scholarly journals Relationship between Management Accounting and Business Efficiency - the Intermediate Role of Management Efficiency: A Case Study of Small and Medium Enterprises in the Mekong Delta, Vietnam

2021 ◽  
pp. 163-174
Author(s):  
Ho Dinh Phi ◽  
Ngoc Nguyen Bich ◽  
Tung Tran Van ◽  
Minh Bui Quang
Keyword(s):  
Structural Equation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Management Accounting ◽  
Market Competition ◽  
Mekong Delta ◽  
Equation Modeling ◽  
Factors Affecting ◽  
Management Efficiency ◽  
Business Efficiency

Management accounting is a reliable source of information in business activities. However, up to now, there have not been many complete and systematic studies on the factors affecting and the interaction between the implementation of management accounting and the business performance of enterprises. This is a challenging issue for policymakers and business managers. This study, using data from a survey of 370 SMEs in the Mekong Delta, applied the Partial Least Squares-Structural Equation Modeling in the analysis. The research results show that there is a positive linear relationship between management accounting and business efficiency of enterprises through the intermediate factors of management efficiency. Factors affecting the implementation of management accounting include enterprise size, market competition, business owner awareness, and professional qualification of the accounting team.

Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

2016 ◽  
pp. 54-73 ◽  
Author(s):  
Anh Doan Ngoc Phi
Keyword(s):  
Significant Influence ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Management Accounting ◽  
Transitional Economy ◽  
Equation Modeling ◽  
Enterprise Performance ◽  
Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

scholarly journals The role of relationship quality and loyalty between rice farmers and food companies in supply chain

2021 ◽  
Vol 9 (4) ◽  
pp. 851-856 ◽  
Author(s):  
Quoc Nghi Nguyen ◽  
Van Nam Mai
Keyword(s):  
Supply Chain ◽  
Relationship Quality ◽  
Structural Equation ◽  
Mekong Delta ◽  
Equation Modeling ◽  
Factors Affecting ◽  
Rice Farmers ◽  
Perceived Benefit ◽  
Impacting Factors

Relationship quality plays a key role in maintaining the connection among parties in a supply chain. Relationship quality promotes loyalty of the supply chain’s factors. This study applies structural equation modeling (SEM) to point out factors affecting the relationship quality and loyalty between farmers and food companies in the rice supply chain. The research data were collected by stratified sampling with a sample size of 232 farmers associating with food companies in the rice supply chain in the Mekong Delta. The four impacting factors that the study has found out include trust, perceived benefit, support policy, and payment terms. Most importantly, the study has demonstrated that relationship quality has a positive correlation with loyalty among parties in the regional rice supply chain.

scholarly journals Factors Affecting Employee Performance in Family Entertainment Industry: The Mediating Role of Motivation

2021 ◽  
pp. 118-124
Author(s):  
Amsal Manatap Hamaloan ◽  
◽  
K. Dianta A. Sebayang ◽  
Corry Yohana ◽  
◽  
...  
Keyword(s):  
Structural Equation ◽  
Employee Performance ◽  
Market Competition ◽  
Positive Association ◽  
Mediating Effect ◽  
Equation Modeling ◽  
Significant Positive Association ◽  
Factors Affecting ◽  
Mediating Role

Companies that organize family entertainment activities caught the attention of researchers during the COVID-19 pandemic, as family entertainment became one of the main ways to relieve stress and dispel boredom during quarantine. Employees are a key asset for these companies, which ensures their market competition, and therefore the demand for entertainment services depends on the productivity and quality of their work to some extent. The purpose of this study is to determine the mediating effects of motivation in the relationship between discipline, competence, and employee performance. The number of samples used is 142 respondents from family entertainment employees in Jakarta, Indonesia. Data collection was carried out by distributing questionnaires using a 5-point Likert scale. The data of the survey were analyzed and interpreted with Partial Least Squares-Structural Equation Modeling (PLS-SEM). This study finds non-significant positive associations between discipline and employee performance but a significant positive association between discipline and motivation. The result indicates that competence has a direct effect on motivation and employee performance. Meanwhile, motivation (as a mediator variable) has a partial and full mediating effect, in which discipline and competence are independent variables, and employee performance is a dependent variable. Findings from this study can be used to address productivity problems in family entertainment companies. It was revealed that companies can grow and develop through discipline and competence, which lead to increased employee performance.

