scholarly journals Implementasi Industri 4.0 dan Aplikasi Lamikro Untuk Entitas Mikro, Kecil, dan Menengah

2020 ◽  
Vol 1 (01) ◽  
pp. 12-23
Author(s):  
Nurmala Ahmar ◽  
Diah Ekaningtyas ◽  
Nanang Shonhadji
Keyword(s):  
Industrial Revolution ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
The Internet ◽  
Business People ◽  
Online Platforms ◽  
Technological Developments ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Alternative Solutions

Abstrak      Revolusi industri bukan hanya dari sisi teknologi mesin tetapi juga berkembang ke teknologi informasi, seperti internet dan aplikasi. Usaha mikro berkembang pesat seiring perkembangan teknologi. Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) melansir sebanyak 3,79 juta usaha mikro, kecil, dan menengah (EMKM) sudah memanfaatkan platform online dalam memasarkan produknya. Jumlah ini berkisar 8 persen dari total pelaku EMKM yang ada di Indonesia, yakni 59,2 juta. Mendukung perkembangan tersbut Ikatan Akuntan Indonesia menerbitkan Standar Akuntansi Entitas Menengah Kecil tahun 2016 dan efektif berlaku Januari 2018. Kemenkop UKM menindaklanjuti pemberlakuan standar tersebut dengan menerbitkan aplikasi penyusunan laporan keuangan mikro dengan nama Lamikro (Laporan Keuangan Mikro) pada Oktober 2017. Sampai dengan September 2018 Lamikro telah diunduh lebih dari 5000 pengunduh. Kemudahan, kesederhaan dan fleksibilitas aplikasi tersebut menarik pelaku usaha untuk memanfaatkannya. Implementasi Lamikro pada capaian angka tersebut belum dikatakan berhasil jika dibandingkan dengan 3,79 juta pelaku usaha yang menggunakan platform online apalagi jika dbandingkan dengan  59 juta pelaku usaha mikro di Indonesia.  Artikel esai ini bertujuan untuk menggali potensi penggunakan Lamikro dan menawarkan alternatif-alternatif solusi agar implementasi Lamikro berjalan dengan efektif. Abstract      The industrial revolution was not only in terms of machine technology but also developed into information technology, such as the internet and applications. Micro businesses are growing rapidly along with technological developments. Kementerian Koperasi dan Usaha Kecil Menengah (Kemenkop UKM) launched a total of 3.79 million micro, small and medium enterprises (MSMEs) that have used online platforms to market their products. This number is around 8 percent of the total MSME players in Indonesia, which is 59.2 million. Supporting the development of the Indonesian Institute of Accountants issued the Accounting Standards for Small Medium Enterprises in 2016 and effective January 2018. The UKM Ministry of Cooperatives followed up on the implementation of the standard by issuing applications for the preparation of microfinance reports under the Lamikro (Microfinance Report) in October 2017. September 2018 Lamikro has been downloaded more than 5000 downloaders. Convenience, simplicity and flexibility of the application attracts business people to use it. Lamikro's implementation on the achievement of these figures has not been said to be successful when compared to the 3.79 million business people who use online platforms especially if compared to 59 million micro-entrepreneurs in Indonesia. This essay aims to explore the potential of using Lamikro and offer alternative solutions so that the implementation of Lamikro effectively.  

Electronic Commerce Opportunities, Challenges and Organizational Issues for Australian SMEs

2011 ◽  
pp. 297-314
Author(s):  
Mohini Singh
Keyword(s):  
Electronic Commerce ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Process Reengineering ◽  
The Internet ◽  
Organizational Issues ◽  
Integrated Environment ◽  
Technological Developments ◽  
Research Findings ◽  
Medium Enterprises

Australian small businesses are increasingly adopting the Internet and the World Wide Web as a medium of doing business to reach new customers and suppliers, cut costs and expand business. They also use it to enhance communication between buyers and suppliers. This chapter discusses the findings of an exploratory study in Australia that identified the objectives, opportunities and challenges of e-commerce experienced by small businesses that were mostly early adopters of the Internet as a medium of trade. E-commerce issues presented in this chapter include research findings, supported by theory from literature. Electronic commerce opportunities, challenges and organizational learning by small and medium enterprises (SMEs) in Australia indicate that small businesses have created value with e-commerce, although benefits are long term and dependent on a plethora of technological, business and management issues that need to be addressed. Due to the fast-evolving nature of e-business and technological developments that are new to many small businesses, challenges such as managing the expanded flow of information, cross-border taxation, authentication, trust and security, as well as the high costs of acquiring the required technologies and skills, are prevalent. Other challenges of e-commerce range from Web site maintenance to business process reengineering for an integrated environment. Research findings also highlight the fact that small businesses need formal methods of evaluating the performance of e-commerce to realize the benefits of investment and to further expand their e-commerce venture.

