scholarly journals Tatakelola Keuangan UMKM Berbasis ETAP dan Android Untuk Meningkatkan Efisiensi Kinerja Usaha pada Era Covid-19 Normal Baru

2021 ◽  
Vol 1 (02) ◽  
pp. 110-120
Author(s):  
Sailendra Sailendra ◽  
Syahril Djaddang ◽  
M. Ardiansyah Syam ◽  
Susilawati Susilawati ◽  
Nungki P
Keyword(s):  
Business Performance ◽  
Small And Medium Enterprises ◽  
Digital Systems ◽  
Economic Order ◽  
Continuous Training ◽  
New Normal ◽  
Face To Face ◽  
Financial Governance ◽  
And Performance ◽  
Medium Enterprises

Abstrak        Usaha Mikro Kecil dan Menengah (UMKM) dan Koperasi, merupakan salah satu pilar serta tulang punggung perekonomian bangsa, yang menyerap banyak tenaga kerja dan kesempatan berusaha pada sektor informal. Pandemi Covid-19 dan disrupsi industri 4.0 telah merubah tatanan sosial-ekonomi, turut mempengaruhi jenis industri ini. Salah satu tantangan yang dihadapi oleh UMKM dan Koperasi saat ini, masih rendahnya literasi akuntansi dan tatakelola keuangan, ditambah dengan transformasi tatanan sosial-ekonomi dari sistem konvensional ke sistem digital. Salah satu solusi untuk meningkatkan pengetahuan UMKM dan Koperasi terhadap dunia digital yang berhubungan dengan literasi akuntansi dan tatakelola keuangan yaitu melalui pelatihan, pendampingan dan penelitian. Pelatihan, pendampingan dan penelitian terhadap para pelaku UMKM dan Koperasi ini dilakukan dengan metode berinteraksi langsung melalui tatap muka dan observasi lapangan. Implikasi dari hasil pelatihan, pendampingan dan penelitian, merekomendasikan agar pelatihan dan pendampingan yang dilakukan oleh akademisi bersinergi dengan Dinas Koperasi dan UMKM, perlu terus dilakukan secara berkesinambungan. Karena, dengan pelatihan dan pendampingan yang berkesinambungan, literasi dan keterampilan akuntansi berbasis SAK ETAP dan tatakelola keuangan berbasis teknologi digital Android UMKM dapat ditingkatkan. Sehingga efisiensi dan kinerja usaha dapat tercapai. Terutama pada era pandemi Covid-19 dan normal baru, agar pelaku usaha UMKM tetap dapat eksis dan mampu berkompetisi dalam menghadapi persaingan usaha. Kata Kunci: umkm dan koperasi, efisiensi dan kinerja usaha, akuntansi berbasis android, digitalisasi takakelola keuangan, covid-19, normal baru.        Abstract       Micro Small and Medium Enterprises (MSMEs) and Cooperatives are one of the pillars and backbone of the nation's economy, which absorbs a lot of labor and business opportunities in the informal sector. The Covid-19 pandemic and industrial disruption 4.0 have changed the socio-economic order; it also affects this type of industry. One of the challenges faced by MSMEs and Cooperatives today is the low accounting literacy and financial governance, coupled with the transformation of the socio-economic order from conventional to digital systems. One solution to increase the skill and knowledge of MSMEs and Cooperatives to the digital system related to accounting literacy and financial governance is through training, mentoring, and research. Pieces of training, mentoring, and research on MSMEs and Cooperative members are conducted by interacting directly through face-to-face and field observation. The implications of the results of this training, mentoring and study, recommend that the training and mentoring undertaken by academics in synergy with Cooperatives and MSMEs Government need to continue to be carried out on an ongoing basis. With continuous training and mentoring, literacy, and accounting skills based on SAK ETAP and financial governance based on Android, MSMEs can be improved to achieve the business's efficiency and performance. Especially in the era of the Covid-19 pandemic and the new normal, MSMEs are still available to exist and compete in the business competition. Keywords: msmes and cooperative, efficiency and business performance, android-based accounting, digitization of financial governance, covid-19, new normal.  

scholarly journals Study Action Research: Literasi Akuntansi UMKM Berbasis ETAP dan Android Pada Era Covid-19 Normal Baru

