scholarly journals IPTEKS ESTIMASI BIAYA BAGI USAHA KECIL MENENGAH DALAM PERENCANAAN BIAYA

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Novi Swandari Budiarso
Keyword(s):  
Financial Reporting ◽  
Cost Estimation ◽  
Variable Cost ◽  
Fixed Cost ◽  
Government Programs ◽  
Small And Medium Enterprise ◽  
Management Technology ◽  
Cost Planning ◽  
Medium Enterprise ◽  
Managerial Problem

Small and medium enterprise has been growing fast in Manado City and has its own markets and also create its competitive advantage. Most of government programs are reflect the effort to support small and medium enterprise in term to increase the wealth of Indonesian people. Some of problems faced by small and medium enterprise are relate to managerial problem, such as administration and financial reporting. Moreover, limited of knowledge about management technology for the owners of small and medium enterprise plays the role in case to take decision on running business. High-low method is one of managerial tool to make cost estimation which help the owners to make decision such as cost planning.  Keywords : small and medium enterprise, fixed cost, variable cost, high-low method

scholarly journals IPTEKS ESTIMASI BIAYA BAGI USAHA KECIL MENENGAH DALAM PERENCANAAN BIAYA

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Novi Swandari Budiarso
Keyword(s):  
Financial Reporting ◽  
Cost Estimation ◽  
Variable Cost ◽  
Fixed Cost ◽  
Government Programs ◽  
Small And Medium Enterprise ◽  
Management Technology ◽  
Cost Planning ◽  
Medium Enterprise ◽  
Managerial Problem

Small and medium enterprise has been growing fast in Manado City and has its own markets and also create its competitive advantage. Most of government programs are reflect the effort to support small and medium enterprise in term to increase the wealth of Indonesian people. Some of problems faced by small and medium enterprise are relate to managerial problem, such as administration and financial reporting. Moreover, limited of knowledge about management technology for the owners of small and medium enterprise plays the role in case to take decision on running business. High-low method is one of managerial tool to make cost estimation which help the owners to make decision such as cost planning.  Keywords : small and medium enterprise, fixed cost, variable cost, high-low method

Do Chief Audit Executives Matter? Evidence from Turnover Events

2021 ◽  
Author(s):  
Gerald J. Lobo ◽  
Meng Lyu ◽  
Bing Wang ◽  
Joseph H. Zhang
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Stock Exchange ◽  
Internal Audit ◽  
Negative Association ◽  
Control Quality ◽  
Small And Medium Enterprise ◽  
Financial Expertise ◽  
Medium Enterprise ◽  
Internal Transfer

We investigate the chief audit executive’s (CAE) internal audit supervisory role by examining the change in internal audit monitoring effectiveness following the turnover of CAEs. Using a sample of firms listed on the small and medium enterprise board of China’s stock exchange, we find that CAE turnover is accompanied by a reduction in financial reporting/internal control quality and that the reduction is more pronounced for firms whose successor CAEs have lower financial expertise than their predecessors. Further analysis shows that the negative association with financial reporting/internal control quality is stronger when the turnover is for personal reasons than when it is for internal transfer of the CAE. These findings are robust to a battery of sensitivity checks, including placebo tests and matching diagnostics. Our results highlight the importance of the CAE for a firm’s internal audit functions.

EDITORIAL: Migration and competitiveness: Japan and the United States

2013 ◽  
Vol 10 (2) ◽  
pp. 115-124
Author(s):  
Philip L. Martin
Keyword(s):  
United States ◽  
The United States ◽  
Variable Cost ◽  
Fixed Cost ◽  
Special Issue ◽  
Science And Engineering ◽  
The Past ◽  
Past Half Century ◽  
Key Sectors ◽  
Past Half

Japan and the United States, the world’s largest economies for most of the past half century, have very different immigration policies. Japan is the G7 economy most closed to immigrants, while the United States is the large economy most open to immigrants. Both Japan and the United States are debating how immigrants are and can con-tribute to the competitiveness of their economies in the 21st centuries. The papers in this special issue review the employment of and impacts of immigrants in some of the key sectors of the Japanese and US economies, including agriculture, health care, science and engineering, and construction and manufacturing. For example, in Japanese agriculture migrant trainees are a fixed cost to farmers during the three years they are in Japan, while US farmers who hire mostly unauthorized migrants hire and lay off workers as needed, making labour a variable cost.

SOSIALISASI PENDAFTARAN NPWP BAGI PRIBADI DAN PEMILIK UMKM DI DESA KANGKUNG, KECAMATAN MRANGGEN KABUPATEN DEMAK

2020 ◽  
Vol 3 (2) ◽  
Author(s):  
Maya Aresteria ◽  
Apip Apip ◽  
Deddy Sulestiyono ◽  
Rosdayah Fairuz Hitsotsu
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Small And Medium Enterprise ◽  
Medium Enterprise ◽  
Training Activities ◽  
Medium Enterprises ◽  
Service Location ◽  
And Training

ABSTRACT -  Small and Medium Enterprise (SME) also known as UMKM is growing rapidly and has become one of many sectors to support the Indonesian Economy. The lack of ability to have NPWP has been a problem for UMKM and also people. The same problem also found at UMKM in Kangkung Village. The purpose of this community service is to train the entrepreneurs about preparing and register oneself to get a NPWP. This community service is consist of four steps which started by survey of service location then collecting data on village potentials and the role of the community , Preparation for the implementation of assistance and training and training activities. After participating in the training, the entrepreneurs become more understanding and can register NPWP. This community service is expected to be held continuously for the UMKM in Kangkung village Keywords: Small and Medium Enterprises, UMKM, NPWP

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