scholarly journals Micro, Small and Medium Enterprises (MSMEs) Coaching Program

2017 ◽  
Vol 2 (3) ◽  
pp. 20-25
Author(s):  
Umiaty Hamzani ◽  
Dinarjad Achmad
Keyword(s):  
Statistical Analysis ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Jel Classification ◽  
West Kalimantan ◽  
Program Type ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Descriptive Method

Objective - This study aims to examine and analyze micro small and medium enterprises (MSMEs) coaching program and to obtain an empirical evidence regarding the effect of MSMEs coaching program on the quality of financial statements. Methodology/Technique - This study was conducted using quantitative descriptive method and statistical analysis using a sample of 50 entrepreneurs in several MSMEs coaching program institutions in Pontianak, West Kalimantan. Findings - The result shows that all objectives of MSMEs coaching program classified as good with the value of mean above 3.43. Furthermore, the hypothesis proposed in this study shows that MSMEs coaching program has a significant effect on the quality of financial statements. Novelty - The study findings useful for future references in implementing coaching program. Type of Paper: Empirical Keywords: Coaching Program; Entrepreneur; MSMEs; Quality of Financial Statements. JEL Classification: I21, L26.

Analisis Kinerja Keuangan untuk Menilai Tingkat Kesehatan pada Koperasi Simpan Pinjam dan Pembiayaan BMT Projo Artha Sejahtera (PAS) di Bantul

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Mujino Mujino ◽  
Ratih Kusumawardhani ◽  
Diah Cahyani
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Collection Method ◽  
Descriptive Research ◽  
Health Level ◽  
Savings And Loan ◽  
The Subject ◽  
Management Aspect ◽  
Quantitative Descriptive ◽  
Medium Enterprises

This study aims to investigate the health level of the savings and loan cooperatives and financing of BMT PAS in terms of: 1) Capital aspect; 2) Management aspect; 3) Liquidity aspect; 4) Aspect of compliance with syariah. This research is a type of quantitative descriptive research. The subject of this research is the savings and loan cooperatives and financing of BMT PAS in Bantul. The object of this research is the financial statements of 2015 to 2019. The data collection method were used documentation and questionnaire. The calculation use PAP technique was based on Deputy Regulation for the Supervision of the Ministry of Cooperatives and Small and medium Enterprises of Republic Indonesia Number 07/Per/Dep.6/IV/2016. The result of this research shows that health level of the savings and loan cooperatives and financing of BMT PAS 2015 to 2019 seen from; 1) Capital aspects of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 2) Aspects management of BMT PAS Bantul in 2015 to 2019 criteria are quite healthy; 3) Aspects of liquidity of BMT PAS Bantul in 2015 to 2019 are healthy criteria; 4) Aspects of compliance with syariah principles BMT PAS Bantul from 2015 to 2019 healthy criteria. Keywords : Financial performance, health level, savings and loan cooperatives and syariah financing.

scholarly journals KARATERISTIK PEMBIAYAAN SYARIAH DAN KELEMBAGAAN USAHA TERHADAP PENGEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH DI KOTA PADANG

2015 ◽  
Vol 4 (2) ◽  
pp. 89
Author(s):  
Neng Kamarni ◽  
Amra Ausri
Keyword(s):  
Significant Relationship ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Islamic Finance ◽  
Chi Square ◽  
Financial Reports ◽  
Chi Square Test ◽  
Quantitative Descriptive ◽  
Medium Enterprises

This research aimed to analyze the role of Islamic finance gained SMEs, institutional characteristics of the business and the characteristics of entrepreneurs to the development of Micro, Small, and Medium Enterprises in the city of Padang. The study design used descriptive approach qualitative and quantitative descriptive. Data were analyzed using analysis Crosstabulation and Chi-Square, a descriptive analysis technique.Crosstabulation based analysis and Chi-Square test, there is a significant relationship between the amount of financing, education, length of business, business development training, and the legality of the increase in revenue SMEs. While there was no significant relationship between the type of business and the ownership of the financial statements with a revenue increase of SMEs. SME revenue improvement opportunities are greatest in terms of the amount of financing. Of the 82% who obtain financing on Rp.5.000.000, 61% of SMEs could increase his income. The second biggest opportunities is occupied by SMEs that have financial statements, as many as 58% of the 84 respondents who had had financial reports may increase their income.Keyword : islamic finance, institutioal charateristics

