scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KABUPATEN KARAWANG

2021 ◽  
Vol 14 (2) ◽  
pp. 188-212
Author(s):  
Robby Johan
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Sampling Area ◽  
Collection Method ◽  
Level Of Education ◽  
Simultaneous Testing ◽  
Business Size ◽  
Main Factors ◽  
The Government ◽  
Medium Enterprises

One of the main factors that cause problems in the activities of micro, small and medium enterprises (MSMEs) in developing their businesses is the lack of ability to use accounting information. The purpose of this study was to determine the effect of recent education, length of effort, business size and accounting knowledge on the use of accounting information. This research is expected to provide benefits for SMEs, the government and subsequent researchers.The population in this study was the number of MSMEs in Karawang Regency. By using a data collection method using a sampling area of ​​100 SME owners with an error rate of 10%. Data is collected by distributing questionnaires to SME owners. Technical analysis uses multiple linear regression analysis.In a partial test the results of the study indicate that accounting knowledge influences the use of accounting information, while the level of education, length of business and scale of business do not affect the use of accounting information. In simultaneous testing the results of the study showed that the level of education, length of effort, scale of business and accounting knowledge together influenced the use of accounting information.

scholarly journals Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM

2021 ◽  
Vol 9 (1) ◽  
pp. 51-60
Author(s):  
Teguh Erawati ◽  
Lisna Setyaningrum
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Educational Background ◽  
Collection Method ◽  
Financial Reports ◽  
Level Of Education ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Positive Effect

Micro, Small and Medium Enterprises (MSMEs) face several obstacles so that in their business it is difficult to develop, one of which lies in financial management in their business activities so that in presenting financial reports, it creates a separate problem for MSMEs. The purpose of this study was to determine the effect of education level and educational background on the quality of MSME financial reports in Jetis District. The type of research used is quantitative with a descriptive approach. The population in this study were all MSMEs in Jetis District. The data collection method used a questionnaire with a total of 100 respondents. The results of this study provide an explanation that there is a significant positive effect on educational background on the quality of MSME financial reports. Whereas at the level of education is no significant effect on the quality of MSME financial reports.

scholarly journals Risk management practices and the purchase of insurance by SMES

2016 ◽  
Vol 6 (3) ◽  
pp. 100-104 ◽  
Author(s):  
Kudakwashe Chodokufa
Keyword(s):  
South Africa ◽  
Low Income ◽  
Management Practices ◽  
Small And Medium Enterprises ◽  
Risk Avoidance ◽  
Level Of Education ◽  
Recovery Plan ◽  
Nelson Mandela ◽  
Business Size ◽  
Medium Enterprises

The culture of risk aversion constrains the growth of the Small and Medium Enterprises (SME) sector among low-income entrepreneurs. They respond reactively to risk by using risk avoidance or by transferring the risk. The purpose of this study was to establish whether SMEs mitigate risk through the purchase of insurance. As well as to determine the influence of business size, level of education of the owner, Recovery Plan and the knowledge of insurance products on the purchase of insurance by the SME owner. A sample of 322 SMEs in the Nelson Mandela Metropolitan Area South Africa was selected and 203 questionnaires were returned. The results showed that SMEs do not to mitigate risk through the purchase of insurance. The size of the business, level of education, having a Recovery Plan and knowledge of insurance products had an influence on the purchasing of insurance by SME owners/managers for their business.

scholarly journals The use of budgets by small and medium enterprises in Cape Metropolis, South Africa

2016 ◽  
Vol 14 (1) ◽  
pp. 183-191 ◽  
Author(s):  
Caroline Chidinma Maduekwe ◽  
Peter Kamala
Keyword(s):  
Business Performance ◽  
Small And Medium Enterprises ◽  
Management Support ◽  
Top Management Support ◽  
Planning And Control ◽  
Qualified Personnel ◽  
Main Factors ◽  
The Government ◽  
Medium Enterprises ◽  
And Control

