scholarly journals EVALUASI PENGENDALIAN INTERNAL DALAM PENGELOLAAN SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA PELAKU UMKM DI KOTA BATAM

2018 ◽  
Vol 3 (1) ◽  
pp. 34
Author(s):  
Hardi Bahar ◽  
David Ginting
Keyword(s):  
Failure Rate ◽  
Internal Control ◽  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Probability Sampling ◽  
Information And Communication ◽  
Medium Enterprises ◽  
And Control ◽  
Sampling Approach

<p>UMKM merupakan Usaha Mikro, Kecil dan Menengah (UMKM) yang sangat berkontribusi bagi perekonomian Indonesia salah satunya terhadap produk domestik Bruto (PDB) yang semakin menggeliat dalam 5 tahun terakhir.Salah satu faktor ekonomi tingkat kegagalan entitas yang tinggi adalah kurangnya pengendalian internal. Dinas PMPKUKM, jumlah UMKM di Kota Batam sebanyak 1.007 UMKM yang terdiri 624 UMKM yang aktif dan 383 UMKM yang tidak aktif. Dalam hal ini UMKM yang tidak aktif tersebuttingkat kegagalannya yang dirasakan adanya kelemahan terjadi dalausahanya pada pengendalian internal terutama dalam penerimaan dan pengeluaran kas. Adapun tujuan dari penelitian iniuntuk melihat bagaimana evaluasi dan mengidentifikasi kelemahan <em>Internal control </em>dalam pengelolaan sistem penerimaan kas pada UMKM di Kota Batam.Sampel penelitianini diambil menggunakan pendekatan <em>probability sampling </em>dengan pendekatan <em>simple random sampling</em>. Sampel penelitian ini sebanyak 100 UMKM yang ada di Kota Batam.Pada pengolahan data dilakukan menggunakan Program Analisis Skala Guttman.Pengendalian internal dalam pengelolaan sistem penambahan dan pengurangan kaspada UMKM Kota Batam mengindikasikan bahwa elemen-elemen pada pengendalian internal yang dilakukan oleh para pemilik UMKM Cukup efektif akan tetapi ada beberapa aspek kelemahan yaitu1) Lingkungan Pengendalian yaitu Integritas dan nilai etika, Struktur Organisasi, Kebijakan 2) Penaksiran Resikodan 3) Informasi dan komunikasi.</p><p><em><span lang="EN-US">MSMEs are Micro, Small and Medium Enterprises (MSMEs) which contributes to the Indonesian economy one of them to Gross domestic product (GDP) is increasingly stretched in the last 5 years. One of the economic factors of high entity failure rate. Dinas PMPKUKM, the number of MSMEs in Batam City as many as 1.007 UMKM consisting of 624 active SMEs and 383 UMKM who are not active. In this case the UMKM that is not active is the failure rate felt by the halal happening dalausahanya on internal control in cash receipts and disbursements. The purpose of this study to see how the evaluation and control weaknesses in SMEs in the city of Batam. The sample of this research is taken using probability sampling approach with simple random sampling approach. The sample of this research is 100 MSMEs in Batam City. In the data processing is done by using Guttman Scale Analysis Program. Internal control in the management of the system and at the MSME cash of Batam City has elements in the internal control performed by the owners of MSME. Effectively there will be some aspects of weaknesses that are 1) Control Environment that is Integrity and Ethics, Organizational Structure, Policy 2) Risk Assessment and 3) Information and communication.</span></em></p>

E-Business Adoption Framework in the Hospitality Industry

2013 ◽  
pp. 225-243
Author(s):  
Kennedy O. Ondimu ◽  
Geoffrey M. Muketha ◽  
Collins O. Ondago
Keyword(s):  
Hospitality Industry ◽  
Small And Medium Enterprises ◽  
Graduate Degree ◽  
Firm Level ◽  
The Status ◽  
Kenyan Coast ◽  
Information And Communication ◽  
Internal Operations ◽  
Medium Enterprises ◽  
And Control