PENGARUH PENERAPAN PP 23 2018 TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
MARIA JESSICA SEPTIANI
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Primary Data ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Positive Effect ◽  
Descriptive Method

This study aims to test whether there is an effect of the implementation of Government Regulation no. 23 of 2018 of taxpayer compliance for Micro, Small and Medium Enterprises. This research method using quantitative descriptive method and primary data using a questionnaire. This study took a sample of 37 respondents taxpayer compliance for Micro, Small and Medium Enterprises at the Ruteng Pratama Tax Office, Manggarai, East Nusa Tenggara. The sampling technique was using purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google. The results showed that the implementation of PP 23 2018 has a positive effect on tax compliance of micro, small and medium enterprises.

scholarly journals Penerapan Penyajian Laporan Keuangan Berdasarkan SAK-ETAP Untuk Mengetahui Kinerja Keuangan UMKM Toko Angka Wijaya

2020 ◽  
Vol 1 (1) ◽  
pp. 11-20
Author(s):  
Aprilia Kartika ◽  
Airin Nuraini
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Domestic Workers ◽  
Financial Statement ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
Profitability Ratios ◽  
Descriptive Method ◽  
New Jobs

Small and Medium Micro Enterprises are businesses that have an important role in the economy in Indonesia because micro, small and medium enterprises aim to grow and develop their business in order to build a national economy. SMEs are also able to open new jobs for domestic workers,SMEs provide income for the country in the form of foreign exchange. To get a better UMKM, so that SMEs can compete with large business institutions in terms of economy and empowerment, SMES actors must be aware of the importance of applying financial statements.  The purpose of this study was to find out how the application of financial statements based on SAK-ETAP on SMEs and how financial performance in SMEs was implemented. The author conducts research at the Wijaya Figures Store UMKM located on Jl. Endang Sumawijaya Kampung Sindang Barang, Bogor Regency. This research method uses a qualitative descriptive method. The results of the Angka Wijaya SMES research did not apply financial statement. This is because the SMES owner Angka Wijaya do not understand the financial statements based on SAK ETAP. During 2018 total assets, liability+equitycan be generated in the amount of IDR 386,558,000, profit of IDR 120,518,000 equity of IDR 366,229,000 and total net cash flow of IDR 261,238,000. The results of the wijaya store SMEs performance are calculated using profitability ratios based on profit from good sales and ussing on asset, meaning that the angka wijaya UMKMs are good in terms of sales and efficient in using assets, while SMES performance in capital usage is not good because of UMKM Angka wijaya is less efficient in capital   Keywords: application of financial statement presentation based on sak-etap to know wijaya's financial performance in figures shop smes

scholarly journals Upaya Peningkatan Daya Saing Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Tasikmalaya melalui Pemanfaatan System Informasi Geografis (SIG)

2020 ◽  
Vol 11 (1) ◽  
pp. 61-74
Author(s):  
Syti Sarah Maesaroh
Keyword(s):  
Information System ◽  
Geographic Information System ◽  
Human Resources ◽  
Small And Medium Enterprises ◽  
Geographic Information ◽  
Easy Access ◽  
Creative Economy ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Descriptive Method

Abstract.The development of the creative economy in Indonesia is appropriate through the Micro, Small and Medium Enterprises (MSMEs) model. One of the potential cities for the development of MSMEs is Tasikmalaya City. However, the competitiveness of MSMEs in Tasikmalaya City is still considered low. The determinat variables that observed in this study are human resources, technology, managerial, institutional, promotion, and capital. The aim of the study is to analyze the competitiveness of MSMEs in Tasikmalaya City as an effort in developing the regional economy. This research uses quantitative descriptive method. Data was collected through an interview process using a questionnaire. Data is processed using Geographic Information System (GIS). The results showed that human resources were the most important factor in increasing MSMEs competitiveness (42%). In addition to improving skills in human resources, revitalization in managerial systems and easy access to technology in MSMEs are also needed.Keywords: Competitiveness; Geographic Information System; MSMEsAbstrak.Pengembangan ekonomi kreatif di Indonesia sangat tepat dilakukan melalui model Usaha Mikro, Kecil dan Menengah (UMKM). Salah satu kota yang potensial untuk pengembangan UMKM yaitu kota Tasikmalaya. Namun, daya saing UMKM di Kota Tasikmalaya dinilai masih rendah. Variabel penentu daya saing dalam penelitian ini adalah sumber daya manusia, teknologi, manajerial, kelembagaan, promosi, dan modal. Tujuan dari penelitian ini adalah untuk menganalisis daya saing UMKM di Kota Tasikmalaya sebagai upaya mengembangkan ekonomi daerah. Penelitian ini menggunakan metode deskriptif kuantitatif. Data dikumpulkan melalui proses wawancara menggunakan kuesioner. Pengolahan data dilakukan dengan menggunakan Sistem Informasi Geografis (SIG). Hasil penelitian menunjukkan bahwa sumber daya manusia adalah faktor yang paling penting dalam meningkatkan daya saing UMKM (42%). Selain peningkatan keterampilan dalam sumber daya manusia, diperlukan juga revitalisasi dalam sistem manajerial dan kemudahan akses teknologi pada UMKM. Kata Kunci: Daya Saing; Geographic Information System; UMKM 

