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 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.

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 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 Accounting Policies, Management Judgements And Financial Reporting Quality Of Small And Medium Enterprises In Nigeria: A Survey

2021 ◽  
Vol 2 (2) ◽  
pp. 58-70
Author(s):  
Efeeloo Nangih ◽  
Samuel Chikwuchehia Wali ◽  
Peggy Oluchi Anyanwu
Keyword(s):  
Financial Reporting ◽  
Survey Design ◽  
Small And Medium Enterprises ◽  
Reporting Quality ◽  
Financial Statements ◽  
Financial Reports ◽  
Financial Decisions ◽  
Medium Enterprises ◽  
Accounting Policy

The accounting policy adopted by an enterprise, together with the level of approximations done by the management in financial statements, could either enhance or impair their relevance and reliability, and by extension, the credibility of financial decisions made by users of such reports. This is because financial statements portray the financial position and performance of entities. This study assesses the influence of management’s choice of accounting policy and accounting approximations in financial statements on the quality of financial reports of Small and Medium Enterprises in Nigeria. The study was anchored on the Stakeholders’ theory. The study also adopted the survey design approach. Data were mainly collected through the questionnaire and was analyzed using descriptive statistics and regression techniques. Findings revealed that wrong approximations may affect the quality of financial reports, together with other factors.  It was recommended that management of small and medium enterprises should adhere to the provisions of accounting standards when designing their accounting policies and in their judgements/approximations; in order to reduce material errors and enhance the quality of their financial report.

Model Pemberdayaan Usaha Mikro Dan Pengaruhnya Terhadap Kemandirian Usaha

2015 ◽  
Vol 2 (1) ◽  
pp. 75-93
Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti
Keyword(s):  
Human Resources ◽  
Small And Medium Enterprises ◽  
Poverty Rate ◽  
Cultural Centers ◽  
Central Java ◽  
Tourism Education ◽  
The Indian Ocean ◽  
Medium Enterprises ◽  
The City

Yogyakarta is a city and the capital of Yogyakarta Special Region in Java, Indonesia. It is renowned as a center of tourism, education and culture. Yogyakarta is one of the foremost cultural centers of Java. This region is located at the foot of the active merapi vulcano. Yogyakarta is often called the main gateway to the Central Java as where it is geographically located. It stretches from Mount Merapi to the Indian Ocean. This province is one of the most densely populated areas of Indonesia. Yogyakarta is popular tourist destination in indonesia after Bali. These have attracted large number of visitors from across Indonesia and abroad to the city. This status makes Yogyakarta is one of the most heterogeneus cities in Indonesia. In edition, Yogyakarta has attracted large number of people to reside in this city for business. One of these comers is small entrepreneurs with their market munchies enterprise (specially a traditional snack trader). This business is one of famous business in Yogyakarta, we will find rows of pavement vendors selling market munchies. The students and tourists are their main target customers. Market munchies enterprise is part of small and medium enterprises SMEs as livelihood activities. SMEs has an important role in economic growth of Indonesia. Therefore, it is very important to develop and strengthen the micro enterprise empowerment. Micro enterprise empowerment is one of strategy to reduce the poverty rate in Indonesia. Major challenger in implement this program are that micro entrepreneurs are conventional and have satisfied with their revenue. It is very important to develop a comprehensive and sustainable micro enterprise empowerment which consist of strengthen the quality of human resources, maximize the government’s roles, empower the enterprise capital and strengthen the partnership and autonomous. Micro enterprise autonomy will contribute to the economic and investment climate. This will lead to establish an accountable enterprise both for the micro enterprise and customers which at the end will strengthen the development of the micro enterprise in Yogyakarta.Keyword: micro entreprise, human resources, government roles, capital, partnership and autonomous.

TRANSFER OF COMPETENCES (FROM THEORY TO PRACTICE) FOR HEALTH PROFESSIONALISTS

2018 ◽  
Vol 28 (2) ◽  
pp. 663-669
Author(s):  
Hristina Milcheva ◽  
Pavlina Teneva ◽  
Katya Mollova ◽  
Albena Andonova
Keyword(s):  
Medical Science ◽  
Medical Laboratory ◽  
Teaching Staff ◽  
Practical Training ◽  
Transfer Of Knowledge ◽  
Significant Percentage ◽  
Real Application ◽  
Theory To Practice ◽  
Effective Transfer

Achieving the desired high quality of student education is a major goal and task of the higher medical schools. Training is a very factual process involving not only learning and material facilities, but also teaching staff and motivated students. The main objective in the preparation of healthcare students is the quality practical training that modern higher education has to provide. No less important is the student's opinion on the methods and tools used in their training. For this reason, the younger generation sets its requirements in its formation as a medical specialist. The modern lecturer must skillfully pass on knowledge so that a transfer of competences from theory to practice can be successfully accomplished. The purpose: Establish the students' opinion on the quality of the learning process, allowing an effective transfer of competences from theory to practice. Materials and Methods: The analyzes in this report are from an anonymous questionnaire conducted among 145 students from the Thracian University from the professional field "Health Care" - first, second and third courses specialty "Rehabilitator therapist", "Medical Laboratory assistant", "Geriatric Care" and " Nursing "during the summer semester of the school year 2017/18. MSExcel and StatGrafics were used to process the data. Results and Discussion: To achieve effective training, it is imperative for lectures to maintain a high level of competence and constantly get acquainted with developments in medical science. Students highly appreciate as the most important qualities of the teacher's ability to maintain the interest of students "; "Attitude towards students" and its "competence". A significant percentage of those surveyed believe that the theory, in theory, finds real application in practice. A significant percentage of those surveyed believe that the theory, to practice, finds real application in practice. The transfer of knowledge from theory to practice is a two-way information process between lecturers and students of scientific knowledge and practical skills. Finally, we can point out that the transfer of competence from theory to practice is a process influenced by a number of factors such as: the professional competencies of the academic lecturer and the clinical tutor; better collaboration between the higher medical school and the clinical base; organization of training. Maintaining the interest of the students in acquiring the medical profession is an important prerequisite for their subsequent successful realization.

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

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 Electrification, Power Outages and Employment

2020 ◽  
Vol 7 (4) ◽  
pp. 147
Author(s):  
Josephine Ofori Adofo
Keyword(s):  
Developing Countries ◽  
Fixed Effects ◽  
Small And Medium Enterprises ◽  
Poor Quality ◽  
Power Outages ◽  
Industrial Growth ◽  
Industrial Composition ◽  
Negative Implication ◽  
Medium Enterprises

Although electrification rates have increased in developing countries, the poor quality of electricity still remains a challenge. This paper studies the effects of electrification at the intensive margin, using a fixed effects approach. I find that power outages significantly reduce employment, earnings, and hours of work. A key channel through which outages affect employment is decreased prevalence of small and medium enterprises (SMEs) among households. Evidence indicates that severe outages reduce opportunities for households to indulge in income generating activities. The decrease in employment opportunities is further exacerbated by reduced industrial growth and changes in the industrial composition. The results suggest that unreliable electricity may have a negative implication for job creation in developing countries.

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