it motivation, business opportunities or ideas, as well as business rules according to sharia. During the current Covid-19 pandemic, it is very demanding for young people who already have business plans to adopt digital business tools more quickly to survive and develop in the new normal era. Therefore, prospective young entrepreneurs have great potential to be prepared to become excellent entrepreneurs, who will not only be economically independent, but will also develop regional economic potential which in turn will have a positive impact on the national economy. The purpose of this service is to overcome the problem of unemployment by the younger generation. The solutions we provide are in the form of training and providing motivation to develop and provide basic techniques for doing digital business, and do not forget to provide understanding to aspiring young entrepreneurs about doing business in an Islamic way as a form of development of the nation's.

scholarly journals Linkage Program Bank Syariah Dengan BMT: Tinjauan Kritis Bagi Pengembangan Sistem Keuangan Islam Yang Lebih Kaffah

2015 ◽  
Vol 2 (10) ◽  
pp. 850
Author(s):  
Denizar Abdurrahman Mi'raj ◽  
Muhammad Nafik HR
Keyword(s):  
Single Case ◽  
Secondary Data ◽  
Financial Statements ◽  
Qualitative Approach ◽  
Rate Of Return ◽  
Primary Data ◽  
Islamic Banks ◽  
Depth Interview ◽  
Linkage Program ◽  
Depth Interviews

This study aims to determine the BMT’s reason for not continuing linkage with Islamic Bank. Whereas linkage program is a good strategy to achieve a more inclusive financial system. This study used a qualitative approach and single-case studies as the strategy. Primary data collection using in-depth interview, while secondary data obtained from the annual financial statements of BMT. The expalanation building was used as the technique of analysis by explaining the results of in-depth interviews, in order to know what is BMT’s reason for this case.The results showed that the linkage program that used mudaraba contract which the rate of return should be variable on the income of BMT, but in fact is still based on the amount of financing. Linkage contract which is not in accordance with mudaraba system contract caused BMT did not continue linkage with Islamic banks.

scholarly journals Guidelines and criteria used by formal financial institutions to assess credit applications from small and medium enterprises in South Africa

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Francis T. Asah ◽  
Lynette Louw
Keyword(s):  
South Africa ◽  
Financial Institutions ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Annual Business ◽  
Fundamental Issue ◽  
Step Process ◽  
Background Checks ◽  
Medium Enterprises ◽  
Depth Interviews

Background: The involvement of formal financial institutions (FFIs) in financing small and medium enterprises (SMEs) is and always has been a fundamental issue of concern amongst policymakers and practitioners in developing countries such as South Africa, which experience very low or no economic growth.Aim: This study analysed the guidelines and criteria used by FFIs to assess credit applications from SMEs.Setting: This study investigated the guidelines and criteria instituted by the head office of FFIs when assessing and evaluating credit applications from SMEs in Johannesburg, South Africa.Methods: This study used an interpretivistic research paradigm to achieve the research objectives. Semi-structured in-depth interviews were used to collect data from participants and analysed using the Terre Blanche, Durrheim and Kelly five-step process of content analysis.Results: The findings revealed that assessing the amount of risk, scrutinising financial records, performing thorough background checks and requesting all relevant documentation constitute ways used by FFIs to measure the amount of risk associated with a particular credit application. Additionally, collateral, audited financial statements, annual business turnover, relationship with the bank and credit profile of the owners and/or business are the most important criteria used by FFIs when assessing credit applications.Conclusion: This study provides insights into the guidelines used by FFIs in assessing credit applications and the criteria used by FFIs when assessing and granting credit. This study revealed that some FFIs do not finance foreign-owned businesses as part of their institutional policy.

scholarly journals Household Financial Management of Micro, Small, Medium Enterprises [Manajemen Keuangan Rumah Tangga Usaha Mikro Kecil Menengah]