Failure to budget has been identified as one of the main causes of failure of Small and Medium Enterprises (SMEs). This study seeks to determine the extent to which SMEs in the Cape Metropolis use budgets. Specifically, the study aims to determine the types of budgets used, methods of budgeting employed, purpose for which budgets are used, perceived effectiveness of budgets used and factors that may inhibit SMEs from using budgets. Data were collected using a questionnaire and analyzed using both descriptive and inferential statistics. The findings of this study revealed that most of the SMEs sampled used budgets. The three most frequently used budgets were sales budgets, purchases budgets and cash budgets, while the most frequently used budgeting method was fixed budgeting. The findings also revealed that budgets were mostly used for monitoring, measuring business performance, future planning and control purposes. The findings further revealed that budgets were perceived to be effective but the lack of top management support and qualified personnel were the main factors that inhibit SMEs from using budgets. This study not only fills the gap in the literature on the use of budgets, but also provides invaluable insights on their use by SMEs. These insights could inform future endeavours of the Government when developing interventions meant to avert the high failure rates of these entities. The findings may also assist SMEs to gauge and review their own use of budgets with a view to optimising the benefits derived from these tools, as well as to overcome the factors that could inhibit them from using the budgets in the first place

scholarly journals FAKTOR-FAKTOR - FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM (Survei Perusahaan UMKM PDAM Tirta Sejiran Setason Kab. Bangka Barat)

MBIA ◽  
2019 ◽  
Vol 18 (3) ◽  
pp. 90-100
Author(s):  
Siti Nurhayati Nafsiah
Keyword(s):  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Educational Background ◽  
Coefficient Of Determination ◽  
Level Of Education ◽  
Simultaneous Test ◽  
Medium Enterprises

 Abstract In general, Micro, Small and Medium Enterprises, or commonly called MSMEs, are one of the economic activities carried out by the majority of citizens in Indonesia. One that is important for UMKM is the use of accounting information, in which researchers conduct surveys in the West Bangka PDAM TSS. The UMKM problem consists of a number of problems, especially in small businesses such as the error of goods sent, bureaucratic processes or slow payment in government, inappropriate prices, late arrival of goods, and competition that is not complex or unhealthy. Then it is proven that the use of accounting information for UMKM owners, especially in small businesses, is irrelevant or not timely, so that the PDAM has difficulty developing. The purpose of this research is to determine the effect of whether or not the last level of education, scale of business, length of business, educational background, and accounting knowledge of the use of accounting information at UMKM. The population in this study is that all owners and employees of UMKM are 55 permanent employees of UMKM. For the study sample because the population is less than 100 people, the sample is the same in a population of 55 permanent UMKM employees. The data collection used is using questionnaires to UMKM owners and employees. The data analyzed are validity, reliability, descriptive statistics, normality test, multicollinearity, heteroscedasticity, multiple linear regression analysis, coefficient of determination test, simultaneous test and partial test. The results showed that for the simultaneous test or jointly the five variables had a significant effect on the use of accounting information at UMKM. Whereas for partial or individual tests that the variables of the last level of education, scale of business, length of business, and educational background the results did not significantly influence the use of accounting information at UMKM, while for other variables namely accounting knowledge the results had a significant effect on the use of information accounting at UMKM.   Keywords: Micro, Small and Medium Enterprises (UMKM), Use of Accounting Information, Latest Education Level, Business Scale, Business Length, Educational Background, Accounting Knowledge.   Abstrak   Secara umum, Usaha Mikro Kecil dan Menengah atau biasa disebut dengan UMKM adalah salah satu aktivita ekonomi yang dilakukan mayoritas warga negara di Indonesia. Salah satu yang menjadi penting bagi UMKM yaitu penggunaan informasi akuntansi, dimana peneliti melakukan surveynya di PDAM TSS Bangka Barat. Dalam permasalahan UMKM terdiri dari beberapa permasalahan, terutama di usaha kecil seperti kesalahan barang yang dikirim, proses biroklasi atau pembayaran yang lambat di pemerintahan, harga yang tidak sesuai, barang yang terlambat datang, dan persaingan yang tidak kompotitif atau tiak sehat. Maka hal tersebut terbukti bahwa penggunaan informasi akuntansi pada pemilik UMKM terutama di usaha kecil tidaklah relevan atau tidak tepat waktu, sehingga pihak PDAM tersebut menjadi kesulitan untuk bisa berkembang. Tujuan dari  penelitia ini yaitu untuk mengetahui berpengaruh atau tidaknya jenjang pendidikan terakhir, skala usaha, lama usaha, latar belakang pendidikan, dan pengetahuan akuntansi terhadap penggunaan informasi akuntansi pada UMKM. Populasi dalam penelitian tersebut yaitu seluruh pemilik dan karyawan UMKM berjumlah 55 karyawan tetap UMKM. Untuk sampel penelitian dikarenakan populasinya kurang dari 100 orang, maka sampelnya sama di populasi sebanyak 55 karyawan tetap UMKM. Pengumpulan data yang digunakan yakni menggunakan penyebaran kuesioner kepada pemilik dan karyawan UMKM. Data-data yang dianalisis yaitu uji validitas, reliabilitas, statistik deskriptif, uji normalitas, multikoliniearitas, heteroskedastisitas, analisis regresi linear berganda, uji koefisien determinasi, uji simultan dan uji parsial. Hasil penelitian menunjukan bahwa untuk uji simultan atau secara bersama-sama  kelima variabel bersifat berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM. Sedangkan untuk uji parsial atau secara sendiri-sendiri bahwa variabel jenjang pendidikan terakhir, skala usaha, lama usaha, dan latar belakang pendidikan hasilnya tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM, sementara itu untuk variabel lainnya yaitu pengetahuan akuntansi hasilnya berpengaruh signifikan terhadap penggunaan informasi akuntansi pada UMKM.   Kata Kunci: Usaha Mikro, Kecil, dan Menengah (UMKM), Penggunaan Informasi Akuntansi, Jenjang Pendidikan Terakhir, Skala Usaha, Lama Usaha, Latar Belakang Pendidikan, Pengetahuan Akuntansi.    

