FINANCIAL MANAGEMENT AND ACCOUNTING PRACTICES OF MICRO AND SMALL ENTERPRISES (MSEs) IN MANIPUR

EPRA International Journal of Economics, Business and Management Studies ◽

10.36713/epra6695 ◽

2021 ◽

pp. 10-18

Author(s):

Jangkholam ◽

A. Rajmani Singh

Keyword(s):

State Government ◽

Financial Management ◽

Management Practices ◽

Annual Report ◽

Secondary Data ◽

The State ◽

Primary Data ◽

Small Enterprises ◽

Efficient Management ◽

Micro And Small Enterprises

Micro and Small Enterprises are a very important sector that continues to contribute enormously for the economic development of the country and to the state of Manipur in particular. The success and failure of these enterprises depends a lot on the efficient management of its financial resources. This paper therefore attempts to study the accounting and financial management practices followed by the Micro and Small Enterprises (MSEs) in Manipur and to make an awareness about the importance of accounting and financial management practices in their business conduct. For the purpose of the study both primary and secondary data are used. Secondary data were collected from the related available literature like books, articles, magazines, MSME annual report, directory of MSME Manipur, etc. Primary data is obtained by distributing questionnaire to 100 respondents who are owner/manager of the MSEs. The collected data were analysed using various statistical tools to get meaningful conclusion. The results of the study revealed that majority of the MSEs do not maintain proper accounting records of their business which made it difficult for the owner-manager to measure the performance of their business. The main reason for the failure of the enterprises to keep proper accounting records is their lack of knowledge in accounting. The financial management practices followed by the MSEs in Manipur are only fire-fighting in nature and no standard rules or procedures are followed for managing their finance. Finally, the study suggested that both the Central and the State Government should make strict rules and regulations to adopt accounting and financial management practices to each and every MSEs operating in the state. KEYWORDS: Accounting practices, Accounting records, Financial management, Micro and Small Enterprises (MSEs), Manipur

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IMPORTANCE OF FINANCIAL MANAGEMENT FOR THE PROPER FUNCTIONING OF AN ENTERPRISE WITH SPECIAL REFERENCE TO THE MICRO AND SMALL ENTERPRISES (MSES) OF MANIPUR

EPRA International Journal of Economic and Business Review ◽

10.36713/epra8394 ◽

2021 ◽

pp. 20-28

Author(s):

Jangkholam ◽

A. Rajmani Singh

Keyword(s):

Financial Management ◽

Management Practices ◽

Secondary Data ◽

Primary Data ◽

Small Enterprises ◽

Working Capital ◽

Efficient Management ◽

Key Factor ◽

Micro And Small Enterprises ◽

Structured Questionnaire

Micro and Small enterprises is a very important segment that continues to contribute enormously for the economic development of the country and to the state of Manipur in particular. The success and failure of these enterprises depends a lot on the efficient management of its financial resources. Working capital management which is very much a part of the financial management is also a key factor as the functioning of most of these enterprises depend mainly on their working capital. This paper therefore attempts to study the financial management practices followed by the Micro and Small Enterprises (MSEs) in Manipur and to make an awareness about the importance of financial management practices in their business conduct. For the purpose of the study both primary and secondary data are used. Secondary data were collected from the related available literature like books, articles, magazines, MSME annual report, directory of MSME Manipur, etc. Primary data is obtained by distributing structured questionnaire to the owner/manager of the sample enterprises. The results of the study revealed that the financial management practices followed by the Micro and Small enterprises in Manipur are only fire-fighting in nature and no standardised rules or procedures are followed in managing their finance. The study suggested that a standardised financial management practices should be adopted by these enterprises which will enable them to measure and compare their performances.

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Sabah State Election 2020: Victory of Alias Haji Sani (WARISAN) at DUN 53 Sekong

ABC Research Alert ◽

10.18034/abcra.v9i3.581 ◽

2021 ◽

Vol 9 (3) ◽

pp. 89-99

Author(s):

Hamdan bin Mohd Salleh ◽

Rashidin Idris ◽

Mohd Naqib Lutfi bin Abdul Latif

Keyword(s):