While the hospitality industry in the Kenyan Coast has adopted Information and Communication Technology (ICT), application of the same is limited to internal operations and control. The industry’s e-business adoption lags behind similar industries such as tours and travel. Earlier research in e-business adoption does not suggest intervention for improvement of Small and Medium Enterprises’ (SMEs) status and lacks focus on any specific industries. The aim of this chapter is to address this gap by analyzing the Kenya Association of Hotelkeepers & Caterers’ (KAHC) e-business readiness using a three-interrelated-level framework; namely, firm level, market and industry, and institutional and regulatory levels. This chapter presents results of an ongoing project that we are currently working on, related to one of the authors’ graduate degree research program that began in 2008. In this research, we adopt a survey approach that is supplemented by case studies of other countries’ implementations from literature. Findings show that the hospitality industry at the Kenyan coast is not ready for e-business adoption and we develop a framework to help facilitate readiness. The findings imply that as a competitive strategy, establishments which have been competitors need to become collaborators; and KAHC and its membership need to adopt e-business to not only remain competitive, but also to survive. The findings are beneficial to KAHC and the Kenyan government in evaluating the status of e-business readiness as well as adoption in similar industries. Other developing countries can also adopt the framework.

scholarly journals The Role Of Human Resources Competency On SMEs Performance In Timor – Leste

2021 ◽  
Vol 1 (11) ◽  
Author(s):  
Egidio Da Costa ◽  
Niu Xiong ying
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Business Owners ◽  
Measurement Scale ◽  
Timor Leste ◽  
Medium Enterprises

Small and medium enterprises (SMEs) play a large role in the economic development of each country. This can be seen from their contribution to the Gross Domestic Product (GDP). In addition, the existence of impact on the development of several countries, especially small and developing countries. This study was conducted with the aim of exploring the influence of skills, knowledge and abilities on the performance of SMEs with a quantitative approach. The population in this study was SMEs domiciled in Dili, Timor-Leste and the sampling Method was simple random sampling technique. The data collection was conducted by distributing questionnaires to 250 units of SMEs business owners and managers. The measurement scale Used was a Likert scale. The data were analyzed using SPSS version 23 with multiple regression analysis. The results of the F test (Simultaneous) analysis show that the skills (X1), knowledge (X2) and ability (X3) have positive and significant effects on SMEs’ performance (Y). While t test (Partial) results show skills is positive, but Do not significantly influence SMEs performance while knowledge and abilities show positive and significant effects on SMEs performance.

ACCESS TO MICROCREDIT DETERMINANTS AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM RETAILING ENTERPRISES IN WAJIR COUNTY, KENYA

2017 ◽  
Vol 2 (6) ◽  
pp. 103
Author(s):  
Nasteha Kanyare ◽  
Dr. John Mungai
Keyword(s):  
Financial Performance ◽  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Target Population ◽  
Primary Data ◽  
Eligibility Criterion ◽  
To Come ◽  
Medium Enterprises

Purpose:  The purpose of the study was to establish the effect of determinants of access to microcredit on financial performance of retailing SMEs in Wajir County, Kenya.Methodology: The study adopted a descriptive survey research design. The target population comprised of all the 5000 retailing small and medium enterprises in Wajir County where the units of analysis were the SME owners. The study used stratified random sampling and simple random sampling technique to come up with the sample. The target population was stratified into 6 strata (the 6 sub-counties in Wajir County). Further, random sampling was used to select 146 SMEs from each sub-county. The study used primary data which was largely quantitative and descriptive in nature. The questionnaires were self-administered with the help of two research assistants. The data analysis was undertaken using SPSS Version 20 where the statistics generated included descriptive statistics and inferential statistics.Results: The study findings revealed that savings, meeting the eligibility criterion, loan structuring and some socio economic characteristics positively and significantly affected the financial performance of SMEs in Wajir County.Unique contribution to theory, practice and policy: the study recommended that SMEs should take the initiative to increase the amount they saved so that they could increase their borrowing capacity. The study also recommended that SME owners needed to take the initiative of ensuring that they were all the time able to meet the necessary requirements needed for obtaining loans especially their documentation, business and repayment plans and aim at ensuring that they acquired the necessary collateral. It was further recommended that MFIs needed to ensure that the loan structure presented to SMEs were favorable. The study also recommended that it was necessary for SMEs to expand/grow their asset base so as to increase the ability to repay the loans. They also needed to expand their networks especially within the financial institutions circles so that they could increase the trust the MFIs had on them and for easy considerations for loans.

scholarly journals Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment

2021 ◽  
Vol 13 (12) ◽  
pp. 6691
Author(s):  
Václav Kupec ◽  
Přemysl Písař ◽  
Michal Lukáč ◽  
Gabriela Pajtinková Bartáková
Keyword(s):  
Internal Control ◽  
Small And Medium Enterprises ◽  
Internal Audit ◽  
Business Environment ◽  
Theory And Practice ◽  
Computer Assisted ◽  
Marketing Environment ◽  
International Environment ◽  
Medium Enterprises ◽  
And Control

