scholarly journals IMPROVING DIGITAL ACCOUNTING QUALITY BY USING ACCOUNTING DIGITAL APPLICATION IN GAMPONG SUKAJADI KEBUN IRENG LANGSA LAMA DISTRICT LANGSA CITY

2021 ◽  
Vol 3 (2) ◽  
pp. 161-169
Author(s):  
Rahmi Meutia ◽  
Maulana Rahman ◽  
Iqlima Azhar ◽  
Asnidar
Keyword(s):  
Cash Flow ◽  
Accounting Quality ◽  
General Will ◽  
Know How ◽  
Implementation Method ◽  
Medium Enterprises

Langsa City has 3,579  Micro, Small & Medium Enterprises (MSMEs) which are divided into 5 sub-districts in Langsa City. Of course our daily sights and activities cannot be separated from various services and goods created by MSME actors. GampongSukajadiKebunIreng is one of the areas where various MSMEsbusinesses take place. Business actors say that there is still a lack of a touch of technology in running their business, especially in sales transactions record that manually done, even they do not record sales transactions because they do not know how, and do not understand the importance of recording transactions.Some business actors think it is enough to calculate by themselves and just remember how much money issued for capital, sales created, and profit earned. Based on these problems, the service team wants to help introduce digital bookkeeping.The implementation method is in the form of counseling and socialization the importance of accounting, conduct digital accountingtraining and direct assistance. By having thesesactivities we hope participants will understand the importance of accounting and be able to do digital accounting. The goals are they can know sales cash flow, havemonthly transactions record, know sales record and several other benefits obtained for increasing their business, help family’s economic and in general will support of GampongSukajadiKebunIreng’s economic.

A Study on the Analytics Tool Used in Decision Making at Small and Medium Enterprise

2015 ◽  
Vol 3 (1) ◽  
Author(s):  
Vivek N. Bhatt
Keyword(s):  
Decision Making ◽  
Business Intelligence ◽  
Small And Medium Enterprises ◽  
Small Scale ◽  
Know How ◽  
Decision Making Styles ◽  
Routine Basis ◽  
Medium Enterprise ◽  
Decision Making Processes ◽  
Medium Enterprises

The article focuses on the study of prevailing decision making styles of Small Scale Industrial (SSI) Units. It presents data collected from 200 SSI units from Bhavnagar – a coastal city of Gujarat, India. The objective of writing the article is to depict heuristic decision patterns of small and medium enterprises, and the rare use of analytical or statistical business intelligence tools in decision making processes. It would be interesting to study the design of decision taken on routine basis in small units, poorly equipped with technology and technical know-how. The paper is descriptive in terms, and lays a lucid picture of present decision making processes.

scholarly journals Factors Affecting Small and Medium Enterprises Success: An Exploratory Study

2013 ◽  
Vol 64 (3) ◽  
Author(s):  
Abdul Karim Kanaan Jebna ◽  
Ahmad Suhaimi Baharudin
Keyword(s):  
East Asia ◽  
Cash Flow ◽  
Exploratory Study ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
South East Asia ◽  
Factors Affecting ◽  
Competitor Orientation ◽  
Growing Economy ◽  
Medium Enterprises

Small and medium enterprises (SMEs) are the main contributor toward prospering the Malaysian economy [1]. Despite the fact that Malaysia is a fast growing economy in South-East Asia, death of SMEs is unavoidable. An exploratory study was conducted to investigate the factors that have an impact on business performance and success in Malaysia. Interviews with SMEs from different industries were conducted. Several factors were found to contribute to the success of business. The factors are classified into financial and non-financial determinants. These factors include customer satisfaction, service quality, experience, business expansion, competitor orientation, solving problems, cash flow, and the amount of sales and revenue. Building on these interviews, a discussion and conclusion have been provided.