scholarly journals EMPLOYING FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY FOR AUDITING

2013 ◽  
Vol 3 (2) ◽  
Author(s):  
Akie Rusaktiva ◽  
Adri Putra Nugraha
Keyword(s):  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Accounting Standards ◽  
Secondary Data ◽  
Financial Accounting ◽  
Public Accountability ◽  
Financial Reports ◽  
The Difference ◽  
Small Medium Enterprises ◽  
Medium Enterprises

<p>Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) is a financial accounting standards issued by The<em> </em><em>Indonesian Institute of Accountants</em> or <em>Ikatan Akuntan Indonesia</em> (IAI) and endorsed by the Financial Accounting Standards Board of Indonesian Accountants or <em>Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia </em>(DSAK IAI) and intended for small and medium enterprises. The underlying priciple of IAI in issuing this particular standards is the attempt to facilitate small and medium enterprises in arranging their financial reports. If this standard is not issued, they have to follow the new FAS (which is stage of adopting IFRS – full convergence 2012) to arrange their financial reports. The application of this FAS-EWPA based IFRS is relatively more complex and expensive for small and medium enterprises. FAS-EWPA adopted some parts of IFRS (International Financial Reporting Standards) for small-medium enterprises (IFRS for Small-Medium-sized Entities/SMEs). This study aims to describe the layout of the difference measurement, assessment, report and the implementation of auditing standards between FAS-IFRS and FAS-EWPA. This study employed descriptive qualitative technique of data analysis by reviewing literature and analysing the field concerning with the implementation of Financial Accounting Standards Statements (FASS) and FAS-EWPA. Specifically, the secondary data of this study are FAS-IFRS and FAS-EWPA. The findings shows that there is a difference presentation and disclosure of financial statements between entities which report using FAS-IFRS and FAS-EWPA. Therefore the perceived program and audit procedures will be different because it will be tailored to the presentation and objectives the audit, suppose that in the implementation of FASS and EWPA, there is a difference in the assertions about the disclosure/presentation. For other assertions about existence, completeness, rights and obligations as well as assessment and allocation, basically, between FASS and EWPA, they have a common concept. While in presentation assertions as has been described earlier, the FAS-EWPA has a simpler form than with FASS, therefore there is a definitely difference in terms of the presentation between the two.</p> <p><em> </em></p> <p><em> </em></p>

scholarly journals Pelatihan Pemasaran Melalui Media Sosial Dalam Meningkatkan Penjualan Produk UMKM Di PLUT KUMKM Tulungagung

2021 ◽  
Vol 1 (1) ◽  
pp. 45-52
Author(s):  
Nurani Nurani ◽  
Eni Widhajati ◽  
Eni minarni ◽  
Mukhamad Eldon
Keyword(s):  
Social Media ◽  
Industrial Revolution ◽  
Small And Medium Enterprises ◽  
Global Market ◽  
Business People ◽  
Marketing Model ◽  
Increasing Knowledge ◽  
Use Of Social Media ◽  
Medium Enterprises ◽  
Product Promotion