scholarly journals Development of accounting information system (SIA-UMKM) with waterfall approach to standardize UMKM financial report based on SAK-ETAP

2017 ◽  
Author(s):  
Arasy Alimudin ◽  
Agus Dwi Sasono
Keyword(s):  
Information System ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
National Income ◽  
Market Demand ◽  
Limited Information ◽  
Accounting Information System ◽  
The Government ◽  
Accounting Software ◽  
Medium Enterprises

The development of small and medium enterprises (SMEs) attract more serious attention from various circleseither the government or the general public, the reason are because its role in increasing rate of employment,national income contribution (GDP) and because of its resilience to face obstacles. In general, SMEs themselvesface two main problems, which are financial and non-financial problems. Non-financial issues such as: 1) lackof knowledge in marketing, which caused by the limited information they can get, and also the limited capabilityof SME to provide market demand 2) the lack of resources to develop human resources, and lack ofunderstanding of finance and accounting. To solve the problem and speed up the process of growing anddeveloping, SMEs needed a tool that could bridge between their stakeholders. This tool must be simple and userfriendly one, that can make the Owner and employer of SMEs easy to use and help them to build their financialsystem. This study provides the development of information and communication technologic that create addedvalue in the form of Accounting Software for SMEs in accordance with SAK – ETAP named SIA-UMKM. Thispaper presents the Development of Accounting information system (SIA-UMKM) with waterfall approachmethods and using 5 tools of Unified Modelling Language (UML).

scholarly journals Factors affecting SMEs’ development in Vietnam

Accounting ◽  
2022 ◽  
Vol 8 (2) ◽  
pp. 161-160 ◽  
Author(s):  
Dang Thi Mai Huong ◽  
Vu Viet Ninh ◽  
Nguyen Dinh Hoan ◽  
Dinh Quang Toan ◽  
Nguyen Thi Hong Van ◽  
...  
Keyword(s):  
Economic Development ◽  
Development Strategy ◽  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Factors Affecting ◽  
Manufacturing Enterprises ◽  
Strategic Direction ◽  
Main Factors ◽  
The Government ◽  
Medium Enterprises