Analysis of the Theory of Cycle of Money

2020 ◽  
Vol 23 (2) ◽  
pp. 13-29
Author(s):  
Constantinos Challoumis
Keyword(s):  
Social Welfare ◽  
Tax Policy ◽  
Small And Medium Enterprises ◽  
Transfer Pricing ◽  
Well Being ◽  
Tax Policies ◽  
Know How ◽  
Medium Enterprises ◽  
Econometric Approach ◽  
Positive Effect

Abstract This study investigates the Theory of Cycle of Money. The concept of this theory is based on the distribution of money in an economy and shows that it is plausible to have a positive effect on an economy by the appropriate public and tax policy (when is applied the cycle of money). The dynamic of each economy is represented by the concept of the cycle of money. The multiple times that money is used and reused to a country’s economy, without getting out to external economies and banking systems, clarifies the robustness of this economy. Therefore, to this analysis are determined the appropriate tax policies in connection with the savings of the companies of controlled (the companies of transfer pricing administrate their taxation with the allocation of profits and losses to maximize their benefits) and uncontrolled transactions (the companies are not participating in allocations to administrate their profits and losses). This theory is based on the approach that small and medium enterprises must have lower taxes than larger and international companies that substitute the activities of these companies. Moreover, the only large economic units that should have low taxes are the factories and know-how technological companies. In that way, a society could achieve its best well-being standards, as this is a theory that completely sought social welfare. This article aims to clarify the Theory of Cycle of Money and its importance for the robustness of the economy, and the prosperity of the society and citizens. The current study applies the Q.E. method and its econometric approach.

SME and Sustainability

2018 ◽  
pp. 112-130
Author(s):  
Cecilia Casalegno ◽  
Christian Rainero ◽  
Giacomo Büchi ◽  
Fabrizio Mosca
Keyword(s):  
Small And Medium Enterprises ◽  
Limited Area ◽  
Local Institutions ◽  
Know How ◽  
Business Partners ◽  
The World ◽  
The One ◽  
Medium Enterprises ◽  
The Relationship ◽  
Piedmont Region

The analysis and the consideration of the sustainability development throughout the SMEs has been less considered by the academic literature than the one developed by large firms so far, although small and medium enterprises represent the majority of the local businesses in many geographical areas of the world. Since small and medium entrepreneurs usually do not know how to tackle the challenges concerning internationalization and sustainability, a managerial model for underling which kind of relationships and interactions must be built is the real aim of the present chapter. In order to do that the chapter is focused of a limited area, the Piedmont Region (Italy), to deep analyse the relationship SMEs can create and improve with the local institutions, associations, and business partners.

INTERNATIONALIZATION AS A "WORK-AROUND" STRATEGY: HOW GOING ABROAD CAN HELP SMES OVERCOME LOCAL CONSTRAINTS

2015 ◽  
Vol 20 (02) ◽  
pp. 1550011 ◽  
Author(s):  
NASRALDIN OMER ◽  
ELCO VAN BURG ◽  
RICARDO M. PETERS ◽  
KOBUS VISSER
Keyword(s):  
Growth Factors ◽  
South African ◽  
Small And Medium Enterprises ◽  
Government Support ◽  
Economic Environment ◽  
Local Constraints ◽  
Know How ◽  
Government Rules ◽  
Medium Enterprises ◽  
The Relationship

The economic environment and associated constraints have significant and unequal effects on Small and medium enterprises (SMEs). Constraints have been used, among other growth factors, to understand why some SMEs fail to grow while others foster. However, beyond knowing the effects or constraints, it is important entrepreneurs know how they can avoid constraints. The study provides an important contribution by showing that South-African SMEs that face constraints because of competition, government rules and regulations, financing gaps and corruption, can navigate away from these constraints by going international. The evidence shows a positive moderating effect of internationalization on the relationship between local constraints and SME growth. However, the results also reveal that lack of government support is a significant constraint to growth when SMEs export internationally.

scholarly journals Designing Online Marketplace To Resolve Marketing Problem For Small and Medium Enterprises (SMEs)

2017 ◽  
Vol 14 (01) ◽  
pp. 54
Author(s):  
Aditya Hermawan ◽  
Aniek Murniati
Keyword(s):  
Social Media ◽  
Small And Medium Enterprises ◽  
Market Design ◽  
Online Advertising ◽  
Customer Needs ◽  
Know How ◽  
Online Marketplace ◽  
The People ◽  
Medium Enterprises ◽  
Marketing Problems