2021 ◽  
Vol 1 (1) ◽  
pp. 7-16
Author(s):  
Syahril Djaddang Djaddang ◽  
Sailendra S ◽  
M. Ardiansyah Syam ◽  
Susilawati Susilawati ◽  
Nunky P
Keyword(s):  
Action Research ◽  
Community Service ◽  
Economic Order ◽  
Continuous Training ◽  
Face To Face ◽  
Digital World ◽  
Entrepreneurial Culture ◽  
Financial Governance ◽  
And Performance ◽  
Research Action

Abstract The purpose of implementing community service and research (action research) is to accelerate the process of developing an entrepreneurial culture; to increase the knowledge of MSMEs and Cooperatives in the digital world related to ETAP and Android-based accounting literacy through training, mentoring and research on MSME and cooperative actors in Bogor City. The Covid-19 pandemic and industrial disruption 4.0 have changed the socio-economic order; it also affects this type of industry. One of the challenges faced by MSMEs and Cooperatives today is the low accounting literacy and financial governance, coupled with the transformation of the socio-economic order from conventional to digital systems. One solution to increase the skill and knowledge of MSMEs and Cooperatives to the digital system related to accounting literacy and financial governance is through training, mentoring, and research. Pieces of training, mentoring, and research on MSMEs and Cooperative members are conducted by interacting directly through face-to-face and field observation. The implications of the results of this training, mentoring and study, recommend that the training and mentoring undertaken by academics in synergy with Cooperatives and MSMEs Government need to continue to be carried out on an ongoing basis. With continuous training and mentoring, literacy, and accounting skills based on SAK ETAP and financial governance based on Android, MSMEs can be improved to achieve the business's efficiency and performance. Especially in the era of the Covid-19 pandemic and the new normal, MSMEs are still available to exist and compete in the business competition.    

scholarly journals Product Abundance, Product Delivery and Price of Product as Determinants of Online Business Profit Performance

2021 ◽  
Vol 16 (2) ◽  
pp. 391-407
Author(s):  
Syaza Fahzlin Mohd Fahrughazi ◽  
◽  
Amrizah Kamaluddin ◽  
Keyword(s):  
Significant Relationship ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Product Price ◽  
Online Business ◽  
Profit Performance ◽  
Product Delivery ◽  
Business Profit ◽  
And Performance ◽  
Medium Enterprises

With the increasing number of small and medium enterprises (SMEs) in Malaysia, most young entrepreneurs have started to use the internet as their business platform. However, the issue faced by these SMEs is maintaining their profit performance and long-term business sustainability. In maintaining their profit performance, entrepreneurs need to ensure they have product abundance, provide the best service delivery and offer the best price in the market. Hence, the objective of this research was to examine the relationship between an online business performance with the three main pillars of online business - product abundance, product delivery and product price. 210 registered SMEs located in the Klang Valley were chosen as the survey respondents. The result indicates that, product abundance and product price have a significant relationship with the performance, while product delivery had no significant relationship. This study proved that price of products offered by online business is crucial in maintaining customers’ satisfaction that is closely related to sales and performance. The findings of the study assists the entrepreneurs in developing their business while contributing to the nation’s economy when more potential SMEs’ businesses with an online capability are able to penetrate into the international market and compete globally. Keywords: online business, product abundance, product delivery, price of product, profit performance

scholarly journals Does Environmental Uncertainty Affect Entrepreneurs’ Orientation and Performance? Empirical Evidence from Indonesian SMEs

2012 ◽  
Vol 14 (1) ◽  
pp. 1
Author(s):  
Rina Herani ◽  
Otto Andersen
Keyword(s):  
Entrepreneurial Orientation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Critical Role ◽  
Environmental Uncertainty ◽  
Uncertain Environments ◽  
Uncertain Environment ◽  
And Performance ◽  
Medium Enterprises

Small and medium enterprises (SMEs) have a critical role in economic growth in Indonesia and become the backbone for job creation, poverty alleviation, and safeguard during the crisis. However, they are highly exposed to uncertain environments. The present study aimed to investigate the influence of SMEs’ entrepreneurial orientation on business performance when uncertain environments exist. A total of 152 Indonesian SMEs were studied in order to assess this relationship. Moderated regression analysis is performed as the main statistical procedures to analyse the moderating role of environmental uncertainty on the influence of entrepreneurial orientation on business performance. Surprisingly, the result of the present study did not confirm the previous predominant studies which found that entrepreneurialorientation dimensions are positively associated with business performance in growing in an uncertain environment. Indonesian entrepreneurs were reluctant to innovate, be proactive, and take risks when an uncertain environment exists. The present study was an endeavour to provide better insight in explaining the inconsistent and ambiguous findings from existing literature.