Abstract Micro, Small and Medium Enterprises play an important role in improving the economy and welfare of the community. The ability to compete and market products is one of the spearheads for business actors to exist and be competitive. There are many factors that influence the success of a business, however how a product can dominate the market is one of the priorities that business actors must do. In the era of the Industrial Revolution 4.0, business people can no longer rely on conventional marketing, they must also start marketing their products online. This shift in the marketing model must be carried out immediately by business actors so that their products are able to compete in the global market. In this context, the business actors have been assisted by PLUT KUMKM Tulungagung which  have experienced in solving many problems in terms of marketing,. The purpose of this activity is to provide knowledge about the use of social media as a marketing medium and provide skills to MSME owners in increasing sales of their products. The method used in this activity is training and mentoring. The results of the training and mentoring activities besides increasing knowledge are expected that business actors will also be able to use social media as a means of product promotion and marketing so that sales can increase. Abstrak Usaha Mikro Kecil Menengah berperan penting dalam meningkatkan perekonomian dan kesejahteraan masyarakat. Kemampuan bersaing dan pemasaran produk menjadi salah satu ujung tombak agar pelaku usaha dapat eksis dan berdaya saing. Banyak faktor yang mempengaruhi keberhasilan suatu usaha, namun bagaimana  suatu produk dapat menguasai pasar menjadi salah satu prioritas yang harus dilakukan oleh pelaku usaha. Pada era Revolusi Industri 4.0 pelaku usaha tidak dapat lagi mengandalkan pemasaran konvensional, mereka juga harus mulai memasarkan produknya secara online. Pergeseran model pemasaran ini harus segera dilakukan oleh pelaku usaha agar produknya mampu bersaing dipasar global. Pelaku usaha binaan PLUT KUMKM Tulungagung banyak mengalami kendala dalam hal pemasaran, pelaku usaha masih mengandalkan pemasaran konvensional dan belum memanfaatkan media social secara maksimal sebagai sarana pemasaran produknya. Tujuan kegiatan ini adalah untuk memberikan pengetahuan tentang pemanfaatan media social sebagai media pemasaran dan memberikan ketrampilan kepada pemilik UMKM dalam meningkatkan penjualan produknya. Metode yang digunakan dalam kegiatan ini pelatihan dan pendampingan. Hasil dari kegiatan disamping meningkatkan pengetahuan diharapkan pelaku usaha juga mampu memanfaatkan sosial media sebagai sarana promosi dan pemasaran produk sehingga penjualan dapat meningkat.   

scholarly journals INTRODUCTION OF ONLINE-BASED ACCOUNTING RECORDING SYSTEM FOR SMALL AND MEDIUM ENTERPRISES

ICCD ◽  
2019 ◽  
Vol 2 (1) ◽  
pp. 43-47
Author(s):  
Hendi Prihanto ◽  
Meiliyah Ariani ◽  
Dwi Prihatini ◽  
Watriningsih Watriningsih
Keyword(s):  
Industrial Revolution ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Business World ◽  
Business People ◽  
Doing Business ◽  
Accounting Software ◽  
Entrepreneurial Activities ◽  
Medium Enterprises ◽  
Modern Era

Industrial Revolution 4.0 demands every person, in the modern era and full of digitalization to have advantages and uniqueness in order to lead them to win competitions. The existence of many kinds of accounting-based supporting software technology if used properly will bring its users to a profit that can not only minimize the risk of financial statements from materiality, but also the use of human resources. This PKM aims to provide understanding to all parties (the community, students and business people) so that they are skilled in bookkeeping using internet-based accounting software that is low at cost, practical, and safe in doing business. This is because at this time the business world is strongly influenced by information technology, so innovation and learning are needed for the community in advancing the understanding and use of IT. The results of the activity provides understanding and at the same time knowledge to users that will be used practically in business activities, so as to be able to contribute through its operations that help their business development through preparing precise and fast financial statements in providing information for decision making. This activity provides enormous benefits for the community, especially those who pursue entrepreneurial activities because they are effective in their implementation, for that it needs to be done on an ongoing basis in the future by using existing and newer software

Electronic Commerce Opportunities, Challenges and Organizational Issues for Australian SMEs

2011 ◽  
pp. 316-333
Author(s):  
Mohini Singh
Keyword(s):  
Electronic Commerce ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
The Internet ◽  
Organizational Issues ◽  
Integrated Environment ◽  
Technological Developments ◽  
Research Findings ◽  
Medium Enterprises ◽  
Flow Of Information

Australian small businesses are increasingly adopting the Internet and the World Wide Web as a medium of doing business to reach new customers and suppliers, cut costs and expand business. They also use it to enhance communication between buyers and suppliers. This chapter discusses the findings of an exploratory study in Australia that identified the objectives, opportunities and challenges of e-commerce experienced by small businesses that were mostly early adopters of the Internet as a medium of trade. E-commerce issues presented in this chapter include research findings, supported by theory from literature. Electronic commerce opportunities, challenges and organizational learning by small and medium enterprises (SMEs) in Australia indicate that small businesses have created value with e-commerce, although benefits are long term and dependent on a plethora of technological, business and management issues that need to be addressed. Due to the fast-evolving nature of e-business and technological developments that are new to many small businesses, challenges such as managing the expanded flow of information, cross-border taxation, authentication, trust and security, as well as the high costs of acquiring the required technologies and skills, are prevalent. Other challenges of e-commerce range from Web site maintenance to business process re-engineering for an integrated environment. Research findings also highlight the fact that small businesses need formal methods of evaluating the performance of e-commerce to realize the benefits of investment and to further expand their e-commerce venture.