There is a conceptual problem in the adequate application of internal audit and internal control in the real business of the marketing environment. Although both of these managerial tools are theoretically defined, they are practically interchangeable in business. This limits their application. It is therefore necessary to focus on both concepts and make the theory and practice more precise or remove any overlaps. The aim of this paper is therefore a theoretical and practical comparison of internal audit and internal control concepts in the marketing environment. To fulfil this purpose and verify the hypotheses, this paper uses computer assisted self interviewing. The research was conducted in Q1 2021 with a sample of 3052 small and medium enterprises from the international environment of the EU 27. The research conclusions show a strong correlation of the theoretical perception of the terms of internal audit and internal control. At the same time, they show a weak correlation with the audit and control tools used in practice. They also define audit as planned independent assurance (soft consultation) and control as operational managerial assurance (hard comparison). This defines and clarifies scientific theories for managerial practice, thus enhancing and increasing the efficiency of internal audits and internal control in the business environment.

scholarly journals Penilaian Pemanfaatan Teknologi E-Business pada Industri UMKM

2013 ◽  
Vol 4 (2) ◽  
pp. 1216
Author(s):  
Noerlina Noerlina ◽  
Siti Elda Hiererra
Keyword(s):  
Communication Technology ◽  
Technology Use ◽  
Small And Medium Enterprises ◽  
Adoption Process ◽  
Adoption Of Innovations ◽  
Business Application ◽  
Information And Communication ◽  
Medium Enterprises ◽  
And Control ◽  
Business Technology

Contribution of MSMEs (micro, small and medium enterprises) in the economy is significant enough. It indicates the importance of support for MSMEs to maintain and double the capacity their businesses. In conducting its business, 76% of respondents already use the Internet (e-business) but still not optimally because the average does not have a website as a forum for the promotion and selling activity. Total mean score of 4.2 in adoption of innovations indicates that it has been realized, done, evaluated and adopted as a whole. Therefore, it is necessary to perform an assessment on what extent of e-business application that has been done by reviewing the readiness of MSME industries and the aspects of the utilization of information and communication technology (ICT) by MSMEs particularly of those located in Jabodetabek. The purpose of this assessment is to get an overview, status and position of the support of implementation of e-business owned and how the adoption process of e-business application can run in Jabodetabek. With the assessment of e-business technology use, we expect the planning, implementation and control of programs as well as the implementation of e-business can be conducted more directedly and controlled.

scholarly journals Pengaruh pendidikan dan pengalaman bisnis terhadap orientasi kewirausahaan serta dampaknya terhadap orientasi pasar

2019 ◽  
Vol 15 (1) ◽  
pp. 17-29
Author(s):  
Salim Al Idrus ◽  
Abdussakir Abdussakir
Keyword(s):  
Market Orientation ◽  
Entrepreneurial Orientation ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Research Data ◽  
Business Experience ◽  
Medium Enterprises ◽  
Education Business

This study aims to reveal the influence of education on entrepreneurial orientation,  the influence of business experience on entrepreneurial orientation, the influence of education on market orientation, the influence of business experience on market orientation; and the influence of entrepreneurial orientation on market orientation. This study uses a quantitative approach with a sample of 168 Small and Medium Enterprises (SMEs) in East Java. Samples were taken using simple random sampling method, research data were taken through a questionnaire, and data analysis using SEM. The results of the study revealed that the higher the education and business experience, the higher the entrepreneurial orientation, the higher the education, business experience and entrepreneurial orientation, the higher the market orientation; and market orientation can be improved through improving education and business experience by paying attention to entrepreneurial orientation

scholarly journals Pengaruh E-Commerce dan Efektivitas Kerja Pengguna Terhadap Kinerja Perusahaan Pada Usaha Kecil dan Menengah di Denpasar

2018 ◽  
pp. 1880
Author(s):  
Ni Made Werin Sarastyarini ◽  
I Ketut Yadnyana
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Analytical Technique ◽  
Work Effectiveness ◽  
Medium Enterprises