Financial Orientation, Product Innovation and Firm Performance — An Empirical Study in the Japanese SMEs

2016 ◽  
Vol 13 (03) ◽  
pp. 1640005 ◽  
Author(s):  
Kayhan Tajeddini
Keyword(s):  
Firm Performance ◽  
Empirical Study ◽  
Empirical Research ◽  
Product Innovation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Asian Context ◽  
And Performance ◽  
Medium Enterprises

Research into product innovation and financial orientation in the small and medium enterprises (SMEs) is burgeoning, yet our understanding of the finance product innovation and performance remains unclear. Given the lack of empirical research on the role of financial orientation on innovation performance in the SMEs, especially in an Asian context, the current study addresses the relationships between financial orientation, product innovation and business performance in the Japanese SMEs, because it has a long established record on product innovation. Data were generated from 189 Japanese businesses and the results were analyzed using multiple regression. Results confirm the study hypotheses. Implications for management are discussed, along with suggestions for further research.

Alignment Effect of Entrepreneurial Orientation and Marketing Orientation on Firm Performance

2016 ◽  
Vol 7 (4) ◽  
pp. 58-69
Author(s):  
Yueh-Hua Lee
Keyword(s):  
Firm Performance ◽  
Entrepreneurial Orientation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Alignment Effect ◽  
Entrepreneurial Marketing ◽  
Marketing Orientation ◽  
Central Argument ◽  
And Performance ◽  
Medium Enterprises

Previous studies have shown the relevance of corporate entrepreneurial orientation (EO), marketing orientation (MO), and business performance. However, considerable variation exists in the magnitude of the relationship between EO and business performance, and no significant relationship between EO and performance has yet been found. Our central argument is that the benefits of EO depend on firm MO, and the performance of a firm is highest when EO and MO are aligned. This study explored the influence of entrepreneurial–marketing alignments on the performance of small and medium enterprises (SMEs) and determined the variables that are most conducive of the alignment effect on SME growth in the context of the Taiwanese economy. Understanding this relationship is essential for guiding entrepreneurial behavior to improve firm performance.

Succession planning and performance of family-owned small and medium enterprises in Arusha City – Tanzania

2019 ◽  
Vol 10 (3) ◽  
pp. 213-230 ◽  
Author(s):  
Rose Haynes Kiwia ◽  
Kenneth M.K. Bengesi ◽  
Daniel W. Ndyetabula
Keyword(s):  
Succession Planning ◽  
Quantitative Research ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Family Members ◽  
Research Approach ◽  
Research Paradigm ◽  
Content Type ◽  
And Performance ◽  
Medium Enterprises

Purpose The purpose of this paper is to examine succession planning and performance of family-owned small and medium enterprises (SMEs). Design/methodology/approach The quantitative research approach and a cross-sectional research design were employed. The probability sampling technique was used to draw 219 respondents from the sampling frame. A structured questionnaire was used for data collection. Descriptive statistics and independent samples t-tests were used for data analysis. Findings It was revealed that most of family-owned SMEs founders in the study area had mechanisms for succession planning for their businesses. Also, there is a difference in business performance when successors are selected and prepared by business founders compared to when they are selected and prepared by other family members. Successors selected and prepared by business founders performed better in business than successors who were selected and prepared by other family members. Research limitations/implications This study employed a quantitative research paradigm methodology, which limits deep discussion with respondents. Future studies could consider using a qualitative research paradigm methodology. Originality/value The paper presents succession planning process experience in family-owned SMEs in the study area, specifically the existence of succession planning in family-owned SMEs. It also shows a difference in business performance between the two investigated groups. This paper will benefit business founders, family business successors and researchers.