scholarly journals Does Facebook Commerce Enhance SMEs Performance? A Structural Equation Analysis of Omani SMEs

SAGE Open ◽  
2020 ◽  
Vol 10 (1) ◽  
pp. 215824401990018 ◽  
Author(s):  
Mansour Naser Alraja ◽  
Sarfraz Fayaz Khan ◽  
Basel Khashab ◽  
Raghad Aldaas
Keyword(s):  
Organizational Performance ◽  
Structural Equation ◽  
Quantitative Research ◽  
Small And Medium Enterprises ◽  
Ease Of Use ◽  
Brand Awareness ◽  
Equation Modeling ◽  
Research Approach ◽  
Factors Affecting ◽  
Performance Dimensions

This research aims to identify the factors affecting the adoption of Facebook commerce, in specific the adopted Facebook advertisements for both small and medium enterprises (SMEs) and how this contributes to enhancing such SMEs’ organizational performances. Specifically, ease of use, demographic targeting, interaction, and brand awareness are regarded as the key factors that can influence Facebook’s advertisements adoption. However, three organizational performance dimensions (efficiency, flexibility, and responsiveness) are considered to be the most significant areas of focus in this research. In this study, both the quantitative research approach and the descriptive research design were employed. Data were collected from different SMEs in Muscat and Dhofar in Oman, and the total valid questionnaires suitable for analysis reached 342. The participants were primarily from those who publicize their services through Facebook. Many statistical techniques including exploratory, confirmatory, and structural equation modeling have been adopted in this study; meanwhile, the quantitative data were analyzed using SPSS 25 and AMOS 25 softwares. The findings of this study suggested that the ease of use, demographic targeting, interaction, and brand awareness interpreted 20% of the variance in the Facebook advertisements as the dependent variable. However, Facebook advertisements as an independent variable were found to have a statistically significant effect on the SMEs’ performance dimensions (efficiency, flexibility, and responsiveness) with standard regressions of 0.66, 0.51, and 0.74, respectively, thereby explaining 44% of the variance in the efficiency, 26% of the variance in the flexibility, and 55% of the variance in the responsiveness. Regarding the researchers’ knowledge, this research stands out as the first research to highlight SMEs that measure statistically the relationship between the organizational performance dimensions and Facebook advertising as key social media tools within a unique context—such as Oman as an example of developing countries.

scholarly journals Pengaruh Keluarga dan Lingkungan Ekonomi Terhadap Kinerja Usaha Tahu di Kabupaten Bogor

2017 ◽  
Vol 4 (1) ◽  
pp. 17
Author(s):  
Febrina Mahliza ◽  
Wahyu Budi Priatna ◽  
Burhanuddin Burhanuddin
Keyword(s):  
Structural Equation ◽  
Business Performance ◽  
Sampling Method ◽  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Economic Environment ◽  
Equation Modeling ◽  
Performance Culture ◽  
The Family ◽  
Medium Enterprises

Micro, small and medium enterprises (MSMEs) has an important role in the national economy. Many MSMEs in Indonesia are family businesses, one of them is “tofu” production in Bogor. Although these businesses are constrained by the prices of raw materials, most of them can survive. The purpose of this study were (1) to analyze the characteristics of the “tofu” business (2) analyze the influence of the family and the economic environment on the performance of the “tofu” business. 114 respondents are collected using purposive sampling method. Data are analyzed using the approach of Structural Equation Modeling (SEM). This study shows that based on the revenue, “tofu” businesses are micro, small and medium enterprises. The results also suggest that the culture and economic environment significantly affect the business performance. Culture can improve business performance, while the economic environment can decrease the business performance.

