scholarly journals Redesain Sistem Akuntansi Penerimaan Kas Pada Usaha Kecil Menengah Tahu Takwa Dung Tak Tong

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 308-321
Author(s):  
Binti Fatimatuz Zahrok ◽  
Dianita Meirini
Keyword(s):  
Qualitative Research ◽  
Internal Control ◽  
Small And Medium Enterprises ◽  
Research Approach ◽  
Accounting System ◽  
Multiple Functions ◽  
Cash Register ◽  
Cash Inflow ◽  
Medium Businesses ◽  
Medium Enterprises

In the operation of small and medium businesses, Tahu Takwa Dung Tak Tong is inseparable from cash inflow transactions. In the operation, obstacles were found in the form of a difference between physical cash and cash in the cash register. In addition, the task of recording cash with cash holders is controlled by the same person. This can weaken internal control. The purpose of this research is to design an improvement in the cash receipts accounting system especially the recording of cash receipts and to find out how to apply the cash receipts accounting designed system in the Tahu Takwa Dung Tak Tong small and medium enterprises and to find out how to apply the cash receipts accounting system design to the Tahu Takwa Dung Tak Tong small and medium enterprises. The used research approach is qualitative research methods. The result of this study are finding error oints and multiple functions in the implemented system. The results of this study are found error points and found multiple functions in the system that has been implemented. The conclusion of the research is the improvement of the cash receipts accounting system and the separation of functions in the cash receipts system. With the improvement of the system as proposed, it aims to strengthen the internal control and is also useful in terms of saving the assets of these small and medium enterprises.

scholarly journals MICRO, SMALL MEDIUM BUSINESSES EMPOWERMENT (SMEC) IN SUPPRESSING THE RATE OF POVERTY IN INDONESIA

2018 ◽  
Author(s):  
Suseno Hadi Purnomo ◽  
Patta Rapanna
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Approach ◽  
Real Sector ◽  
The Real ◽  
The Third ◽  
The People ◽  
The Government ◽  
Medium Businesses ◽  
Medium Enterprises

This type of qualitative Research approach through Phenomenology, so who became the research results is thatthe midst of efforts undertaken by the Government of Indonesia is by moving the real sector through Small MediumEnterprises sector. Some policies regarding this sector,such as KUR (business credit the people) and the PNPM (NationalCommunity Empowerment Program). Strategic efforts that could be undertaken in the framework of empowerment ofSmall Medium Enterprises among others, first, creating a climate that is conducive to the development of Small MediumEnterprises include regulation and protection efforts. Both create a system guarantee for micro. The third providestechnical assistance in the form of mentoring and assistance managerial. Fourth enlarges access of financial institutions

scholarly journals An Empirical Investigation of the Challenges of Cloud-Based ERP Adoption in Pakistani SMEs

2021 ◽  
Vol 2021 ◽  
pp. 1-8
Author(s):  
Mujtaba Awan ◽  
Niamat Ullah ◽  
Sikandar Ali ◽  
Irshad Ahmed Abbasi ◽  
Muhammad Shabbir Hassan ◽  
...  
Keyword(s):  
Qualitative Research ◽  
Developing Countries ◽  
Empirical Investigation ◽  
Small And Medium Enterprises ◽  
Research Approach ◽  
Maintenance Costs ◽  
Erp System ◽  
Face To Face ◽  
Interview Methods ◽  
Medium Enterprises

Cloud-based ERP solutions offer many benefits to small and medium enterprises (SMEs) and help them to integrate their activities, such as improve communications and reduce operational and maintenance costs. Primarily, it was only adopted by large organizations, but now SMEs are also keen on adoption. However, the motivation regarding the adoption of these systems in SMEs is relatively low in developing countries. This fact urges us to investigate the challenges faced by Pakistani SMEs. A qualitative research approach along with unstructured interviews was conducted by means of face to face. Interview methods are used to extract understanding, opinions, and challenges faced by SMEs on their way to adopt the cloud-based ERP system. The data were collected from eight well-reputed organizations, directly involved in the adoption. The study found ten (10) themes that are reluctant to adopt cloud ERP among Pakistani SMEs. The main benefit of these themes is to provide results that can be easily accessible to enterprises who want to adopt a cloud-based ERP. This can also contribute to the lack of the literature of cloud ERP and delivers insight for future study by practitioners and researchers.

