scholarly journals PENERAPAN INFORMASI AKUNTANSI PADA UMKM DI KECAMATAN SEKARBELA KOTA MATARAM

2018 ◽  
Vol 2 (2) ◽  
pp. 059-075
Author(s):  
Nailul Awalia ◽  
Ni Nyoman Yuliati ◽  
Agus Khazin Fauzi
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Survey Method ◽  
Records Management ◽  
Management Information ◽  
Average Analysis ◽  
Operational Information ◽  
Descriptive Approach ◽  
Medium Enterprises ◽  
Cost Report

This study aims to examine the understanding of SMEs actors on accounting information and to know empirically the application of information for small and medium enterprises (MSMEs) in Sekarbela Subdistrict. This research used descriptive approach by interview and survey method. Data collection was done by distributing questionnaires to respondents. The sample of this research is food business MSMEs in Sekarbela Sub district with total of 68 UMKM. However, from 68 MSME samples only 50 samples can be processed. The data is processed by using the frequency distribution then made the average analysis and proportion. The results showed that MSMEs in Sekarbela Subdistrict have applied accounting information although in a simple form. Accounting information most widely applied is the purchase record with the number of 27 respondents or 54% and cash records 28 respondents or 56%. Then MSMEs in Sekarbela Subdistrict have used accounting information, the most widely used is the type of goods sold based on profit or profit of each type of goods with the number of 28 respondents or 56%. Furthermore, MSME also need operational information record about the number of goods sold per day with the number of 31 respondents or 62% and types of goods sold per day with the number of 31 respondents or 62%, records management information that is the production cost report with the number of 32 respondents or 64% financial information is the amount of profit each day with the number 46 respondents or 92%

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.

scholarly journals PERBANDINGAN FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA UKM DI DESA DAN DI KOTA (STUDI KASUS USAHA UKM KABUPATEN REMBANG)

2019 ◽  
Vol 14 (1) ◽  
pp. 151-169
Author(s):  
Rikah Rikah
Keyword(s):  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Cluster Sampling ◽  
Firm Age ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Education Business

This research aims to examine the effect of owner education, business scale, company age and accounting training on the use of accounting information. This research use survey method by using sample of Small Medium Enterprises (UKM) which is in Rembang Regency, sampling in this research is using cluster sampling with obtained research sample counted 120 UKM. 60 UKM from district around Rembang city, and 60 UKM others from district far from Rembang city. The analysis in this study used multiple linear regression analysis. The result of hypothesis show that owner education have positive effect to accounting information, business scale have no significant effect to accounting information, firm age have positive effect to accounting information, accountancy training have positive effect to accounting information.

scholarly journals External Funding And The Development Of Small And Medium-Sized Businesses In The City Of Makassar (Indonesia): An Explanatory Quantitative Study

2020 ◽  
Vol 41 (49) ◽  
pp. 104-113
Author(s):  
Salmiyah THAHA ◽  
◽  
Chalid I. MUSA ◽  
Basril BADO ◽  
◽  
...  
Keyword(s):  
Data Collection ◽  
Quantitative Study ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Primary Data ◽  
Survey Method ◽  
External Funding ◽  
Medium Enterprises ◽  
The City ◽  
Small And Medium Business

Academics are interested in exploring small and medium business actors both from a macro perspective that examines external factors in developing small and medium business actors, as well as from a micro perspective on internal determinants that contribute to the performance for small and medium enterprises. The purpose of this study was to analyze the effect of entrepreneurial character on external funding and the development of small and medium business actors. This research is a quantitative study that explains the influence of exogenous variables on endogenous variables. Research location in the city of Makassar, South Sulawesi. The population in this study were 136 entrepreneurs who made loans to banks (State-owned enterprises) in the city of Makassar. The sampling of this study used the census sampling method (saturated sample). The data collection method uses a survey method with primary data collection in the form of a questionnaire. Data analysis techniques using structural equation modelling. The results showed that the entrepreneurial character variable had a significant effect on external funding and the development of small and medium business actors. Therefore, based on research findings, efforts to enhance the development of small and medium business actors in further research can develop further models.

scholarly journals IPTEKS PENGGUNAAN MODAL PADA USAHA KECIL DAN MENENGAH MENGGUNAKAN LAPORAN KEUANGAN AKUNTANSI

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Tesalonika Theresa Mutiara Lonto ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Market Share ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Accounting Information System ◽  
Advantages And Disadvantages ◽  
Medium Enterprises ◽  
Starting A Business

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure

Socially responsible supply chain management in small and medium enterprises in the GCC

2019 ◽  
Vol 16 (3) ◽  
pp. 369-386 ◽  
Author(s):  
Bader Al-Esmael ◽  
Faisal Talib ◽  
Mohd. Nishat Faisal ◽  
Fauzia Jabeen
Keyword(s):  
Supply Chain ◽  
Social Responsibility ◽  
Small And Medium Enterprises ◽  
Survey Method ◽  
Future Research ◽  
Socially Responsible ◽  
Gulf Region ◽  
Content Type ◽  
Gulf Countries ◽  
Medium Enterprises

Purpose The purpose of this study is to examine variables and their relationships that hinder socially responsible behaviours in the supply chain of small- and medium-sized enterprises (SMEs) in the Gulf Cooperation Council (GCC). countries. Design/methodology/approach The study uses the mixed-method approach that includes the survey method and soft mathematical modelling. Empirical data were collected from 130 SMEs and their suppliers based in Qatar and Oman. Furthermore, to understand the barriers and their interrelationships, interpretive structural modelling approach is applied. Findings The results of empirical study reveal lack of coherence among SMEs and their suppliers in prioritising social responsibility issues in their supply chain. The hierarchy-based model reveals that shortages of incentive, short-term objectives, the lack of cooperation and willingness among supply chain partners, constraints (financial, managerial and technological) and the pressure from customers were the independent barriers and have strong driving power. Research limitations/implications The findings of this study are expected to provide an insight to further improve and promote socially responsible supply chain in emerging economies in Gulf region. Future research could compare the socially responsible activities of SMEs from different Gulf countries and expand the understanding of the barriers that outline the responses of suppliers situated in different Gulf economies. Originality/value The results contribute to the field of supply chain sustainability as the first academic attempt to shed light on how SMEs in GCC are dealing with supply chain social responsibility issues and one of the few in the emerging economy perspective that probes the key role of barriers to improve the socially responsible behaviour of Gulf-based SMEs.

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