scholarly journals Comparative Analysis of Bookkeeping at Sole Proprietorship and Partnership Small and Medium Enterprises: Study on Culinary Sector in Greenville, Jakarta

2018 ◽  
Vol VI (VI) ◽  
Author(s):  
Fionna Griseldis Lisjanto
2021 ◽  
Vol 27 (4) ◽  
pp. 580-608

The importance of small and medium enterprises (SMEs) for the economy of our country is constantly growing. In 2018, they made up 99.8% of the enterprises in the country. They employ 75.7% of all employees in the economy and they provide 65.3% of the country‘s added value. The innovation activity of SMEs largely determines the overall innovative performance of our country, and therefore the pace of its development. It is increasingly realized that the stimulation of innovation in SMEs is an important mechanism for achieving competitiveness and economic success not only of individual enterprises but also of our country as a whole. Given this, the first purpose of this study is to perform a comparative analysis of the innovation activity of Bulgarian SMEs compared to the other EU countries and to determine the main areas of achievement and lag. The comparative analysis was performed on the basis of data from official national, European and world sources, as well as from published research results on this issue. The second purpose is to present the results of an empirical study of the innovation activity of a sample of Bulgarian SMEs, conducted by the authors. The survey covers 100 micro, small and medium-sized enterprises from different sectors of the processing industry and its purpose is to check, supplement and clarify secondary information studied for the first stage.


2020 ◽  
Vol 15 (20) ◽  
pp. 113-118
Author(s):  
Natia Kurdgelia

There are different attitudes towards small business definition. Basically, the laws of the countries are based on the criteria on the basis of which this or that enterprise belongs to the small business sector. However, in EU countries, small and medium enterprises are considered as small businesses and they are considered in one context. The concept of small and medium business combines number of employees, annual turnover and annual balance. The official definition of small and medium enterprises in Georgia is partially in line with EU standards. The concepts of small business and micro business are established only in terms of tax policy, while in institutional and quantitative or qualitative terms its definition is not officially definite.


2018 ◽  
Vol 14 (2) ◽  
pp. 171-181
Author(s):  
Amarul Amarul ◽  
Achmad Hatta

This study aims to analyze the business capital arisan model for small and medium entrepreneurs and the rate of development of small and medium enterprises in Pasar Unit II Kabupaten Tulang Bawang Lampung. The approach used in this study is to use a comparative approach, Ie research methodologies that attempt to quantify the data, and usually apply certain statistical analyzes. The process of collecting data by using questionnaires as a means of collecting data. Then tested the specific hypothesis to know either the relationship or influence significance. By comparative analysis or comparison, it is obtained the result of different test of business continuity before and after follow the arisan. This shows that arisan activities are very helpful as additional capital in the sustainability of their business. Penelitian ini bertujuan untuk menganalisis penerapan model arisan modal usaha bagi pengusaha kecil menegah dan laju perkembangan usaha kecil menengah di Pasar Unit II  Kabupaten Tulang Bawang Lampung. Pendekatan yang digunakan dalam penelitian ini adalah dengan menggunakan pendekatan komparatif, yaitu metodologi riset yang berupaya untuk mengkuantifikasi data, dan biasanya menerapkan analisis statistik tertentu. Proses pengumpulan data dengan menggunakan kuesioner sebagai alat pengumpul datanya.  Kemudian dilakukan pengujian hipotesis secara spesifik untuk mengetahui baik hubungan atau pengaruh signifikansinya. Dengan analisis komparatif atau perbandingan maka diperoleh hasil analisis uji beda keberlanjutan usaha sebelum dan sesudah mengikuti arisan terdapat perbedaan yang signifikan keberlanjutan usaha sebelum dan setelah mengikuti arisan. Ini menunjukkan bahwa kegiatan arisan sangat membantu sebagai tambahan modal dalam keberlanjutan usahanya.