scholarly journals Determinants of Financial Inclusion in Small and Medium Enterprises: Evidence from Ethiopia

2021 ◽  
Vol 14 (7) ◽  
pp. 286
Author(s):  
Betgilu Oshora ◽  
Goshu Desalegn ◽  
Eva Gorgenyi-Hegyes ◽  
Maria Fekete-Farkas ◽  
Zoltan Zeman
Keyword(s):  
Small And Medium Enterprises ◽  
Multiple Linear Regression Model ◽  
Financial Inclusion ◽  
Research Approach ◽  
Supply Side ◽  
Access To Finance ◽  
Secondary Sources ◽  
Medium Enterprises ◽  
Supply Side Factors ◽  
Positive Effect

The study examines the determinant factors that influence financial inclusion among small and medium enterprises (SMEs) in Ethiopia. The study uses an explanatory research design and a mixed research approach with both primary and secondary sources of data. More specifically, the study adopts a multiple linear regression model. The finding of the study reveals that; supply-side factors, demand-side factors, market opportunity, and collateral requirements have a positive effect on the firm’s access to finance. On the other hand, institutional framework factors, and the costs of borrowing negatively affect the firm’s access to finance. This study suggests concerned bodies sustain rapid and inclusive economic growth and hence eradicate extreme poverty and hunger, the policymakers must build an efficient, strong, and well-functioning financial market system that provides affordable and sustainable financial service to SMEs.

Peran Lembaga Pemberdayaan Ekonomi Mustahik Baznas Dalam Meningkatkan Kesejahteraan Ekonomi Mustahik

2021 ◽  
Vol 4 (2) ◽  
pp. 477-494
Author(s):  
Ali Idrus ◽  
Ade Maman
Keyword(s):  
Quality Of Life ◽  
Qualitative Research ◽  
Data Collection ◽  
Small And Medium Enterprises ◽  
Business Development ◽  
Economic Welfare ◽  
Descriptive Data ◽  
Medium Enterprises

One of the solutions proposed by Badan Amil Zakat Nasional is to form Lembaga Pemberdayaan Ekonomi Mustahik which has the task of improving the quality of life of mustahik through its programs. So, the purpose of this study is to find out how the role of Lembaga Pemberdayaan Ekonomi Mustahik Badan Amil Zakat Nasional in improving the economic welfare of mustahik. This study uses qualitative research methods that produce descriptive data. Where this research is based on observations made by the author and then explained according to what the author observed in the field. The data collection that the researchers did was using the method of observation, documentary interviews, and other data. When the data has been collected, the researcher conducts an analysis and then draws conclusions from the analysis. The results of this study are Lembaga Pemberdayaan Ekonomi Mustahik BAZNAS plays a role in the development of micro, small and medium enterprises (MSMEs) and focuses on potential creative businesses, empowers by providing business development capital assistance, in accordance with the budget draft proposed by mustahik, and approved by LPEM BAZNAS. Keywords: The Role of LPEM BAZNAS, Mustahik's Economic Welfare

scholarly journals Comparative Analysis between the Integrating Company model and the Export Consortium in Mexico

2019 ◽  
pp. 10-20
Author(s):  
María Guadalupe Arredondo-Hidalgo ◽  
Eva Conraud-Koellner ◽  
María Clementina Alcocer-Luque ◽  
Fátima de la Purísima Moreno-Ávila
Keyword(s):  
Qualitative Research ◽  
International Business ◽  
Fair Trade ◽  
Small And Medium Enterprises ◽  
Extensive Review ◽  
Review Of The Literature ◽  
Grounded Theory Research ◽  
Fiscal Support ◽  
Medium Enterprises ◽  
Theory Research

Globalization has forced entrepreneurs of all types of companies to orient their steps of commercial leadership, to search for new forms of internationalization in order to be at the forefront of business transcendence. In Mexico, about 98% are small and medium-sized companies who seek to consolidate their exportable offer through different forms of international commercial collaboration. These figures involve substantive benefits such as: fair trade, specialization and the consolidation of the exportable supply. This research will address the figures of Integrative Company and the Export Consortium to make a comparison between both forms of international business cooperation. This qualitative research with a grounded theory research design had an extensive review of the literature that was carried out. It is concluded that although both figures have similar characteristics, the Integrating Company model offers more fiscal support to microenterprises, while the Export Consortium focuses on the work of small and medium enterprises.