scholarly journals The improvement of collaborative networks to increase small and medium enterprises (SMEs) performance

2021 ◽  
Vol 16 (1) ◽  
pp. 213-229
Author(s):  
Mulyana Mulyana ◽  
Wasitowati Wasitowati
Keyword(s):  
Competitive Advantage ◽  
Structural Equation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Collaborative Networks ◽  
Equation Modeling ◽  
Competitive Advantages ◽  
Central Java ◽  
Medium Enterprises ◽  
The Relationship

This study aims to examine the effect of collaborative networks on business performance. This study tries to find a collaborative network format that can improve business performance. The respondents in this study were 295 owners of the fashion sector SMEs in Central Java, Indonesia. Data analysis used the Structural Equation Modeling (SEM) approach. The results showed that collaborative networks (CN) significantly influence innovation capability (IC), competitive advantage (CA), and business performance (BP). Furthermore, the capability of innovation and competitive advantage also significantly influence business performance. Innovation capabilities and competitive advantages can mediate the relationship between collaborative networks and business performance.

scholarly journals An investigation of factors affecting SMEs performance: an Indonesian case

2019 ◽  
Vol 2 (1) ◽  
pp. 52
Author(s):  
Cahya Mukti Dwi Kurnia ◽  
Edy Raharja ◽  
Yohanes Sugiarto
Keyword(s):  
Structural Equation Modeling ◽  
Competitive Advantage ◽  
Entrepreneurial Orientation ◽  
Structural Equation ◽  
Business Performance ◽  
External Environment ◽  
Equation Modeling ◽  
Factors Affecting ◽  
Central Java ◽  
Positive Effect

The objectives of this paper is to investigate factors that affecting SMEs performance. Particularly, our study examined the effect of entrepreneurial orientation, adaptability to external environment, and competitive advantage to SMEs performance. We also test the effect of entrepreneurial orientation and adaptability to external environment on SMEs competitive advantage. Results of structural equation modeling on 100 SMEs in Semarang, Central Java, Indonesia, suggested that entrepreneurial orientation and competitive advantage has a positive effect on SMEs business performance. However, our prediction that adaptability to external environment positively affect SMEs performance was not supported. Furthermore, our study also found that entrepreneurial orientation and adaptability to external environment positively affect SMEs competitive advantage. 

scholarly journals PEMASARAN TRADISIONAL DAN PEMASARAN KEWIRAUSAHAAN: PENGARUHNYA TERHADAP KINERJA USAHA KECIL ETNIS JAWA DAN MADURA

2012 ◽  
Vol 11 (1) ◽  
Author(s):  
Ernani Hadiyati ◽  
Enlik Kresnaini
Keyword(s):  
Small Businesses ◽  
Structural Equation ◽  
Business Performance ◽  
Market Competition ◽  
Descriptive Statistics ◽  
Equation Modeling ◽  
Entrepreneurial Marketing ◽  
Entrepreneurial Spirit ◽  
Traditional Marketing ◽  
The Government

The role of SMEs in the national economy has involved the government, it is appropriate in the Program of the National Medium Term Development Plan 2004-2009. One small problem is the marketing and generally focused on three things: (1) product market competition, (2) access to market information, and (3) support the institutional business. To overcome the problems of marketing, human resource needs in conducting marketing activities to have a high entrepreneurial spirit. The study population is small businesses: industrial clothing, embroidery, batik, shoes, sandals, handbags, and luggage, furniture, ceramics and printing. The number of samples in this study is set at: 100 respondents including Javanese and Madurese 50% Ethnic 50%. Data analysis techniques used are grouped into two categories, namely descriptive statistics and structural equation model (Structural Equation Modeling). Descriptive statistics were used to analyze data in ways that explain or describe the data have been collected and are not intended to create a generally accepted conclusions or generalizations. The results showed that: Traditional Marketing significantly influence with entrepreneurship. Traditional marketing significant effects on business performance. Entrepreneurship significantly effects on entrepreneurial marketing. Entrepreneurship significant effect on business performance. Marketing Entrepreneurship significant effect on business performance. There are differences between ethnic entrepreneurs and ethnic Javanese Madura, when viewed in terms of entrepreneurship, entrepreneurial marketing and business performance. However, if viewed in terms of traditional marketing, there is no difference between ethnic Madurese and Javanese businessmen.