Political Parties ◽

State Government ◽

Secondary Data ◽

The State ◽

Primary Data ◽

Political Affiliation ◽

Chief Minister ◽

Online Sources ◽

Independent Candidates

The Sabah state assembly was dissolved on 30 July 2020 by the Chief Minister Shafie Apdal to prevent a coup by the previous Chief Minister Musa Aman through his “Group 33”. The 2020 Sabah State election was held on 26 September 2020 involved a record total of 447 candidates vying for 73 state seats. The main contest was between the WARISAN-PLUS of 5 political parties and a group of 9 political parties under the coalition of the newly minted Gabungan Rakyat Sabah (GRS). GRS managed to wrest the state government by comfortably winning 38 out of 73 seats with additional 3 seat came from pro-GRS independent candidates. Nevertheless, WARISAN managed to retain N53 Sekong even as the incumbent have been dropped after 26 months at the helm. This article studied on issues surrounding the victory of Alias Haji Sani during the election. The findings of this articles uses primary data, secondary data, online sources dan participative observation findings. The victory of Alias Haji Sani shows that the influence of people-centric and “Gentlemen Politics Budiman” identification is stronger than political affiliation.

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Post-harvest Management of Cowpea: A potential Cash Crop for the Western Coastal Ecosystem of Goa

Journal of AgriSearch ◽

10.21921/jas.v8i2.7296 ◽

2021 ◽

Vol 8 (2) ◽

pp. 129-134

Author(s):

MATHALA JULIET GUPTA ◽

R. MARUTHA DURAI ◽

SALONI S VANJARI ◽

SUMATI CHAVAN PANDURANG ◽

ASHISH M PITRE

Keyword(s):

Management Practices ◽

Callosobruchus Maculatus ◽

Insect Pest ◽

Secondary Data ◽

The State ◽

Primary Data ◽

Callosobruchus Chinensis ◽

Residual Soil ◽

Post Harvest ◽

Unit Operations

Cowpea, popularly grown as Alsando (Red Bold Variety) or Chowli (the less bold cream colored variety) is a major pulse crop of the state of Goa cultivated in the rice fallows during rabi season under residual soil moisture conditions. Harvest and post harvest losses of Cowpea were estimated by primary and secondary data collected from 50 Cowpea farmers from five villages each in the two districts, North and South of Goa and 9 storage godowns in the year 2012-13. The results showed that in spite of the crop being highly remunerative, it was cultivated in only 40 % of the paddy area. The average losses on field were 10.84 % for harvest, followed by 6.96% for threshing and 4.34 % for storage as calculated from primary data collected on farm. Secondary data showed that the awareness of losses during harvest and post-harvest unit operations was very less as they reported zero losses. The pulse has a high storage insect pest, pulse borer (Callosobruchus maculatus, Callosobruchus chinensis)incidence and hence was stored only for seed purpose in some cases for a year and generally disposed of by the month of May in the godowns and by September at household level. In spite of having high returns, high local demand and nutraceutical value, the crop is not grown in large area due to labour intensive unit operations and high pest incidence. Sensitizing the farmers on good management practices and development of a drudgery free harvesting device can make this remunerative crop popular in the state.

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Determinants of Financial Management Practice: The Case of Micro and Small Enterprises in East Gojjam Zone, Ethiopia

10.21203/rs.3.rs-117192/v1 ◽

2020 ◽

Author(s):

Gedefaw Asres ◽

Beza Muche Teka

Keyword(s):

Financial Management ◽

Management Practice ◽

Multiple Linear Regression Model ◽

Management Training ◽

Small Enterprise ◽

Primary Data ◽

Systematic Sampling ◽

Small Enterprises ◽

The Status ◽

Micro And Small Enterprises

Abstract PurposeFinancial management is defined as the overall arrangement for planning, directing, monitoring, organizing, and controlling of the economic resources of an organization, with a view to efficient accomplishment of the enterprise objectives. It is well recognized that financial management practice has a key reason for the success of those enterprises and it is the main issue for any business type. However, the status of effective financial management practice in developing countries especially in Ethiopia is at its infant stage. Thus, the main objective of the study is to investigate the determinants of financial management practice of micro and small enterprises in East Gojjam Zone. MethodThe type of research applied in this study is explanatory/causal/ in nature. Questionnaires were used to collect primary data. The combination of purposive stratified and systematic sampling techniques were applied to select respondents. A multiple linear regression model was used to test the casual relationship between the study variables.FindingsThe findings indicated that financial management knowledge, financial management attitude, size of enterprise, locus of control, and use of information technology have positive and significant effect on financial management practice. However, gender, owner’s age, and enterprise age have no statistically significant effect on financial management practice of micro and small enterprises.SuggestionThe study suggested that financial management experts should provide financial management training for micro and small enterprise owners/managers.