2018 ◽  
Vol 1 (1) ◽  
pp. 31
Author(s):  
S M Rakibul Anwar ◽  
Riduanul Mustafa ◽  
Tanzina Tabassum Tanzo

Credit rating of small and medium enterprises is more difficult because most of the SMEs information is not organized like the large corporate organizations. Traditionally used methods for corporate evaluation are not suitable directly for SMEs. For this reason, a comparative analysis is needed to compare the existing methods proposed by the different financial bodies. The aim of this paper is to make a comparative analysis of weight distribution in financial and non-financial factors in SMEs rating for the selected countries and to compare the indicators of proposed SMEs rating methods by ADB, ASEAN & Bangladesh Bank. After completing a comparative analysis, this paper reveals that these three methods give nearly similar weights to financial aspects whereas Bangladesh Bank adds two financial issues in different dimensions named bank relationship risk and financial security risk. Although these three methods have a similar weight for financial and non-financial aspects, there are differences among the indictors of non-financial aspects.


2019 ◽  
Vol 7 (4) ◽  
pp. 1214-1217
Author(s):  
Magdalena Gębczyńska ◽  
Anna Kwiotkowska

Purpose: This study investigated the simultaneous impact of conditions on employee's job satisfaction in Polish small and medium-sized enterprises (SMEs). Methodology: This study used the survey technique to better understand the determinants of job satisfaction the fuzzy set Qualitative Comparative Analysis (fs/QCA) was preferred. Qualitative comparative analysis (QCA) is a widely used method in the field of political science and sociology. In recent years, the use of the fuzzy set Qualitative Comparative Analysis (fs/QCA) in business and management research has also increased. Result: The results of our empirical study contribute to research on job satisfaction by presenting several conditions that create constellations affecting employee job satisfaction in Polish SMEs. The results certify previous research on employee satisfaction, exploring the important factors such as: organizational identification, co-workers support, rewards, supervisor relationship and quality of work life. It is worth noting that our research contributes to different constellations lead to job satisfaction by investigating the effect of all of selected conditions simultaneously. Applications: This finding can be useful for small and medium enterprises to enhance employee job satisfaction, which in turn translates into the results of the entire organization. Novelty/Originality: In this research, the model of conditions affecting employee job satisfaction in polish SMEs, a qualitative comparative analysis is presented in a comprehensive and complete manner.


2019 ◽  
Vol 23 (6) ◽  
pp. 6-25 ◽  
Author(s):  
A. S. Myalo

The article examines the problem of the ICO (Initial Coin Offering, from English — “initial offer of coins, initial placement of coins”). The information source is the ICO rating data of the return on investment in blockchain startups. The methodological base of the research is a situational comparative analysis of the ICO, DAOICO, IEO and STO and systematization of information. The author analyzes three new ICO models. The first one includes elements of Decentralized Autonomous Organizations (DAO). Its aim is to minimize the difficulties and risks associated with the ICO. The second model (Initial Exchange Offering (IEO), from English — “primary exchange offer”) is designed to minimize risks, liquidity problems and a delay in listing tokens at the end of the token sale. The third model — the Security Token Offering (STO, from English — “offer of security token”) — was designed to support real assets and comply with the SEC requirements. These models are a new direction for small and medium enterprises and investors. The absence of any scientific work emphasizes the relevance and scientific novelty of the study. The article is a follow-up of the empirical work related to the success of the ICO, as well as the basis for its revision using the case study results.


2015 ◽  
Vol 10 (6) ◽  
pp. 259-264
Author(s):  
Прокопович ◽  
Galina Prokopovich

The article deals with the problems of antimonopoly policy and development of small and medium enterprises in conditions of protectionism in Russia. On the basis of comparative analysis of the industrial economies of the various countries and of government tools used for social and economic development, the problems are identified and the mechanisms of implementation of antimonopoly policy and development of small and medium enterprises in conditions of protectionism in Russia are suggested. The author proves the necessity of transformation of the Russian economy, the mainstay of which serves small and medium businesses in crisis.


2015 ◽  
Vol 12 (4) ◽  
pp. 493-505
Author(s):  
Andy Titus Okwu

The financial outcome of an enterprise is perceived to have some relationships with its operational environment. This study analysed the business environment as a correlate of financial performance of small and medium enterprises (SMEs), as to contribute to environment-enterprise policy mechanisms and regulatory framework, industry and management practices. Relevant definitional criteria and World Bank’s model were adopted to sample 228 SMEs from 456 via judgmental and convenience techniques. Multifactor business-environment questionnaire (MBEQ) was used to elicit responses from SMEs in a field survey. Enterprise type, activity, product line and financial performance were examined. Results showed dominance of sole proprietorship and services SMEs, multi-product lines, and highly positively correlated financial performance and business environment. Consequently, improved SME-friendly business environment was recommended.


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