The purpose of this study is to determine the effect of e-commerce and effectiveness of the user'swork on the company's performance on small and medium enterprises in Denpasar. The sampletaken is 88 of 766 SMEs using e-commerce in Denpasar. The sample in this research is determinedby probability sampling method with simple random sampling technique. Data collection was donethrough survey obtained by distributing questionnaires to the respondents. Respondents in thisstudy are business actors. Analytical technique used multiple linear regression with SPSS 22.0software. The results showed that the performance of companies in small and medium enterpriseswill increase if the business actors using e-commerce in running and developing business andimprovement on the effectiveness of e-commerce users will be followed also by improving theperformance of companies in small and medium enterprises thatuse e- commerce in Denpasar. Keywords: E-Commerce, User Work Effectiveness, Corporate Performance

scholarly journals Pengaruh Sumber Permodalan Dan Pembinaan Pembiayaan Terhadap Keuntungan Usaha Mikro, Kecil Dan Menengah Anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng

2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Random Sampling ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Multiple Linear Regression Analysis ◽  
Medium Enterprises

Abstrak. Modal adalah salah satu faktor produksi yang berperan penting untuk meningkatkan keuntungan. Pembinaan pembiayaan merupakan program untuk memantau perkembangan usaha mikro kecil dan menengah yang memperoleh modal pinjaman. Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, modal pinjaman dan pembinaan pembiayaan terhadap keuntungan usaha mikro kecil dan menengah (UMKM) anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng. Populasi dalam penelitian ini adalah UMKM anggota Koperasi Syariah Baitul Qiradh Baiturrahman yang menerima modal pinjaman dan pembinaan pembiayaan. Teknik pengambilan sampel dilakukan dengan metode simple random sampling. Besarnya sampel dalam penelitian ini adalah sebanyak 24 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa modal sendiri dan modal pinjaman berpengaruh nyata terhadap keuntungan UMKM, sebaliknya pembinaan pembiayaan tidak berpengaruh nyata terhadap keuntungan UMKM.The Influence Of Capital Resources And Financing Of Profits Micro, Small And Medium Of Islamic Cooperation Baitul Qiradh Baiturrahman Members Branch Ulee KarengAbstract. Capital is one of the factors of production which is essential to improve profits. Development of financing a program to monitor the development of micro, small and medium enterprises that obtain capital loan. This study aims to determine the influence of their own capital, loan capital and development funding to benefit micro, small and medium enterprises (MSMEs) Islamic Cooperative Baitul Qiradh Baiturrahman members Branch Ulee Kareng.  The population in this study is the MSMEs Islamic Cooperative Baitul Qiradh Baiturrahman members, who received loan capital and financing guidance. The sampling technique is done by simple random sampling method.  The sample size in this study is as much as 24 samples. The analytical method used in this research is multiple linear regression analysis. The results showed that equity and loan capital significantly affect profits of MSMEs, fostering financing otherwise not significantly affect profits of MSMEs.

scholarly journals THE ANTITHETICAL EFFECT OF CYBERCRIME ON SMALL MEDIUM ENTERPRISE SMES: PUBLIC ASSESSMENT

2021 ◽  
Vol 7 (7) ◽  
pp. 479-481
Author(s):  
Atianashie Miracle A ◽  
◽  
Elisha D'Archimedes Armah ◽  
Nasiru Mohammed ◽  
Sylvana Sackey-Sam ◽  
...  
Keyword(s):  
Random Sampling ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Target Population ◽  
Cross Sectional Study ◽  
Cross Sectional ◽  
Real Cost ◽  
Medium Scale ◽  
Equal Chance ◽  
Medium Enterprises

Notwithstanding the emergent indications and fears about the effect of cybercrime, only a few speculative studies have explored the topic to complement those published by consultancy firms, cybersecurity companies, and private institutions. The review of all these studies shows that there is no consensus on how to delineate and measure cybercrime or its effect on Small and Medium Scale Enterprises. Against this background, this research paper had four objectives namely to: determine the effect of Cybercrime on Small and Medium Scale Businesses; identify the real cost of Cybercrime to Ghana SMEs; identify the reasons for the increase of cybercrimes in Ghana SMEs and; identify the causes of cybercrime in Ghana SMEs. A cross-sectional study is used to assess the burden of cost or IT needs of a population and are particularly useful in informing the planning and allocation of IT resources. The study consists of forty-nine (49) participants. The target population is small and medium enterprises in Ghana. Simple random sampling was used to recruit and select the study respondents. As the name implies, simple random sampling means that, in this case, small and medium enterprises in Ghana will be chosen entirely by chance, and each of these enterprises in Ghana has an equal chance or probability of being selected. Furthermore, eight small and medium enterprises in Ghana were involved. And these SMEs include businesses that buy and sell, transportation companies, etc. The findings of the research confirmed the assumptions put forward since there were statistically significant variations in the proportion of people who participated in cybercrime activities based on their age and the size of the business in which they worked.