The study aims to design an online marketplace to provide solutions to problems faced by Small and Medium Enterprises (SMEs), the difficulty to market their products online. One of the problems faced by SMEs is difficult to market their products online. One of the solutions that we provide is by designing an online marketplace to solve marketing problems effectively. We found that SMEs have attempted to market their products through social media such as facebook, twitter and others. In addition, some SMEs also have a website and advertise their products through online advertising. However, many of those who did not know how to market products online in order to increase sales. We designed an online marketplace for SMEs based on the concept of e-commerce to resolve the problems faced by SMEs, the effective marketing. The online market design is made taking into account the needs of SMEs as well as customer needs. Therefore, this study was conducted to SMEs in Malang, East Java, Indonesia  and the people who often make purchases online.With the existence of the online market, SMEs can increase sales lead to increased profits for SMEs.Keyword: Online market, E-Commerce, Maketing

scholarly journals ANALISIS PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL TERHADAP PERSISTENSI LABA DAN ARUS KAS PADA KPRI “KARYA SEHAT” JOMBANG

2017 ◽  
Vol 15 (2) ◽  
pp. 172
Author(s):  
Munawaroh Munawaroh
Keyword(s):  
Cash Flow ◽  
Data Use ◽  
Free Variable ◽  
Research Use ◽  
Know How ◽  
Show Result

Intention of this research is to know difference between accountancy profit and fiscal profit that is having an effect to persistension of profit and cash flow in one period to the fore and to know how difference impact between accountancy profit and fiscal profit to persistension of profit and cash flow.In writing of this research use approach of descriptive-quantitative at KPRI “Karya Sehat” Jombang. The method to collecting data that used is documentation and interview, while analysis of data use analysis examination of doubled regression.Pursuant to result of examination of data to doubled regression show result of that there are influence or regression between accountancy profit (X1) and fiscal profit (X2) by simultant to persistension of profit. While between accountancy profit (X1) and fiscal profit (X2) by simultant do not have an effect on to cash flow. Examination by parcial show result that there are no influence between variable of accountancy profit (X1) and fiscal profit (X2) to persistension of profit, while accountancy profit (X1) by parcial have an effect to cash flow (X2) but fiscal profit (X2) by parcial do not have an effect on to cash flow (X2). Pursuant to result of examination of data to test of SPSS, the data give information that have happened autocorrelasion at dependent variable persistension of profit, its intention that model of regression there is correlation between mistake of intruder at period of t with mistake of intruder at period of t-1 ( previous) and also happened multicolonieritasion with the meaning that model of regression have found there is existence of correlation between free variable ( independent ).  

scholarly journals Cash Flow Management and Sustainability of Small Medium Enterprises (SMEs) in Northern Uganda

2015 ◽  
Vol 1 (03) ◽  
Author(s):  
Gilbert Uwonda ◽  
Nelson Okello
Keyword(s):  
Cash Flow ◽  
Poverty Reduction ◽  
Cross Sectional Study ◽  
Northern Uganda ◽  
Cross Sectional ◽  
Flow Management ◽  
Cash Flow Management ◽  
Budgetary Control ◽  
Small Medium Enterprises ◽  
Medium Enterprises

In Uganda SMEs are viewed as seedbeds for growth of new firms and vehicles for poverty reduction. Deterioration in growth and failures in SMEs have been linked to poor cash flow management, This study sought to examine how cash flow management influences sustainability SMEs in Northern Uganda. The research adapted a cross sectional study. A sample of 120- SMEs was selected using stratified sampling. Self administered questionnaires, designed for this study, were filled in by SME managers and the data analyzed using frequency tables, custom tables, Correlation Analysis and Multiple Logistic Regression. The study revealed limited application of cash flow management by SMEs in Northern Uganda, especially cash flow projection; tax planning; budgetary control and interpreting financial statements. As a result the study noted that most SMEs had declining levels of long-term solvency and growth. Finally the study established that cash flow control and monitoring had significant influence on the sustainability of SMEs.

