scholarly journals Perbandingan Kinerja Keuangan Koperasi Konvensional Dan Koperasi Syariah Di Kota Bandar Lampung

2018 ◽  
Vol 12 (1) ◽  
pp. 9
Author(s):  
Nurmala Nurmala ◽  
Damayanti Damayanti ◽  
Eksa Ridwansyah ◽  
Destia Pentiana
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Management Efficiency ◽  
Final Score ◽  
Medium Enterprises ◽  
Productive Assets ◽  
The City ◽  
Assets Management

There are 740 cooperatives registered in Bandar Lampung, but more than 50% are suspended. Of these, only a few are actively reporting their financial performance in the form of complete financial statements. Therefore the author assumes that it is important to analyze the comparison financial performance of conventional cooperative and of Islamic cooperatives in the city of Bandar Lampung. The overall financial performance of cooperatives is assessed based on the regulation of the State Minister for Cooperatives and Small and Medium Enterprises of  Republic of Indonesia Number: 14 / PER / M.KUKM / XII / 2009.  The assessment of cooperative health includes capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and cooperative identity. To assess the financial performance of sharia cooperatives is based on the regulations of the Minister of Cooperatives and Small and Medium Enterprises No. 35.3 / Per / M.KUKM / X / 2007. In addition to cooperative health assessments covering capital, quality of productive assets, management, efficiency, liquidity, independence and growth, and identity of cooperatives, there is an assessment of compliance with Islamic principles. The objects in this study are cooperatives that actively reported their finances to the cooperative service in 2015 and 2016. There are 24 conventional and sharia cooperative financial reports analyzed. Based on the analysis, the financial performance of conventional cooperatives gets a final score of 67.15 while the sharia cooperative gets the final score amounting to 74.13. The value indicates that conventional cooperatives and Islamic cooperatives are equally healthy.  Nevertheless, it can be said that the financial performance of Islamic cooperatives is better than that of conventional cooperatives. 

scholarly journals Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam

2019 ◽  
Vol 4 (1) ◽  
pp. 123
Author(s):  
Syahril Effendi ◽  
Baru Harahap
Keyword(s):  
Information Systems ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Business Development ◽  
City Government ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Medium Enterprises ◽  
The City

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha

2015 ◽  
Vol 2 (1) ◽  
pp. 75-93
Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti
Keyword(s):  
Human Resources ◽  
Small And Medium Enterprises ◽  
Poverty Rate ◽  
Cultural Centers ◽  
Central Java ◽  
Tourism Education ◽  
The Indian Ocean ◽  
Medium Enterprises ◽  
The City

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.

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 Workshop on Financial and Tax Reports for MSMEs in Tenjoayu

2021 ◽  
Vol 1 (1) ◽  
pp. 5-9
Author(s):  
Kurniasih Dwi Astuti ◽  
Dabella Yunia ◽  
Windu Mulyasari ◽  
Nana Nofianti ◽  
Galih Fajar Muttaqin
Keyword(s):  
Human Resources ◽  
Community Service ◽  
Basic Problem ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Financial Report ◽  
Field Practice ◽  
Medium Enterprises

This community service tries to identify, analyze and solve financial report problems for Micro, Small and Medium Enterprises in Tenjoayu Village, Serang Banten. As a village that is in its infancy, Sindangsari Village requires the intervention of academics to improve the quality of human resources in accordance with the existing potential. The basic problem for Micro, Small and Medium Enterprises in Tenjoayu Village is the low knowledge of financial reports and taxation of Micro, Small and Medium Enterprises in Tenjoayu Village. This community service is carried out using persuasive methods for Micro, Small and Medium Enterprises in Tenjoayu Village, lectures, and field practice. This activity aims to improve the quality of human resources in Micro.

scholarly journals Strategy In Support Of Micro, Small And Medium Agro-Based

2021 ◽  
Vol 2 (1) ◽  
pp. 398-420
Author(s):  
Fitra Ariansyah ◽  
Laode Asrul ◽  
Eymal, B. Demmallino
Keyword(s):  
Swot Analysis ◽  
Small And Medium Enterprises ◽  
Research Result ◽  
External Environment ◽  
Industrial Education ◽  
Planning Strategy ◽  
Competency Based ◽  
Medium Enterprises ◽  
The City

This study aims to identify and evaluate the factors including internal (strengths and weaknesses) and external scope (opportunities and threats) in determining the strategy of the Balai Diklat in support the growth of agro-based micro, small and medium enterprises in Makassar City, as well as to determine the Balai Diklat strategy with a deep SWOT analysis support the growth of small and medium agro-based enterprises in the City Area Makassar. Data collection techniques use observation, documentation, interview, with the analysis used is the SWOT analysis. Research result indicates that the factors comprising the internal environment with pay attention to the strengths and weaknesses and the external environment, namely opportunities and threats. Wherefrom the analysis of the internal and external environment hence the results of this study the Makassar Industrial Education and Training Center still has strength and great opportunities in overcoming weaknesses and threats. From the analysis of the results of strategy determination using SWOT analysis, including strategic planning, strategy determination, and decision-making stages regarding the strategy, the strategy carried out by BDI Makassar in encouraging the growth of agro-based micro, small and medium enterprises Develop competency-based training modules and curriculum, Implement monitoring and evaluating programs/activities, recruiting processing machine instructors, general graphic and functional design instructor, Organizing 3 in 1 training, competency-based industrial system training and business incubator, and Improve the quality of human resources by attending training, industrial apprenticeships and writing KTI.