scholarly journals EFEKTIFITAS PENDAMPINGAN PENGAWAS MINUM OBAT TERHADAP KETAATAN MINUM OBAT KLIEN TUBERKULOSIS DI PUSKESMAS WOSI MANOKWARI 2017

Nursing Arts ◽  
2018 ◽  
Vol 11 (1) ◽  
pp. 71-85
Author(s):  
Oktoviandi Sawasemariay ◽  
Yayuk Nuryanti
Keyword(s):  
Medication Adherence ◽  
Random Sampling ◽  
Sampling Method ◽  
Simple Random Sampling ◽  
Drug Dose ◽  
Probability Sampling ◽  
Long Duration ◽  
Quasi Experimental ◽  
And Control ◽  
Sampling Probability

ABSTRAKLatarbelakang : TB merupakan penyakit yang disebabkan oleh Mycobacterium tuberkulosis, umumnya menyerang paru-paru danmembutuhkan waktu pengobatan minimal enambulan. Pencapaian kesembuhan klien TB membutuhkan ketaatan minum obat.Penelitian ini bertujuan untuk mengetahui Efektivitas Pendampingan Pengawas Minum Obat (PMO) Terhadap Ketaatan MinumObat Klien Tuberkulosis di Puskesmas Wosi Kabupaten Manokwari. Jenis penelitian quasi ekperimen dengan metodepengambilan sampel probability sampling secara simple random sampling. Sample 44 klien TB dibagi menjadi dua kelompok:intervensi dengan pendampingan PMO 22 responden dan kontrol 22 responden. Hasil penelitian sebagian besar karakteristikresponden berjenis kelamin perempuan (50%), usia 17-25 (27,2%), 26-35 (27,2%), pendidikan SMA-PT (50,0%), lamamenderita TB 4-6 (50,0%), klasifikasi TB baru (86,3%), waktu minum obat taat 20 responden (91,0%), jenis obat taat 22responden (100%), dosis obat 22 responden (100%), program 22 responden (100%). Hasil uji chi quere didapatkanpendampaingan PMO berpengaruh terhadap ketaatan minum obat berdasarkan waktu dengan nilai (p=0,000;<0,05), sedangkanjenis obat, dosis obat dan program tidak berpengaruh dengan nilai (p=0,312;>0,05). Penelitian ini merokomendasikan perlu dibentuknya PMO di setiap keluarga yang memiliki anggota keluarga dengan TB sehingga mencegah lalai dalam waktu minumobat yang mengindikasikan gagal minum obat.Kata kunci :Tuberkulosis, PMO, KetaatanDaftar Pustaka : 2007 - 2015ABSTRACTOktoviandi Sawasemariay, Yayuk NuryantiPoltekkes Kemenkes SorongBackground: TB is a disease caused by Mycobacterium tuberculosis, commonly affects the lungs and requires at least six weeksof treatment. Achieving TB clients' recovery requires medication adherence. This study aims to determine the effectiveness ofDrug Supervisory Supervision (PMO) Against Drug Obedience Drugs Tuberculosis Client in Puskesmas Wosi Manokwari. Typeof quasi experimental research with sampling probability sampling method by simple random sampling. Sample 44 TB clientswere divided into two groups: intervention with PMO assistance 22 respondents and control 22 respondents. The results of thestudy were mostly female (50%), age 17-25 (27.2%), 26-35 (27.2%), SMA-PT (50.0%), long duration of TB 4 -6 (50.0%), newtuberculosis classification (86.3%), medication time of 20 respondents (91.0%), medication type 22 respondents (100%), drugdose 22 respondents (100%) , program 22 respondents (100%). The result of chi quere test was found that PMO placement hadan effect on the medication adherence based on time with value (p = 0.000, <0,05), while drug type, drug dose and program didnot affect value (p = 0,312;> 0,05). This study recommends that it be necessary to form PMOs in every family that has familymembers with TB so as to prevent negligence in taking medication that indicates a failure to take medication.Keywords: Tuberculosis, PMO, ObedienceBibliography: 2007 – 2015

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