scholarly journals Accounting Practices and Organizational Performance: Evidence from Small and Medium Scale Enterprises in Sri Lanka

2020 ◽  
Vol 4 (1) ◽  
pp. 69-75
Author(s):  
Saseela Balagobei
Keyword(s):  
Sri Lanka ◽  
Organizational Performance ◽  
Small And Medium Enterprises ◽  
Sampling Technique ◽  
Developed Countries ◽  
Positive Influence ◽  
Jel Classification ◽  
Primary Data ◽  
Record Keeping ◽  
Medium Scale

Over the past few decades, the researchers demonstrate consistent effort in investigating the Small and Medium scale Enterprises (SMEs). This sector plays a crucial role in the economic growth in both developing and developed countries. The research investigated how accounting practices influence the organizational performance of small and medium scale enterprises in Sri Lanka. Accounting practices consists of record keeping, budgeting practices and payroll accounting whereas organizational performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results revealed that among the accounting practices, only record keeping and budgeting practices have significant positive influence on organizational performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use. JEL Classification: M41.

scholarly journals Impact of Record Keeping Practices on Business Performance of Small and Medium Scale Enterprises in Sri Lanka

2019 ◽  
Vol 9 (4) ◽  
pp. 439
Author(s):  
Saseela Balagobei
Keyword(s):  
Sri Lanka ◽  
Business Performance ◽  
Small And Medium Enterprises ◽  
National Development ◽  
Sampling Technique ◽  
Positive Influence ◽  
Vital Role ◽  
Primary Data ◽  
Record Keeping ◽  
Medium Scale

Record keeping plays a vital role in development by providing recorded information which is crucial in the strategic formulation of national development policies and plans. The purpose of the study is to examine the influence of record keeping practices on the business performance of small and medium scale enterprises in Sri Lanka. Record keeping practices consists of proper accounting records, preparation of accounting records and accounting records procedures whereas business performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results reveal that record keeping practices have significant positive influence on business performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use.

scholarly journals Kompetensi, Independensi, Bukti Audit, dan Kualitas Hasil Audit Internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah

2018 ◽  
Vol 5 (01) ◽  
pp. 65-76
Author(s):  
Nungki Ayu Kusuma ◽  
Darmansyah Darmansyah
Keyword(s):  
Internal Audit ◽  
Sampling Technique ◽  
Positive Influence ◽  
Jel Classification ◽  
Primary Data ◽  
Small And Medium Enterprise ◽  
Audit Evidence ◽  
Audit Result ◽  
Medium Enterprise

ABSTRACT This research analyzes the influence of competency, independency, and audit evidence on the quality of internal audit results at the Inspectorate of the Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. The population in this research auditor Inspectorate Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia, as many as 32 people auditors. The sampling technique is done by using saturated sampling method so that the sample used is the entire population. The data used is the primary data with the distribution of questionnaires to all respondents. The testing is done with multiple regressin test. Particially, competency has positive influence to the quality of internal audit result. Independency and audit evidence particially don’t influence quality of internal audit result in Inspectorate of Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. ABSTRAK Penelitian ini menganalisa pengaruh kompetensi, independensi, dan bukti audit terhadap kualitas hasil audit internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Populasi dalam penelitian ini auditor Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, yaitu sebanyak 32 orang auditor. Teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh sehingga sampel yang digunakan adalah seluruh populasi yang ada. Data yang digunakan merupakan data primer dengan penyebaran kuesioner ke seluruh responden. Pengujian dilakukan dengan uji regresi berganda. Secara masing- masing, kompetensi memberikan pengaruh yang positif terhadap kualitas hasil audit internal. Independensi dan bukti aduit secara terpisah tidak memberikan pengaruh terhadap kualitas hasil audit internal di Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. JEL Classification: M40, M42

scholarly journals PENGARUH REKRUTMEN DAN SELEKSI, PELATIHAN DAN PENGEMBANGAN, PENILAIAN KINERJA, DAN KOMPENSASI TERHADAP KINERJA ORGANISASI

2018 ◽  
Vol 19 (2) ◽  
pp. 229-242
Author(s):  
ASTRIE SEPTININGTYAS ◽  
NURWANTI NURWANTI
Keyword(s):  
Organizational Performance ◽  
Performance Appraisal ◽  
Management Practice ◽  
Sampling Technique ◽  
Training And Development ◽  
Positive Influence ◽  
Primary Data ◽  
Permanent Employees ◽  
Recruitment And Selection ◽  
Staff Level

The purpose from this research is to determine how to influence human resource management practice such as recruitment and selection, training and development, performance appraisal, and compensation to organizational per-formance. The methods which is used on the research is descriptive and casuality. Respondents who in volved in this study is permanent employees with staff level who work for Hoka-Hoka Bento in all branches Bekasi as much as 160 people. This research used saturated sampling technique. The data was obtained from primary data which has been collected through questionnaires with likert scale. The methods of data analys is on this research are simple regression and multiple regression. The result soft his research are variable of recruitment and selection, training and development, performance appraisal, and compensation have positive influence to organizational performance individually. Recruitment and selection is variable that have the most significant impact on organizational performance.