2019 ◽  
Vol 2 ◽  
pp. 219
Author(s):  
Riski Isminar Ardianti ◽  
Siti Nuraini
Keyword(s):  
Financial Management ◽  
Economic Life ◽  
Primary Data ◽  
Self Awareness ◽  
Group Discussions ◽  
Financial Decisions ◽  
Qualitative Descriptive ◽  
Tourist Village ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Financial management is not only needed in large businesses but starts from households, especially in MSME households. This study aims to determine self-awareness to conduct financial management in the household and the application of financial management in the families of MSME families in Taman Sari Village which is a tourist village, the community is a small trader/entrepreneur. This research is a qualitative descriptive study using in-depth interview techniques and focuses group discussions on 35 respondents from married women of various backgrounds and informal sector jobs, primary data to complement and strengthen the analysis of perceptions, opinions of home managers stairs. This study resulted in the majority of the community having the motivation and awareness to get a better economic life but not followed by planning and implementation in conducting good financial management in the household, around 22.9% of respondents who had made plans for future financial goals and has recorded all income, made financial decisions without thinking so much that many have loans, about 25.7% of respondents discuss financial problems with their husbands. The contribution of this research is an input for policymakers and further research to conduct more in-depth research related to financial management in MSME households.

scholarly journals Organizational Culture in Management Small Medium Enterprises on Pandemic Period

2021 ◽  
Vol 317 ◽  
pp. 05003
Author(s):  
Bintang Andini ◽  
Bagas Wicaksono
Keyword(s):  
Organizational Culture ◽  
Work Environment ◽  
Business Management ◽  
Depth Interview ◽  
Delivery Services ◽  
Positive Work Environment ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Positive Work

Many small-medium enterprises are to be close in the pandemic period. On the other hand, some SMEs still survive by making innovations in their business. Organizational culture is an essential thing in managing SMEs in Semarang City. Organizational culture in SMEs composes ethic organization and does with an example; makes code ethics and policy about ethics; has positive work environment; response fraud report constantly; does training about fraud care, and checks employee background. This study aims to answer the question of the role of organizational culture in management SMEs in Semarang City during the pandemic period. This study applies qualitative research with an in-depth interview with the owner of SMEs in Semarang City. SMEs do new culture organizational in their business management by switching from offline sales to the online sale, applying healthy protocol on offline sales, and using delivery services for goods or transfer money to avoid meeting directly with customers in the pandemic period.

scholarly journals ANALISIS KINERJA KEUANGAN UNIT SIMPAN PINJAM PADA KOPERASI SERBA USAHA UPKD ARAU BINTANG JAYA KECAMATAN SUKARAJA KABUPATEN SELUMA

2019 ◽  
Vol 2 (2) ◽  
pp. 110
Author(s):  
Misparleni Misparleni ◽  
Neri Susanti ◽  
Rinto Noviantoro
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Average Score ◽  
Savings And Loans ◽  
Business Results ◽  
Savings And Loan ◽  
The Republic ◽  
Small Medium Enterprises ◽  
Medium Enterprises

The objective of this research is to determine the financial performance of the savings and loan unit at Koperasi Serba Usaha UPKD Arau Bintang Jaya in Sukaraja Sub-District OF Seluma Regency The analytical method use was can analysis of financial performance from financial statements, namely the balance sheet and PHU( Calculation of Business Result). balance sheet and PHU (Calculation of Business Results). Using savings and loans assessment analysis based on the Deputy for Supervision of the cooperatives and small medium enterprises of the Republic of Indonesia Number 06 / Per / Dep.6 / IV / 2016 in 2015-2017. The average score of the financial performance evaluation of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2015 was 68.10 with a fairly healthy assesment. Koperasi Serba Usaha UPKD Arau Bintang Jaya  in 2016 was 66.35 with a fairly healthy rating. The average score of Koperasi Serba Usaha UPKD Arau Bintang Jaya in 2017 was 66.60 with a fairly healthy assessment.

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