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Linking Digital India As A Tool For Curbing Farmer Suicides – A Case Study Of Telangana State

Scholedge International Journal of Management & Development ISSN 2394-3378 ◽

10.19085/journal.sijmd030302 ◽

2016 ◽

Vol 3 (3) ◽

pp. 74 ◽

Cited By ~ 2

Author(s):

Suresh Chandra

Keyword(s):

State Government ◽

Agricultural Sector ◽

Secondary Data ◽

The State ◽

Data Sources ◽

Primary Data ◽

Farmer Suicides ◽

Secondary Data Sources ◽

Telangana State ◽

Agricultural Yield

Digital India, a prestigious programme of NDA led Government with a projected value of Rs.113000 Crore is aimed to transform India to Digital empowered society and knowledge economy and among the 9 concentrated areas of Digital India, the present study evaluates the Digital India programme as a tool of opportunistic and social welfare initiative to curb one of the most rising problems in the agricultural sector in the country. Though agriculture, still the major employment provider has been in the situation of crisis due to rising farmer suicides. Farmers have been facing problems including lack of agricultural infrastructural assistance from government, lack of financial assistance regularity from banks and most importantly, the sector has been facing the problem of providing marketable information of yield for farmers. All these resulted in depressed conditions to farmers both financially and mentally which have lead to rising suicide cases especially in the last five years. The state of Telangana has been taken as a case for the present study and the study focuses on how Digital India programme can act as a tool of information provider for farmers, remedial practices through Digital India programme for curbing the farmer suicides. The study further deals with the factors influencing Digital India programme and the areas in farming which require Digital India assistance. The study is based on both primary and secondary data sources. Primary data is collected from farmer families in select districts of Telangana State. Secondary data sources include the reports issued by the state government on farmer suicides, agricultural yield, reports from banks and other published sources from internet and news papers.

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Small Business in Indonesia

Handbook of Research on Innovation and Development of E-Commerce and E-Business in ASEAN - Advances in Electronic Commerce ◽

10.4018/978-1-7998-4984-1.ch006 ◽

2021 ◽

pp. 98-117

Author(s):

Tulus Tambunan

Keyword(s):

Small Businesses ◽

Descriptive Analysis ◽

Secondary Data ◽

Primary Data ◽

Small Enterprises ◽

Exploratory Investigation ◽

Information And Communication ◽

P2p Lending ◽

Micro And Small Enterprises

It is undeniable that information and communication technology (ICT) has changed many things in business. The existence of ICT has also increasingly influenced the way business activities are financed via online, known as financial technology (fintech)-based peer-to-peer (P2P) lending companies. This chapter is based on a study which aims to explore the use of e-commerce by small businesses, represented by micro and small enterprises (MSEs), and the role of P2P lending companies in financing MSEs in Indonesia. As an exploratory investigation, it adopts a descriptive analysis. It analyses secondary data and primary data collected from interviews with randomly selected P2P lending companies and owners of MSEs that have been granted loans from these companies. The results suggest that the use of e-commerce by MSEs in Indonesia is still very low. Although national data is not available yet because it is a new phenomenon, this chapter suggests that the emergence of fintech, especially the P2P lending category, will expand MSEs access to funding from formal sources.

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Risk Management in Rural and Community Banks: The Ghanaian Experience

Case Studies in Business and Management ◽

10.5296/csbm.v2i1.7263 ◽

2015 ◽

Vol 2 (1) ◽

pp. 17

Author(s):

Justice Ray Achoanya Ayam ◽

Gabriel S. Ahinful

Keyword(s):