scholarly journals Kompetensi, Independensi, Bukti Audit, dan Kualitas Hasil Audit Internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah

2018 ◽  
Vol 5 (01) ◽  
pp. 65-76
Author(s):  
Nungki Ayu Kusuma ◽  
Darmansyah Darmansyah
Keyword(s):  
Internal Audit ◽  
Sampling Technique ◽  
Positive Influence ◽  
Jel Classification ◽  
Primary Data ◽  
Small And Medium Enterprise ◽  
Audit Evidence ◽  
Audit Result ◽  
Medium Enterprise

ABSTRACT This research analyzes the influence of competency, independency, and audit evidence on the quality of internal audit results at the Inspectorate of the Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. The population in this research auditor Inspectorate Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia, as many as 32 people auditors. The sampling technique is done by using saturated sampling method so that the sample used is the entire population. The data used is the primary data with the distribution of questionnaires to all respondents. The testing is done with multiple regressin test. Particially, competency has positive influence to the quality of internal audit result. Independency and audit evidence particially don’t influence quality of internal audit result in Inspectorate of Ministry of Cooperatives and Small and Medium Enterprise Republic of Indonesia Republic of Indonesia. ABSTRAK Penelitian ini menganalisa pengaruh kompetensi, independensi, dan bukti audit terhadap kualitas hasil audit internal pada Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. Populasi dalam penelitian ini auditor Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia, yaitu sebanyak 32 orang auditor. Teknik pengambilan sampel dilakukan dengan menggunakan metode sampel jenuh sehingga sampel yang digunakan adalah seluruh populasi yang ada. Data yang digunakan merupakan data primer dengan penyebaran kuesioner ke seluruh responden. Pengujian dilakukan dengan uji regresi berganda. Secara masing- masing, kompetensi memberikan pengaruh yang positif terhadap kualitas hasil audit internal. Independensi dan bukti aduit secara terpisah tidak memberikan pengaruh terhadap kualitas hasil audit internal di Inspektorat Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. JEL Classification: M40, M42

Analisa Pengaruh Professionalism dan Rewards Terhadap Job Satisfaction Serta Implikasinya Pada Organizational Commitment; Telaah Pada Sopir Taksi Konvensional Bandara Soekarno-Hatta

2018 ◽  
Vol 9 (2) ◽  
pp. 1-17
Author(s):  
Aldo Winata
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Structural Equation ◽  
Sampling Technique ◽  
Positive Influence ◽  
Primary Data ◽  
Equation Modeling ◽  
Taxi Driver ◽  
Probability Method ◽  
Positive Effect

Jakarta is the place where the largest number of land transportation in Indonesia, according to Djarot in Kompas.com article, vehicles every day increased about 1500 units. And according to an article from Liputan 6, revenue from conventional taxi drivers dropped dramatically after the entry of online transport by 40-50% during 2016 due to the entry of online transport. Conventional taxi companies must immediately anticipate this phenomenon so that their human resources can survive in the company. The purpose of this research are first, to know is there a positive effect from professionalism factors to organizational commitment and job satisfaction. Second, to know job satisfaction factors have a positive effect to organizational commitment. And the last is to know is there a positive effect from rewards factors to job satisfaction and organizational commitment’s factors. This research uses descriptive method with non-probability method. Through judgmental sampling technique, primary data collection was obtained from questionnaire distribution to conventional taxi driver of Soekarno-Hatta Airport. The data has been collected and then obtained by using Structural Equation Modeling (SEM). The result of this research indicates that there is positive influence from professionalism to organizational commitment but the data do not support the hypothesis, there is positive influence from professionalism to job satisfaction, but there’s negative effect between job satisfaction and organizational commitment, there is positive relation of rewards to job satisfaction, Finally there is a positive effect of rewards on organizational commitment. Keywords: organizational commitment, professionalism, rewards, job satisfaction, ecommerce, conventional taxi driver.

scholarly journals Customer Satisfaction and Customer Loyalty: Leading Super Markets in Jaffna District, Sri Lanka

2017 ◽  
Vol 8 (2) ◽  
pp. 67
Author(s):  
Kumaradeepan V. ◽  
Pathmini, M G S
Keyword(s):  
Social Sciences ◽  
Regression Analysis ◽  
Sri Lanka ◽  
Customer Satisfaction ◽  
Customer Loyalty ◽  
Random Sampling ◽  
Quantitative Method ◽  
Sampling Technique ◽  
Primary Data ◽  
The Impact