scholarly journals Perception towards Regulatory Burden on Small and Medium Enterprises Performance: A Case Study in Shashemene Town, West Arsi Zone, Ethiopia

2020 ◽  
Vol 10 (1) ◽  
pp. 294
Author(s):  
Ofgaha Alemu Dire ◽  
Wegene Bekele Bekelcha
Keyword(s):  
Small And Medium Enterprises ◽  
Business Owners ◽  
Research Approach ◽  
Policy Makers ◽  
Regulatory Burden ◽  
Small And Medium Enterprise ◽  
Arsi Zone ◽  
Medium Enterprise ◽  
Broad Objective ◽  
Medium Enterprises

The study focuses on “perception towards regulatory burden on small and medium enterprise performance” in Shashemene town, west Arsi zone, Oromia regional state, Ethiopia. The study adopted a qualitative research approach to address broad objective through answering research questions developed by a researchers. Specifically, this study used questionnaire to collect data from SMEs business owners, managers and employees and in-depth interview conducted. Data was analyzed by using descriptive statistics. The information obtained from a samples of the 140 small and medium enterprise and through face-to-face interview of 10 owners of SMEs business. The respondents were selected using stratified sampling techniques. The result of the study show that small and medium enterprise challenges from different factors as they perceived from the challenges of regulatory burden and identifies mechanisms used to mitigate problems from regulatory burden and how much the regulators have smooth contact with them and to what extent regulators made inspections. Moreover, the result indicated the perception of SMEs businesses towards regulatory burden. As a whole, the study suggests a series of measures should be taken by government policy, makers and regulators for SMEs performance. Researchers’ conclude and recommend that government bodies, Small and medium enterprise business owners, managers, employees and policy makers should focus on regulation to reduce regulatory burden on small and medium enterprises.

scholarly journals PEMBINAAN USAHA KECIL MENENGAH DALAM PEMBUATAN SABUN COLEK DI TEMBESI TOWER KELURAHAN TEMBESI

2021 ◽  
Vol 3 (1) ◽  
pp. 93-102
Author(s):  
Hazimah Hazimah ◽  
Zefri Azharman
Keyword(s):  
Small And Medium Enterprises ◽  
New Product ◽  
Raw Material ◽  
Product Positioning ◽  
Service Activity ◽  
Chemical Content ◽  
Long Time ◽  
Medium Businesses ◽  
Medium Enterprises ◽  
The Impact

UKM (small and medium enterprises) in the Tembesi Tower, Tembesi sub-district, are not developing well. This is indicated by the low turnover obtained by each UKM (small and medium enterprise) in 1 month. customer expectations. New products must be made so that these small and medium businesses can survive and continue to exist. The new product must have a distinctive and good quality so that the product positioning is clearer and able to compete with other products on the market. This service activity aims to provide a solution to this by creating a new product in the form of a dab soap that is safe for health and environmentally friendly. Some soaps circulating in the market only prioritize cleaning power, but the chemical content in the soap is harmful to health and the environment. The impact of conventional soap on health is irritation of the skin which, if left for a long time, the irritation will turn into eczema. In addition, conventional soap also harms the environment because the raw material for soap comes from petroleum which is difficult to be broken down by bacteria. Community service activities are carried out in the form of coaching. The service team expects to increase the income and advantages of UKM (small and medium businesses) in the Tembesi Tower and to be able to create jobs or open a business with a revolutionary cream soap product design.

scholarly journals Implementation of Duties and Functions of the Minahasa Regency Regional Inspectorate

2021 ◽  
Vol 21 ◽  
pp. 8-19
Author(s):  
Martha N. F. Runtunuwu ◽  
Jetty Erna Hilda Mokat ◽  
Itje Pangkey
Keyword(s):  
Qualitative Research ◽  
Internal Control ◽  
Research Approach ◽  
Determinant Factors ◽  
Qualitative Descriptive