scholarly journals Cloud Computing Adoption Using TOE Framework for Indonesia’s Micro Small Medium Enterprises

2020 ◽  
Vol 4 (4) ◽  
pp. 237
Author(s):  
Anderes Gui ◽  
Yudi Fernando ◽  
Muhammad Shabir Shaharudin ◽  
Mazita Mokhtar ◽  
I Gusti Made Karmawan ◽  
...  
Keyword(s):  
Cloud Computing ◽  
Industrial Revolution ◽  
Positive Impact ◽  
Small And Medium Enterprises ◽  
Factors Affecting ◽  
Cloud Computing Adoption ◽  
Toe Framework ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

Cloud computing is one of the pillars of the Industrial Revolution 4.0. Cloud computing provides ample benefits to companies such as mobility, ease of access, and enable collaboration. Nevertheless, the impact of cloud computing on the micro, small and medium enterprises (MSMEs) is not well established. This research aims to classify the factors affecting the acceptance of cloud computing in Indonesian MSMEs. A total of 135 participants participated in this analysis. The TOE Structure is used in this analysis. Methods of data collection using Google form. The details have been analysed with SPSS and SmartPLS. The findings demonstrated that top management encouragement and relative advantages have a positive impact on the adoption of cloud computing in MSMEs in Indonesia. In order to increase the adoption of cloud-based computing in Indonesia, cloud-based businesses need to concentrate on these two reasons so that MSMEs in Indonesia can embrace more cloud computing. Furthermore, the improvement of cloud computing adoption should come from government policy and incentives. Theoretically, this research helps to establish the TOE framework by providing empirical evidence. This research also explains that the TOE framework can help companies to understand critical domains that impact their businesses and which domain companies should focus.

scholarly journals Use of Information Technology among Performers Micro Small Medium Enterprises in the Border Area (Study in Belu, East Nusa Tenggara) (Penggunaan Teknologi Informasi di Kalangan Pelaku Usaha Mikro Kecil Menengah di Daerah Perbatasan (Studi di Kabupaten Belu Provinsi Nusa Tenggara Timur))

2016 ◽  
Vol 1 (2) ◽  
pp. 141
Author(s):  
Baso Saleh ◽  
Yayat D. Hadiyat
Keyword(s):  
Information Technology ◽  
Educational Level ◽  
Small And Medium Enterprises ◽  
Research Process ◽  
The Internet ◽  
Border Area ◽  
Qualitative Approaches ◽  
Highly Correlated ◽  
Small Medium Enterprises ◽  
Medium Enterprises

Conditions in the communities along the border are generally poor with a low level of welfare and living in isolated areas. One effort to improve the economy of the border area communities is through the empowerment of micro, small, and medium enterprises (SMEs). The presence of information technology (IT) to change the way in the business by providing new opportunities and challenges for the development of SMEs. The purpose of this study was to describe the use of IT in the development of SMEs. The method used in this study is a mixed methods of data collection and data analysis as well as a mix of quantitative and qualitative approaches through several phases of the research process. the results of this study, can generally be described that the use of IT among SMEs in Belu relatively popular in the community, both in terms of the ability of businesses to operate computers and in terms of accessing the internet. However, if viewed from the use of computers and the Internet to support the management or the management of their SMEs in general is still relatively low. The results also clearly illustrate that the issue of SMEs educational level is highly correlated with their ability to utilize IT as a means of supporting the management of SMEs.Kondisi masyarakat di sepanjang perbatasan umumnya miskin dengan tingkat kesejahteraan yang rendah dan tinggal di wilayah terisolir. Salah satu upaya meningkatkan perekonomian masyarakat wilayah perbatasan adalah melalui pemberdayaan usaha mikro, kecil, dan menengah (UMKM). Hadirnya teknologi informasi (TI) mengubah cara dalam bisnis dengan memberikan peluang dan tantangan baru bagi pengembangan UMKM. Tujuan penelitian ini adalah untuk menggambarkan pemanfaatan TI dalam pengembangan UMKM. Metode penelitian yang digunakan dalam penelitian ini adalah mix method yaitu  pengumpulan data dan menganalisis data serta perpaduan pendekatan kuantitatif dan kualitatif melalui beberapa fase proses penelitian. Hasil penelitian ini, secara umum dapat digambarkan bahwa penggunaan TI di kalangan pelaku UMKM di Kabupaten Belu relatif sudah memasyarakat, baik dalam hal kemampuan para pelaku usaha mengoperasikan komputer maupun dalam hal mengakses internet. Namun jika dilihat dari pemanfaatan komputer dan internet untuk mendukung pengelolaan atau manajemen UMKM mereka pada umumnya relatif masih rendah. Hasil penelitian ini juga sangat jelas menggambarkan bahwa persoalan tingkat pendidikan pelaku UMKM sangat berkorelasi dengan kemampuan mereka memanfaatkan TI sebagai sarana pendukung pengelolaan UMKM.