scholarly journals Determinan Penerapan Akuntansi Manajemen pada Usaha Mikro Kecil dan Menengah: Bukti Empiris dari Kota Tarakan

2021 ◽  
Vol 7 (1) ◽  
pp. 51-61
Author(s):  
Roni Padliansyah ◽  
Andre Suandi Simbolon
Keyword(s):  
Human Resources ◽  
Business Strategy ◽  
Structural Equation ◽  
Management Accounting ◽  
Market Competition ◽  
Production Capacity ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling

Micro, small and medium enterprises (MSMEs) are one of the economic sectors that absorb the most labor and make a significant contribution to economic growth. One of the most important elements in making decisions in business competition is information about management accounting in an entity. This study aims to determine the factors that influence the use of management accounting in micro, small and medium scale enterprises (MSMEs) in Tarakan City. These factors include: business and production capacity; competitiveness; quality of human resources; business strategy; as well as awareness of business owners / operators of management accounting. This study uses a questionnaire-based survey on a sample of 67 MSMEs in Tarakan. The method used to test the hypothesis is structural equation modeling (SEM) analysis with partial least square (PLS). The results showed that the business and production capacity; and market competition has no effect on the application of management accounting in Tarakan City MSMEs. Even so, there are other variables that show a positive and significant influence on the application of management accounting such as the quality of human resources, business strategy, and owner / operator awareness. The results of this study also provide evidence that the application of management accounting can improve the quality of information obtained by users, facilitate economic decisions, and increase the operational efficiency of MSME entities, especially in Tarakan City.

scholarly journals PENGARUH SIKAP KEWIRAUSAHAAN DAN ORIENTASI PASAR TERHADAP PEMBELAJARAN ORGANISASI DALAM MENINGKATKAN KINERJA BISNIS

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Hendi Eka Sumarga ◽  
Dudung Hadiwijaya
Keyword(s):  
Market Orientation ◽  
Structural Equation ◽  
Business Performance ◽  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Equation Modeling ◽  
Analysis Tool ◽  
Entrepreneurial Attitudes ◽  
Organizational Orientation ◽  
Medium Enterprises

The Small and Medium Enterprises (SMEs) sector has proven resilient, when the economic crisis in 1998, only the SME sector survived the collapse of the economy, while the larger sector fell by the crisis. The Role of Small and Medium Enterprises (SMEs) as an economic movement, its existence is the engine of growth for the growth and development of new entrepreneurs and the increasing performance of SMEs. However, SMEs still face obstacles in terms of technical expertise, competence, entrepreneurship and management as well. Furthermore, the problem faced is limited access to productive resources such as raw materials, capital, technology, market facilities and information. The purpose of this study was to analyze the influence of entrepreneurial attitudes and market orientation on learning in improving business performance of SMEs themselves. This research model consists of three hypotheses with four variables namely entrepreneurial attitude, market orientation and organizational learning on business performance. The data used is 82 SMEs in Tangerang City using the Structural Equation Modeling analysis tool in the Smart PLS program. The results of data analysis prove that all proposed hypotheses can be accepted. So it can be concluded that business performance is influenced by three factors, both directly and indirectly, namely organizational orientation, market orientation and entrepreneurial attitudes.

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