Risk Management ◽

Financial Management ◽

Management Practices ◽

Empirical Studies ◽

Liquidity Risk ◽

Secondary Data ◽

Primary Data ◽

Survey Questionnaire ◽

Community Banks ◽

Using Data

Despite the significance of effective risk management practices in deepening prudent financial management in Ghana's Rural and Community Banks (RCBs) there appear to be a paucity of empirical studies highlighting the various kinds of risks faced by RCBs. Such studies will enhance RCBs understanding of the extent to which Ghana's RCBs operations are affected by ineffective risk management practices. The purpose of this paper therefore is to examine the extent to which Ghanaian Rural and Community Banks deploy risk management practices in addressing the types of risk affecting their operations using data through a survey involving respondents from Rural and Community Banks and Bank of Ghana/ARB Apex bank. The study uses primary data collected through survey questionnaire from respondents sampled from the RCBs and the Bank of Ghana/ARB/Apex Bank. The research also uses secondary data collected from the ARB/Apex Bank quarterly reports on Rural and Community Banks operations in Ghana. Our empirical findings indicate that credit risk, liquidity risk, operational risk and legal /regulatory risk are the major forms of risk affecting rural and community banks in Ghana. The paper recommends the enforcement of risk management regulations by the ARB Apex Bank and the Bank of Ghana. On the other hand, Rural and community banks should create risk management department and recruit qualified and experience personnel to ensure effective and efficient risk management practices. The research focused on Rural and Community Banks in Ghana and as such the results may not necessarily represent RCBs in other countries.

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ALTERNATIVE SOLUTIONS ON THE ENCROACHMENT OF GOVERNMENT LAND IN PERAK

International Journal of Politics, Public Policy and Social Works ◽

10.35631/ijppsw.27004 ◽

2020 ◽

Vol 2 (7) ◽

pp. 50-61

Author(s):

Hui Lin Har ◽

Aminah Mohsin ◽

Ainur Zaireen Zainudin

Keyword(s):

State Government ◽

Descriptive Analysis ◽

Secondary Data ◽

The State ◽

Primary Data ◽

Security Threats ◽

Use Of Technology ◽

The Government ◽

Financial Allocation ◽

Alternative Solutions

The encroachment on government land is an issue faced by the Perak state government. This land encroachment problem has caused losses to the state government in terms of revenue. Various solutions have been implemented by the Perak government to address the issue of encroachment, but the issue of encroachment still occurs to this day. Therefore, this study was conducted to identify the causes that cause the existing solution to be ineffective and to study alternative solutions to address the issue of encroachment of government land in the state of Perak. To achieve the objectives of the study, a qualitative design was used. Two types of data were obtained, namely primary data and secondary data. Primary data was obtained by interviewing officers from the Enforcement and Technical Unit under the Office of the Director of Lands and Mines Perak to provide an overview of the current situation and feedback on the issue of land encroachment. While for secondary data obtained from extracts of previous studies, newspaper clippings, and related journals. These data are then analysed using descriptive analysis methods. The results of the study found that there are three sources of existing solutions that are ineffective, namely political intervention, limited financial allocation, and security threats from intruders. In addition, there are several alternative solutions that have been proposed, namely the use of technology and the creation of a complete database of encroached land. In conclusion, it is hoped that the findings of this study will benefit all parties, especially the government in addressing the issues of encroachment on land owned by the state government.

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Notary’s Responsibility in Making of Deed Due to Land Acquisition Containing Criminal Corruption

ALHURRIYAH Jurnal Hukum Islam (ALHURRIYAH JOURNAL OF ISLAMIC LAW) ◽

10.30983/alhurriyah.v5i1.2331 ◽

2020 ◽

Vol 5 (1) ◽

pp. 22

Author(s):

Yogi Maron ◽

Ismansyah Ismansyah ◽

Azmi Fendri

Keyword(s):

Legal Theory ◽

Secondary Data ◽

Land Rights ◽

The State ◽

Land Acquisition ◽

District Court ◽

Primary Data ◽

Prison Sentence ◽

Ethics Code

As happened to the Notary Eli SatriaPilo, S.H, Mkn, who was appointed as the Notary who made the Deed of Relinquishment of Land Rights in the Land Acquisition activities for the Construction of Campus III of the State Islamic Institute (IAIN) of Padang which was located in Sungai Bangek District, Padang in 2010. The method used was descriptive, in which describing the applicable legislation associated with legal theory in the facts and realities about the Notary’s Responsibility in Making Deed of Land Acquisition for the construction of Campus III of IAIN Padang in Sungai Bangek. This study used a Normative Juridical approach, in which researching by using and processing secondary data or literature related to the study. The data collected were in the form of primary data obtained from the District Court of Padang, secondary data obtained from secondary legal materials and primary legal materials. Based on the study, it was found that the role of Notary Eli Satria Pilo, in the land acquisition of campus III IAIN was proven to have misused the authority resulting in violation of the Notary Ethics Code and was responsible for accepting termination disrespectfully. Furthermore, he was also shown to be committing a Criminal Corruption made based on the Deed of Relinquishment of Land Rights in the land acquisition for the construction of Campus III of IAIN Padang, so that the State incurred losses of Rp. 1.946.701.050 (one billion nine hundred forty-six million seven hundred one thousand and fifty rupiahs). And he was responsible for receiving and carrying out the sentence that had been handed down by the District Court of Padang, a prison sentence of 4 (four) years, and paying a fine of Rp. 200.000.000 (two hundred million rupiahs).