The Adoption of Financial Accounting Standards for Small Medium Enterprises by Muslim Entrepreneurs

2020 ◽  
Vol 27 (2) ◽  
pp. 54
Author(s):  
Muslichah Muslichah ◽  
Sunarto Sunarto ◽  
Anang Amir Kusnanto ◽  
Sri Indrawati ◽  
Hariyanto Hariyanto
Keyword(s):  
Financial Reporting ◽  
Quantitative Data ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Unexpected Finding ◽  
Financial Reports ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Chartered Accountants ◽  
Structured Questionnaire

This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports

scholarly journals Corporate parents, initial legitimacy, and resource acquisition in small and medium firms: An empirical examination

2011 ◽  
Vol 14 (1) ◽  
pp. 23-34 ◽  
Author(s):  
Gregory Murphy ◽  
Neil Tocher
Keyword(s):  
Firm Size ◽  
Small Firms ◽  
Small And Medium Enterprises ◽  
Empirical Test ◽  
Resource Acquisition ◽  
The Internet ◽  
Empirical Examination ◽  
Credit Scores ◽  
Medium Enterprises ◽  
Medium Firms

Small and medium enterprises (SMEs) commonly struggle to acquire needed financial, human, and technological resources. The above being stated, recent scholarly research argues that SMEs that are able to successfully navigate the legitimacy threshold are better able to gather the resources they need to survive and grow. This article provides an empirical test of that claim by examining whether the presence of a corporate parent positively influences SME resource acquisition. Results of the study show that SMEs with corporate parents, when compared to like-sized independent SMEs, have higher credit scores, have more complete management teams, use more computers, and are more likely to be on the Internet. These differences are most pronounced for very small firms and diminish in significance as firm size increases. Study implications include the notion that presence of a corporate parent likely represents a successful navigation of the legitimacy threshold, positively increasing SME resource acquisition.

scholarly journals Sistem Pendukung Keputusan Kelayakan Penerimaan Nasabah Menggunakan Metode Profile Matching

2020 ◽  
Vol 5 (1) ◽  
pp. 98
Author(s):  
Anita Ahmad Kasim ◽  
Raziyan Dwi Pathan
Keyword(s):  
Programming Languages ◽  
Small And Medium Enterprises ◽  
Web Based ◽  
Customer Data ◽  
Matching Process ◽  
Customer Acceptance ◽  
Profile Matching ◽  
Long Time ◽  
Small Medium Enterprises ◽  
Medium Enterprises

 Abstract—PT Sarana Sulteng Ventura is one company that aims to provide loan capital is micro, small, and medium enterprises (UMKM) as a venture partner timed short or long to be able to stand on its own with loan capital that fits with the kind of effort that it takes for the customer. In providing venture capital loans, the company has some terms and conditions that apply. and the company still cultivate customer data manually so that it takes quite a long time. Then with this author makes the eligibility decision support system which will facilitate customer acceptance staff employees of PT Sarana Sulteng Ventura to pre-screen customer deserves a loan business capital to client or small medium enterprises. The researchers used a system that is web -based systems using the programming language PHP and MySQL into its data base processing and sublime text 2 as editor of programming languages. This research used the method of profile matching process to perform the calculation of assessments to help give the eligibility decision of acceptance the customer at PT. Sarana Sulteng Ventura city of Palu.

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