QUALITY OF FINANCIAL STATEMENTS MICRO SMALL AND MEDIUM ENTERPRISES (SMEs) AND PROSPECTS OF IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS NO AKUNTANBILITAS PUBLIC ENTITIES (SAK ETAP)

2011 ◽  
Author(s):  
Roza Fitriawati ◽  
Fivi Anggraini
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Accounting ◽  
Bank Credit ◽  
West Sumatra ◽  
Medium Enterprises ◽  
Education Courses

The purpose of this study was to demonstrate the influence of education courses last, the size of the business, long established businesses, and educational background related to the perception of the importance of entrepreneur financial accounting and reporting for business. Furthermore the influence of the quality of financial reporting of SMEs against the amount of bank credit received by SMEs and the provision of information and socialization influence SAK ETAP, educational background, business, education Last employers related to the understanding of the SME entrepreneurs SAK ETAP. The research data was taken by distributing questionnaires to SMEs in the desert town of 15 SMEs, as many as 10 SMEs Pariaman, Padang length of 10 SMEs, as many as 8 Solok SMEs, SME as much as 9 Bukit Tinggi, Pasaman of 10 SMEs, SMEs Payakumbuh as many as 8, the Stone cage of 10 SMEs, and SMEs as much as 10 Painan resulting in 90 respondents from the SMEs. in West Sumatra. The results showed that Model 1 hypothesis H1a levels of education had no effect on employers' perceptions related to the importance of accounting and financial reporting for business, old business (H1b), size of business (H1c) and educational background (H1d) affect the perception of the importance of book-keeping and related businesses financial reporting for the business. Model 2 H2 hypothesis suggests that the quality of financial reporting affect the growing number of bank credit received by SMEs. Model 3H3a hypothesis suggests that the provision of information and socialization SAK ETAP and educational background (H3b) affects the understanding of the SME entrepreneurs related to SAK ETAP, education level (H3c) had no effect on understanding of related GAAP :TAP SME entrepreneurs.

scholarly journals PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KEANDALAN LAPORAN KEUANGAN PADA BANK UMKM JAWA TIMUR

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Silvia Dwi Anjani ◽  
Sugeng Hariyanto
Keyword(s):  
Corporate Governance ◽  
Small And Medium Enterprises ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Global Capital ◽  
Good Corporate Governance ◽  
Medium Enterprises

ABSTRACTWith the application of Good Corporate Governance based on the principles of transparency, independence, accountability, responsibility and fairness, it is expected to create effective internal incentives for company management so that the company's financial statements can be said to be reliable, to be valuable in the global capital market, the information must be clear, consistent and can be compared and use accounting standards that are accepted throughout the world. The population in this study were employees of the East Java Micro, Small and Medium Enterprises, while the sample of this study amounted to 30 respondents. The data used are primary data collected through questionnaires. The method used to test hypotheses is simple linear regression analysis. The results of this study indicate that partially the calculated t value of 4,552 is greater with t table of 2,048, which means that Ho is rejected and Ha is accepted and found the results of the coefficient of determination influence the application of good corporate governance to the quality of financial statements by 42.5%, while the rest of 57.5%, explained by other factors which were not measured in this study. Based on the results of the study it can be concluded that the Implementation of Good Corporate Governance affects the Reliability of Financial Statements. It is better to improve the reliability of financial statements, all parties and units within the company apply the principles of Good Corporate Governance well. Keywords: Good Corporate Governance, Financial Statements, Reliable

scholarly journals PELATIHAN PENCATATAN KEUANGAN BAGI UMKM di SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA, TANGGERANG