scholarly journals Assessing the Influence of Accounting Outsourcing on Financial Performance of Small and Medium Enterprises in Thika Subcounty, Kenya

2018 ◽  
Vol 04 ◽  
pp. 148 ◽  
Author(s):  
Gideon M. Mwangi ◽  
Agness Mutiso ◽  
Daniel Mungai ◽  
◽  
◽  
...  
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Positive Association ◽  
Simple Random Sampling ◽  
Significant Positive Association ◽  
Explanatory Variables ◽  
Simple Regression Model ◽  
Medium Enterprises ◽  
The Relationship

Globally, small and medium sized enterprises (SMEs) have been found to significantly contribute to the gross domestic product (GDP) in developing nations as well as to employment. In Kenya, the SMEs have the potential of raising many citizens to the mainstream economy. Although the SMEs contribute toward economic development as well as to employment in Kenya, their financial performance is still wanting, which is evidenced by the high collapse rate of SMEs. This research project assessed the influence of accounting outsourcing (AO) on financial performance of SMEs. The study used a descriptive design, and the number of SMEs that formed the population of study was 8605 in Thika subcounty. The sample size was therefore 368 SMEs, which were sampled using stratified and simple random sampling. The study adopted a questionnaire to collect data, and the Cronbach alpha coefficient was employed for testing of reliability. Descriptive and inferential statistics were used in analyzing the collected data with the assistance of statistical packages of social science (SPSS) version 23. The relationship between influences of AO and its effect on financial performance of SMEs were established through a simple regression model. The results of this study showed a significant positive association between the explanatory variables and the financial performance of SMEs. The study concludes that influences of AO have significant influence on SMEs financial performance. The study recommended that managers and owners of SMEs should seek service from qualified accountants as this may increase the quality of financial records and may improve their SMEs financial performance.

PENERAPAN STANDAR AKUNTANSI ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DALAM MENYUSUN LAPORAN KEUANGAN

2018 ◽  
Vol 2 (01) ◽  
Author(s):  
Hetika Hetika ◽  
Nurul Mahmudah
Keyword(s):  
Economic Development ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Financial Reports ◽  
Sample Technique ◽  
Basic Concepts ◽  
Medium Enterprises ◽  
The City ◽  
Purposive Sample

Small and Medium Enterprises (SMEs) is a business that contributes in economic development in Indonesia, because the sector of SMEs is proven to absorb labor and increase in people’s income. The large potential of SMEs is expected to support economic development in Indonesia. SMEs are managed and developed properly will certainly realize a tough business sector. A robust SMEs sector must be supported with good administration. One of the problems faced by the perpetrators of SMEs is the administrative problems associated with the listing of finances in its business. This study aims to analyze whether the understanding and application of basic concepts of accounting can facilitate the perpetrators of SMEs in the City of Tegal to follow the financial statements in accordance with SAK EMKM. The sample of this research is UMKM in Tegal city taken by purposive sample technique. Methods of data collection in this study used the method of observation with questionnaires and direct interviews with respondents. This study uses descriptive analysis techniques to determine the application of accounting in panyusunan financial reports of SMEs in the city of Tegal. The results showed that the application of basic concepts of accounting through the basic equation of accounting can facilitate the perpetrators of SMEs in the City of Tegal to prepare financial statements in accordance with SAK EMKM.

scholarly journals Optimizing the Financial Performance of SMEs Based on Sharia Economy: Perspective of Economic Business Sustainability and Open Innovation

2022 ◽  
Vol 8 (1) ◽  
pp. 18
Author(s):  
Firman Menne ◽  
Batara Surya ◽  
Muhammad Yusuf ◽  
Seri Suriani ◽  
Muhlis Ruslan ◽  
...  
Keyword(s):  
Financial Performance ◽  
Human Resource ◽  
Small And Medium Enterprises ◽  
Business Sustainability ◽  
Human Resource Capacity ◽  
The Stability ◽  
Medium Enterprises ◽  
The City ◽  
Resource Capacity ◽  
Positive Effect