Mediating effect of innovation with market orientation and performance relationship

2019 ◽  
Vol 17 (2) ◽  
pp. 152-167
Author(s):  
Seemant Kumar Yadav ◽  
Vikas Tripathi ◽  
Geetika Goel
Keyword(s):  
Market Orientation ◽  
Business Performance ◽  
Developing Economies ◽  
Small And Medium Enterprises ◽  
Mediating Effect ◽  
Incremental Innovation ◽  
Cross Sectional ◽  
Content Type ◽  
And Performance ◽  
Medium Enterprises

Purpose The purpose of this study is to examine the effect of market orientation on performance and to figure out the mediator effect of incremental innovation on this relationship with an implementation on Indian small and medium enterprises (SMEs). Design/methodology/approach Following a survey among 333 owners/managers of SMEs in Indian, six research propositions were framed. Confirmatory factor analysis (CFA) and regression analysis was used for the purpose of data analysis. Findings The outcome of the study demonstrates a significant effect of market orientation on SMEs performance. In addition, the mediating effect of innovation between market orientation and business performance was not supported in the context. Research limitations/implications This study uses cross-sectional research, which limits the ability to test the causality; hence, such studies should be replicated in other settings also to get more evidences about the relationship. Practical implications The research will help managers especially in manufacturing SMEs of developing countries to understand benefits of being market-oriented to improve performance. Originality/value The study attempts to enrich the market orientation literature especially in developing economies. It identifies the significant effect of interfunctional coordination on performance of small and medium enterprises working in more volatile environment. Further, the study also examines mediating role of innovation between market orientation and performance linkage.

scholarly journals A Factorial Analysis Of The Barriers To Market Orientation Adoption Among Small And Medium Enterprises (SMEs) In A Developing Country

2013 ◽  
Vol 12 (11) ◽  
pp. 1331
Author(s):  
Job Dubihlela ◽  
M. Dhurup
Keyword(s):  
South Africa ◽  
Market Orientation ◽  
Business Performance ◽  
Developing Economies ◽  
Small And Medium Enterprises ◽  
Principal Component ◽  
Face To Face ◽  
Economic Progress ◽  
Medium Enterprises ◽  
Structured Questionnaire

The purpose of the study was to examine the barriers of market orientation by SMEs in South Africa. Data were collected using the personal face-to-face interviews with the use of a structured questionnaire. A total of 350 SMES were selected randomly and visited within the various municipal areas in South Africa. Exploratory factor analysis was used to identify the dimensions using the principal component analysis. A four-factor structure emerged accounting for 62% of total variance. The reliability analysis, reflected coefficient values ranging from 0.743 to 0.893, indicating satisfactory internal consistency amongst variables within each dimension. By analysing the barriers, the adoption of market orientation among SMEs, managers, and marketers are presented with recommended strategies and implications on how to embrace market orientation for effective business performance. Marketing capacities of SMEs may be strengthened through the implementing of market orientation. SMEs are vital for socio-economic progress for developing economies. Effective implementation of market orientation can assist SMEs growth and development.

scholarly journals The Mediating Role of Strategy Flexibility at the Effects of Entrepreneurial Orientation and Market Orientation on Business Performance Small Medium Enterprise Craft Sector in Indonesia

2019 ◽  
Vol 8 (2S9) ◽  
pp. 634-641
Keyword(s):  
Market Orientation ◽  
Entrepreneurial Orientation ◽  
Structural Equation ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
Equation Model ◽  
Strategic Flexibility ◽  
And Performance ◽  
Medium Enterprises ◽  
Positive Effect

The research intends to test the effects of entrepeneurship orientation and market orientation on business performance with strategic flexibility as mediator. Considering Indonesia has been even today eagerly support entrepreneurial, it intends to explore relationship between the three variables in small and medium enterprises context. The study takes place in Indonesia with 194 sampel. For questionnaire distribution, it makes use of online tool with google form. The unit of analysis is owners, managers or decision-makers at the SMEs. For data analysis, it applies structural equation model with WarpPLS approach. The results demonstrate that entrepreneurial orientation does not significant effect on business performance, but has a positive effect on strategic flexibility. While market orientation has a positive effect on business performance, but it does not have significant effect on strategic flexibility. It means that strategic flexibility mediate relationship between entrepreneurial orientation and performance, while it does not hold true for relationship between market orientation and business performance.

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.

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