2022 ◽  
Vol 3 (2) ◽  
pp. 243-254
Author(s):  
Rina Hartanti ◽  
Ratna Darasih ◽  
Koramen Haulian Sirait
Keyword(s):  
High School Graduates ◽  
Small And Medium Enterprises ◽  
Educational Institution ◽  
Financial Statements ◽  
Teaching Staff ◽  
Practical Training ◽  
Medium Enterprises ◽  
Economic Constraints ◽  
Financial Transactions

Abstract Abstract :The importance of education in improving the quality of life of a nation and state is well recognized by the Bina Amanah Cordova Entrepreneurship School as an Entrepreneurial Human Resource educational institution that provides free education to high school graduates who have economic constraints in continuing their education to a higher level of education and  allow  a definitive answers regarding the existing economic constraints. The School of Entrepreneurship Bina Amanah Cordova is in dire need of  Lecture  who can provide knowledge and skills in accounting through financial recording training  for Micro, Small and Medium Enterprises (UMKM). Therefore, the Faculty of Economics and Business - Trisakti University in order to help meet the needs of these teaching staff, in collaboration with the Bina Amanah Cordova Entrepreneurship School carry out Community Service (PKM) by providing practical training on recording MSME financial transactions in accordance with SAK-ETAP Accounting standards. , begins with an explanation of the understanding and accounting process starting from recording financial transactions in journals to the posting process to the general ledger and financial statements, practicing accounting questions, and discussing financial recording problems that Cordova students still face. The results after the PKM implementation were in line with expectations, where participants were very enthusiastic about asking about SAK-ETAP accounting and answering the accounting exercises given.

scholarly journals THE IMPLEMENTATION OF SAK ETAP AND THE EFFECT OF UMKM PREPARATION IN DEALING WITH MEA (ASEAN ECONOMIC SOCIETY) (CASE STUDY ON UMKM MEDAN & BINJAI IN 2016)

2018 ◽  
Author(s):  
Supriyanto
Keyword(s):  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Economic Activities ◽  
Business Conditions ◽  
Asean Countries ◽  
Asean Economic Community ◽  
Medium Enterprises

Micro Small and Medium Enterprises (UMKM) provide a strong contribution to the economy in Indonesia. In the fluctuating condition of Indonesia's economy, UMKM is able to prove its existence in the Indonesian economy. Moreover UMKM also contributed in reducing the number of productive unemployment in Indonesia. The potential of UMKM in Indonesia does not necessarily provide ease for Indonesia in facing the MEA. UMKM in Indonesia still have many obstacles, one of them is financial access that resulted in constraints in capital problems to develop the business. Most of UMKM entrepreneurs are unable to provide accounting information related to their business conditions. This condition is related to the financial information presented by UMKM in the financial statements, meaning that the quality of UMKM financial statements is not sufficient. This triggered the weakness of UMKM defense in facing competition of MEA which have started to enter Indonesia. The ASEAN Economic Community (MEA) is an economic integration agenda of ASEAN countries aimed at eliminating, or minimizing the constraints in conducting economic activities across regions, for example in the trade of goods, services and investments.

scholarly journals STUDI KUALITATIF TENTANG MANFAAT DAN KERUGIAN DALAM PENYUSUNAN LAPORAN KEUANGAN PADA UD MITRA PELITA

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Maurenthia J. Mandey ◽  
David P. E. Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Small Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Business Units ◽  
Medium Enterprises ◽  
Descriptive Method

The financial statements are fundamental for every company, both large companies and small companies. In Indonesia, according to the Ministry of Cooperatives and Micro Small and Medium Enterprises, up to 2013 the total number of business units is 57,900,787, SME’s with the largest business units as much as 57,895,721 (99.99%) and large enterprises as much as 5.066 (0.01%). The development of SME’s is only seen in the number, while in the financial aspect, SME’s still lags behind. This condition is also experienced by UD Mitra Pelita who have not prepared financial statements. The purpose of this study is to know how the financial management of UD Mitra Pelita and their views on the benefits and losses in the preparation of financial statements as well as the factors that the reason the owner of the company has not compiled or not prepare financial statements. The method of analysis used in this research is descriptive method with case study design. The results showed that the financial management of UD Mitra Pelita the same as SME’s in general that is not yet prepared financial report. This raises many problems in their business activities. The factors that cause UD Mitra Pelita has not compiled financial statements are not much different from SME’s in general. However, these factors are not a barrier for UD Mitra Pelita to implement financial reports that have many benefits for their business activities.Keywords:Financial Reports, Benefits, Losses, Factors.

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