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PENYELESAIAN GANTI RUGI AKIBAT SENGKETA PENGUASAAN HAK ATAS TANAH SECARA MELAWAN HUKUM (Tinjauan Beberapa Kasus di Pengadilan Negeri Surakarta)

Jurnal Privat Law ◽

10.20961/privat.v7i1.30104 ◽

2019 ◽

Vol 7 (1) ◽

pp. 68

Author(s):

Ananda Dwinanti Kinasih , ◽

M. Hudi Asrori S ,

Keyword(s):

Data Collection ◽

Civil Law ◽

Secondary Data ◽

Land Rights ◽

The State ◽

Primary Data ◽

State Court ◽

Legal Research ◽

Analytical Technique ◽

Legal Force

Abstract This article aims for reviewing how the settlement of compensation as the consequences of the tenure of land rights unlawfully in civil law Surakarta state court verdict number 106/pdt.g/2017/PN.SKT and number 103/pdt.G/2006/PN.SKT where the court’s decision has a permanent legal force. This research is a juridical normative legal research. The location of this research at Notary Office and PPAT Adib Sujarwadi and the State Court Surakarta Class 1A Specific. Kinds and the sources of data in this research are consist of primary data and secondary data. The technique of data collection through interview and library study. The analytical technique used by the author is by the method of syllogism that uses the deduction mindset. Regarding the settlement of compensation due to unlawful tenure of land rights is a compensatory damages, in the form of payment to the victim amounting to a loss that is actually experienced. Based on the decision of the Panel of Judges. Regarding the non-granting of immaterial compensation because the Plaintiff does not attach the appropriate evidence. After the verdict is declared incracht, outside the court, the Defendant and the Plaintiff may hold deliberations to determine the amount of the indemnity or the Plaintiff waived the indemnity obligation, but the Defendant must leave the land of the object of the dispute voluntarily. In the case of still occupy it will be executed by the bailiff from the Court. Keywords: Compensation; Tort; Tenure Of Land Rights.Abstrak Artikel ini bertujuan untuk mengkaji bagaimana penyelesaian ganti rugi akibat penguasaan hak atas tanah secara melawan hukum pada perkara perdata Putusan Pengadilan Negeri Surakarta Nomor 106/ Pdt.G/2017/PN SKT dan Nomor 103/Pdt.G/2006/PN SKT, dimana putusan pengadilan tersebut telah berkekuatan hukum tetap. Penelitian ini merupakan penelitian hukum normatif yuridis. Lokasi penelitian yaitu di Kantor Notaris dan PPAT Adib Sujarwadi dan Pengadilan Negeri Surakarta Kelas IA Khusus. Jenis dan sumber data penelitian ini meliputi data primer dan data sekunder. Teknik pengumpulan data melalui wawancara dan studi kepustakaan. Teknik analisis yang digunakan oleh penulis adalah dengan metode silogisme yang menggunakan pola pikir deduksi. Penyelesaian ganti rugi akibat penguasaan hak atas tanah secara melawan hukum yaitu dengan ganti rugi kompensasi, berupa pembayaran kepada korban sebesar kerugian yang benar-benar dialami. Berdasarkan keputusan Majelis Hakim. Mengenai tidak dikabulkannya ganti rugi immateriil dikarenakan Penggugat tidak melampirkan bukti-bukti yang sesuai. Setelah putusan dinyatakan incraht, di luar pengadilan, Tergugat dan Penggugat dapat mengadakan musyawarah untuk menentukan jumlah ganti rugi atau Penggugat membebaskan kewajiban pembayaran ganti rugi, namun Tergugat harus meninggalkan tanah obyek sengketa secara sukarela. Dalam hal masih tetap menempati maka akan dilakukan eksekusi oleh juru sita dari Pengadilan. Kata Kunci : Ganti Kerugian; Perbuatan Melawan Hukum; Penguasaan Hak Atas Tanah.

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