The enterprise's system, along with households and the government are the main factors in the production and consumption of the economy, which plays an extremely important role in the development of any country. Besides the large enterprises, which are often considered as the locomotives of the economy’s development, people are increasingly interested in a significant number of small and medium enterprises (SMEs) whose position and role has been confirmed through the actual economic development of many countries and economies. In Vietnam, the development of SMEs has been creating a driving force for economic growth and has become an important strategic direction in the country’s socio-economic development strategy. The article focuses on determining the factors affecting the development of small and medium-sized manufacturing enterprises in Vietnam. At the same time, the current paper evaluates factors affecting the development of these enterprises. The main factors expected to be focused on in the research include the level of production technology, government policies, raw materials, labor, management capacity, corporate social responsibility, green growth orientation, and global epidemics.

scholarly journals FACTORS THAT INFLUENCE SMES' PERCEPTIONS ABOUT THE IMPORTANCE OF PREPARING FINANCIAL STATEMENTS (CASE STUDY AT A BICYCLE SHOP IN SURAKARTA AND SUKOHARJO)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Rukmini Rukmini ◽  
LMS Kristiyanti ◽  
M Fachri Naufal Barokah
Keyword(s):  
Financial Reporting ◽  
Regression Coefficient ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Educational Background ◽  
Positive Influence ◽  
Financial Statement ◽  
Business Size ◽  
Medium Enterprises

Various problems that are still faced by Micro, Small and Medium Enterprises (MSMB) are in utilizing the use of financial statements. The inability to practice accounting is the main factor that causes problems and triggers MSMB failure in developing their business. This study aims to determine: (1) the effect of business size on MSMB perception on the importance of financial statement preparation, (2) the effect of time on MSMB perception on the importance of financial reporting, (3) the influence of educational background on MSMB's perception of the importance of preparing financial statements, (4) the effect of business size, length of business, educational background on MSMB's perception on the importance of preparing financial statements. The results of this study indicate that (1) there is no positive effect on the scale of the company on the use of accounting information. Evidenced by a regression coefficient of 0.222, the value of t is greater than t table 1.258, and the significance value is 0.210 (0.210> 0.05). (2) there is a positive influence of accounting knowledge on the use of accounting information. Evidenced by a regression coefficient of 0.188, the value of t is greater than t table 4.629, and significant value of 0.000 (0.000

scholarly journals THE INFLUENCE OF OWNER EDUCATION LEVELS, OWNER ACCOUNTING KNOWLEDGE, BUSINESS SCALE, AND BUSINESS AGE ON THE USE OF ACCOUNTING INFORMATION IN MSME’S IN WONOGIRI

2020 ◽  
Vol 4 (2) ◽  
pp. 228-236
Author(s):  
Icuk Rangga Bawono
Keyword(s):  
Data Collection ◽  
Significant Influence ◽  
Analytical Approach ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Survey Method ◽  
Level Of Education ◽  
Education Levels ◽  
Medium Enterprises

This research aims to determine The Influence of Owner Education Levels, Owner Accounting Knowledge, Business Scale, and Business Age on the Use of Accounting Information in MSMEs in Wonogiri Sub-district. The method of data collection conducted in this study is a survey method with a questionnaire. This research was conducted at Regional Wonogiri regency. The dependent  variable  of  this  study  is  owner  education  levels,  owner  accounting  knowledge, business scale, and business age. The sample in this study amounted to 45 samples and Research is quantitative which uses an analytical approach descriptive. The level of education has a significant influence on the use of accounting information, accounting knowledge has a significant influence on the use of accounting information, business scale does not have a significant influence on the use of accounting information, business age has a significant influence on the use of accounting information, accounting knowledge has the most influence  dominant  to  the  use  of  accounting  information  in  Micro,  Small  and  Medium Enterprises (MSMEs) in Wonogiri District.

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.

Pengaturan Waralaba Di Indonesia: Perspektif Hukum Bisnis

Liquidity ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 159-166
Author(s):  
Muchtar Riva’i
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Economic Community ◽  
The Law ◽  
The Government ◽  
Medium Enterprises ◽  
Article 5 ◽  
Laws And Regulations

The law arrangement of franchise law was first explicitly regulated by the Government Regulation No. 16 of 1997 which is then updated by Government Regulation No. 42 of 2007 to be created in an agreement that at least contains clauses as stipulated by Article 5 of the Government Regulation. However, franchise arrangements also associated with a variety of other laws and regulations applicable in Indonesia. This article is going to state that the importance of partnerships with small and medium enterprises as an effort to encourage the involvement of the wider economic community.

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