The aims of this research are to; 1) describe and analyze the implementation of the Inspectorate's duties and functions in the implementation of internal control over performance and finances through audits, reviews, evaluations, monitoring/monitoring and other supervisory activities; 2) analyze and explain the determinant factors that determine the implementation of the functions and functions of the Inspectorate in the implementation of internal control over performance and finance through audits, reviews, evaluations, monitoring/monitoring and other supervisory activities. This study uses a qualitative research approach with qualitative descriptive methods. The findings found in this study are: The implementation of the Inspectorate function of Minahasa Regency in terms of the implementation of the supervisory function has not been optimal even though regulations related to policies have been made. This research takes place at the Regional Inspectorate of Minahasa Regency, the target is the Functional Officer of the Supervisory Administration of Government Affairs in the region (PPUPD).

scholarly journals THE ROLE OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE SOCIO-ECONOMIC DEVELOPMENT OF COMPANY TOWNS

2014 ◽  
pp. 88-93
Author(s):  
E. V. Reznikova
Keyword(s):  
Economic Development ◽  
Small And Medium Enterprises ◽  
State Support ◽  
Company Towns ◽  
Socio Economic Development ◽  
Single Industry ◽  
Medium Businesses ◽  
Medium Enterprises ◽  
Made In

The development of small and medium enterprises (SME) plays an important role in the comprehensive modernization of the economy of single-industry towns, acting as a factor of its growth and diversification. The analysis of the dynamics of the development of SME of non-diversified municipal formations and directions of its state support was made, suggestions on the monitoring organization of statistical factors of SME in single-industry towns and on the development of comprehensive investment plans on modernization of single-industry towns were made in a part of the development and support of small and medium businesses in single-industry towns.

Contextual factors of entrepreneurship intention in manufacturing SMEs: the case study of Iran

2020 ◽  
Vol 27 (4) ◽  
pp. 633-657
Author(s):  
Sahar Ahadi ◽  
Sara Kasraie
Keyword(s):  
Qualitative Research ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Contextual Factors ◽  
Analysis Data ◽  
Entrepreneurial Intention ◽  
Entrepreneurial Intentions ◽  
Research Approach ◽  
Personal Factors ◽  
Content Type

PurposeThe purpose of this paper is to establish the contextual factors that influence entrepreneurial intention to start the small and medium enterprises (SMEs) in Iran and to investigate why some manufacturing sector entrepreneurs achieve growth objectives while others do not.Design/methodology/approachIn-depth semistructured interviews of 25 participants were used to investigate the contextual factors of entrepreneurship intention. On the basis of the data collected, a thematic content analysis has been carried out.FindingsA set of contextual and cultural factors has been highlighted by the analysis. Data analysis led to the extraction of three main themes: external, internal and personal factors that were found to be significant determinants of entrepreneurship intention. In relation to the effect of these factors on their entrepreneurial behaviors, it emerged that there were the major barriers to entrepreneurial intentions including lack of resources, financial challenges and economic situation, which affected how they made strategic decisions about their plans. Moreover, the findings show that the key dimensions of organizational structure, public policies, social media, education and soft skills development are vital features and being influential in entrepreneurship.Research limitations/implicationsThe study has industry-specific, size-specific and region-specific limitations. The qualitative research approach affects the generalizable character of the results.Practical implicationsThe research findings have important implications for practicing entrepreneurs, start-ups and policymakers. The manuscript suggests a transition to a more collaborative approach from experts and practitioners in the field through policymakers to tackling the underlying determinants of entrepreneurship intention in Iran as a motive to economic growth. This research is significant since its findings should help regulators and investors better understand the opportunities and threats among manufacturing SMEs. This study implies a step forward in research into the entrepreneurship intention and SMEs literature, since the results differ from the evidence found for large companies in developing countries such as Iran. There is also a great contribution toward the debate regarding the need to consider the context and the type of firm in enterprise development studies.Originality/valueThis is the first empirical study conducted in Iran that explores three key elements of entrepreneurship intention interactively in Iran through qualitative research analysis. The research study fills a literature gap on the determinants of manufacturing SMEs’ functions. This manuscript explores the contextual factors that influence on entrepreneurial behavior in a conflict country context, using a thematic analysis for in-depth results. A new approach to evaluating entrepreneurial opportunities was used. The advantage of this empirical strategy is that it takes into account in more detail the content observations and experiences with the industry-specific insights. It also gives more description about the contingent nature of practice. Moreover, this qualitative research acknowledged the areas of conflict and contradiction around entrepreneurship phenomena among SMEs.

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