scholarly journals Entrepreneurial Success: Key Challenges Faced by Malaysian Women Entrepreneurs in 21st Century

2020 ◽  
Vol 15 (9) ◽  
pp. 122
Author(s):  
Abdul Basit ◽  
Zubair Hassan ◽  
Sharmila Sethumadhavan
Keyword(s):  
Social Support ◽  
Emotional Intelligence ◽  
Human Resource Development ◽  
Risk Taking ◽  
Women Entrepreneurs ◽  
Gender Stereotype ◽  
Entrepreneurial Success ◽  
Know How ◽  
Small Medium Enterprises ◽  
Medium Enterprises

The purpose of this research is to investigate the challenges faced by women entrepreneurs on entrepreneurial success in Malaysia. This study proposes a conceptual framework and investigates the significant factors of family and social support, emotional intelligence, gender stereotype, and knowledge and risk-taking behavior in predicting women entrepreneurial success. Data was collected using a questionnaire with a Likert scale from 1-5 from a sample of 125 women entrepreneurs who owned Small-Medium-Enterprises (SME) in Malaysia using a convenient sampling technique. Collected data were analysed using structural equation modeling (SEM) via AMOS 22 software. The result indicated that “knowledge” have significant negative impact on women entrepreneurial success, while all the other challenges identified in the previous research such as lack of emotional intelligence, lack of family support, poor risk taking behaviour, gender stereotype were not significant in influencing women entrepreneurial success. Family and social support, and risk-taking behaviour were found contradict with other previous researches indicating that women entrepreneurs are becoming more independent due to the changing norms and cultural values. In conclusion, women entrepreneurial success largely dependent on the work experiences, relevant skills/competencies and industrial know-how they acquired and mastered to effectively manage and grow their businesses. It is recommended that women-entrepreneurs in Small Medium Enterprises(SME) shall invest in continuous learning to gain more relevant skills/competencies, knowledge, industrial know-how and experiences to sharpen their competitive advantages and sustain continuous development and growth. Therefore, it’s highly recommended that government should formulate policies to promote women entrepreneurship through effective and practical trainings. This study will be useful for women entrepreneurs to develop themselves by investing themselves to gain knowledge by participating academic programs and industrial based network conferences. Entrepreneurial development authorities or bodies will be able to use this study to develop and design human resource development intervention program to enable women entrepreneurs to be more successful. Future researchers can increase the sample size and focus on similar type of small medium enterprise owners in terms of sector or industry and size. Also the future researchers can used a mixed method in collecting data to provide a more coherent and meaningful conclusion.

scholarly journals THE ROLE OF RECORDING AND REPORTING PROCESS OF BASIC ACCOUNTING IN SMALL MEDIUM ENTERPRISES OF OMAH DUREN SURABAYA

2018 ◽  
Vol 15 (01) ◽  
pp. 35
Author(s):  
Lucya Erlinda Sonia ◽  
Stefanie Gianto
Keyword(s):  
Business Process ◽  
Financial Management ◽  
Small And Medium Enterprises ◽  
Data Sources ◽  
Transaction Data ◽  
Know How ◽  
Reporting Process ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Financial management is a problem that is quite difficult for Small and Medium Enterprises (SMEs) in Indonesia. The lack of awareness and knowledge of SMEs owner regarding the accounting process considered as the root causes of their financial management difficulties. Based on that, researcher aims to help one of SMEs in Surabaya which is Omah Duren Surabaya, in order to know about the process of recording and reporting a SME, then find a way to improve it in a diligent way. Researcher uses interviews, observations and documents sheets to analyze and know-how Omah Duren business process. The information that gained from Omah Duren owner and transaction data, as well as direct observation in recording and reporting activities is one of researcher data sources. Researcher concluded that Omah Duren SME’s still not performing the simple accounting process in accordance with generally accepted. Therefore, researcher provide a recommendations in helping them in recording and reporting their financial effectively and efficiently. This research will also discuss the role of recording and reporting that is generally accepted for SMEs.

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