Optimal financial performance based on the use of sharia fintech followed by the stability of Small and Medium Enterprises (SMEs) will have an impact on economic growth. This study aims to analyze the financial performance of SMEs from a sharia economic perspective; analyzing the effect of using sharia fintech on the financial performance and sustainability of SMEs and strengthening human resource capacity, business diversification, business productivity, and product marketing to improve financial performance and business sustainability of SMEs. The study uses a quantitative survey approach. Data were obtained through questionnaires distributed to 350 respondents in 15 districts in the city of Makassar. The results of the study show that human resource capacity and business diversification affect the financial performance of SMEs by 41.8%. Sharia fintech, human resource capacity, business diversification, business productivity, and financial performance have a positive effect on SME business sustainability with a determination coefficient of 65.9%. This study recommends the management of SME businesses based on the use of sharia fintech in supporting the sustainability of SME businesses in Makassar, Indonesia.

scholarly journals ANALISIS KINERJA KEUANGAN USAHA KECIL DAN MENENGAH DI KOTA TASIKMALAYA

AdBispreneur ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 81
Author(s):  
Nenden Kostini ◽  
Ratna Meisa Dai
Keyword(s):  
Data Processing ◽  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Comparison Method ◽  
Liquid Condition ◽  
Net Margin ◽  
Medium Enterprises ◽  
Management Capabilities ◽  
The City

Classic problems that are often encountered in Small and Medium Enterprises are generally related to the lack of management capabilities in working capital management. These limitations cause difficulties in measuring the financial performance of Small and Medium Enterprises. Measurement of financial performance, generally uses complex financial indicators for large companies so that it is not suitable when applied to Small and Medium Enterprises. This study aims to determine the condition of the financial performance of Small and Medium Enterprises in the City of Tasikmalaya. Measurement of financial performance uses simple financial ratios, which consist of current ratio, debt ratio and net margin ratio. The population and sample in this study are Small and Medium Enterprises in the Creative Industry Sector in the City of Tasikmalaya with 48 Small and Medium Enterprises. In addition to in-depth interviews with Small and Medium Enterprises, documentation studies were also conducted to collect secondary data. Processing data using a comparative or comparison method. The results of data processing show that the financial position of most of the Small and Medium Enterprises in Tasikmalaya City is in a liquid condition because the position of current assets is still greater than the current debt, and the profitability is quite good. Permasalahan klasik yang sering ditemui pada Usaha Kecil Menengah, umumnya berkaitan dengan minimnya kemampuan manajemen dalam pengelolaan modal kerja. Keterbatasan tersebut menyebabkan kesulitan dalam pengukuran kinerja keuangan Usaha Kecil Menengah. Pengukuran kinerja keuangan, umumnya menggunakan indikator keuangan yang kompleks untuk perusahaan besar sehingga tidak sesuai bila diterapkan pada Usaha Kecil Menengah. Penelitian ini bertujuan untuk mengetahui kondisi kinerja keuangan Usaha Kecil Menengah di Kota Tasikmalaya. Pengukuran kinerja keuangan menggunakan rasio keuangan sederhana, yang terdiri dari current rasio, debt rasio dan net margin rasio. Metode penelitian dalam penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian deskriptif. Adapun yang menjadi populasi dan sampel dalam penelitian ini adalah Usaha Kecil Menengah pada Sektor Industri Kreatif di Kota Tasikmalaya sebanyak 48 Usaha Kecil dan Menengah. Selain wawancara mendalam dengan pelaku Usaha Kecil Menengah, dan Dinas KUKM Kota Tasikmalaya, studi dokumentasi juga dilakukan untuk mengumpulkan data sekunder. Pengolahan data menggunakan metode komparatif atau perbandingan. Hasil penelitian menunjukkan bahwa posisi keuangan sebagian besar Usaha Kecil Menengah di Kota Tasikmalaya berada dalam kondisi yang likuid karena posisi harta lancar masih lebih besar daripada utang lancarnya, serta profitabilitas yang cukup baik. Hal ini terlihat dari kondisi current rasio yang menunjukkan

scholarly journals Menguak Penilaian Tingkat Kesehatan Koperasi Wanita

2021 ◽  
Vol 4 (2) ◽  
pp. 199-220
Author(s):  
Riko Agus Pramono ◽  
Driana Leniwati
Keyword(s):  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Descriptive Research ◽  
Management Efficiency ◽  
Qualitative Descriptive ◽  
Productive Asset ◽  
Final Score ◽  
The Republic ◽  
Asset Quality ◽  
Medium Enterprises

The purpose of this study is to found see how healthy the Teratai Women Cooperative in Merjoyo Village, Purwoasri District, Kediri Regency. The aspects of capital, productive asset quality, management, efficiency, liquidity, independence and growth, as well as the cooperative's identity, are used to assess cooperatives, as per the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and medium enterprises of the Republic of Indonesia Number 6 of 2016. This sort of research combines qualitative descriptive research with secondary data gathered from management accountability reports presented at Annual Member Meetings, specifically the cooperative financial accounts for 2018-2020. The results of the analysis show that the Teratai Women's Cooperative's health level rating in 2018-2020 had an average final score of 56.18, indicating that the predicate is under supervision.

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