The topic of the research is Customer Satisfaction (CS) and Customer Loyalty (CL); special reference to the leading supermarkets in Jaffna. The objective of the research is to identify the impact of Customer Satisfaction on Customer Loyalty of leading Supermarkets in Jaffna, Sri Lanka. The research is simply deductive approach to find out the impact between Customer satisfaction and Customer loyalty. Quantitative method is available based on primary data. At present there are 08 numbers of supermarkets functioning in Jaffna district and popular three were selected. Random sampling technique is used to collect the data from customers of supermarkets in selected area. The analysis is carried out using a sample of 240 customers in Jaffna and only 218 were taken to analyze. ‘Statistical Package for Social Sciences’ (SPSS) 22.0 version was used in order to analyze the data. Correlation was used to find the connection between Customer Satisfaction and Customer Loyalty. Also Regression analysis is used to predict the value of a variable based on the value of two or more other variables. Also found that about 40 percent connection between Customer Satisfaction and Customer Loyalty and also found around 16% affect by Customer satisfaction to Customer loyalty.

scholarly journals Pengaruh Promosi dan Website Quality Terhadap Impulse Buying Pada E-Commerce Lazada di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (3) ◽  
pp. 463
Author(s):  
Aan Satria ◽  
Okki Trinanda
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Positive Influence ◽  
Primary Data ◽  
Impulse Buying ◽  
Great Opportunity ◽  
Website Quality ◽  
Analysis Technique ◽  
The Impact

The e-commerce business has now developed rapidly, the impact of development is that the number of prosuct varies and easily earned. The ease of such information will result in consumers will be more consumptive infulfilling their needs, even they tend to make impuse buying. As one of the emerest e-commerece in Indonesia, Lazada should be able to see this as a great opportunity in as effort to increase the company’s sales and sustainability. One effort in increasing impulse buying is of external factors ranging from the promotion and quality of websites that are launched on e-commerce bussines. This study aims to know and prove how much influence promotion and website quality to impulse buying e-commerce Lazada in Padang City. The samples were taken using Cochran formula with 100 respondents. This sampling technique is based on nonprobability sampling method. The type of data used in this study is primary data. Data analysis technique used multiple regression analysis technique using SPSS version 20. The results of this study indicate that: (1) Promotion has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,014 < 0,05). (2) Website Quality has positive influence and significant effect toward impulse buying e-commerce Lazada in Padang city (0,046 < 0,05)Keyword: promotion, website quality, impulse buying.

scholarly journals Firm Performance: Does Mastering a Foreign Language Matter?

10.29007/dkzg ◽  
2018 ◽  
Author(s):  
Remedios Hernández Linares ◽  
María José Naranjo ◽  
Héctor Sánchez Santamaría ◽  
Mercedes Rico García ◽  
Laura Fielden Burns ◽  
...  
Keyword(s):  
Foreign Language ◽  
Organizational Performance ◽  
Small And Medium Enterprises ◽  
Language Education ◽  
Foreign Language Education ◽  
Primary Data ◽  
First Semester ◽  
Improved Performance ◽  
Medium Enterprises ◽  
The Impact

Over the last twenty years the impact of language in international and multinational companies has attracted significant scholarly attention, which is reflected in the growing literature. However, and despite the fact that small and medium enterprises (SMEs) constitute the engine of numerous economies worldwide, the impact of foreign languages on SMEs’ performance remains understudied. This is especially intricate because, considering that SMEs often have fewer resources, the commitment of such resources to language acquisition and foreign language education can only be justified in the case of improved performance. To address this gap, the objective of our research aims to get insights whether and how the domain of a foreign language (mainly English) affects SMEs’ performance. For this purpose, we perform an exploratory empirical study based on data collected through a telephone questionnaire during the first semester of 2017. A group of private Spanish SMEs constitutes our sample. Our work presents the results of the statistical analysis of these primary data, and contributes to a more nuanced perspective on language utility for organizational performance.

scholarly journals Short-Term Debt and Financial Performance of Small and Medium Scale Enterprises in Buganda Region, Uganda

2020 ◽  
Vol 9 (4) ◽  
pp. 58-69
Author(s):  
Henry Mugisha ◽  
Job Omagwa ◽  
James Kilika
Keyword(s):  
Financial Performance ◽  
Small And Medium Enterprises ◽  
Low Cost ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Short Term ◽  
Cross Sectional ◽  
Capital Shortage ◽  
Qualitative Approaches

Short-term debt is regarded as an important source of financing for Small and Medium-sized enterprises (SMEs). This is because it can be easily accessed and useful during times of emergent working capital shortage. However, short-term debt is the least researched among the components of capital structure, which explains why its contribution to the financial performance of small and medium-sized businesses still lacks empirical validation especially in the Ugandan context. This paper sought to determine the effect of short-term debt on financial performance of Small and Medium Enterprises in Uganda. The study adopted a descriptive cross-sectional research design to collect and analyse the data. Stratified random sampling technique was used to select SMEs while purposive sampling technique was used to select one key respondent from each of the sampled 453 SMEs in Uganda. Primary data was collected using survey questionnaire. Data was analysed using descriptive statistics and simple linear regression analysis. The findings indicted that short-term debt had a negative and significant effect on financial performance of SMEs as measured by return on assets. The study provides empirical evidence to support the propositions in the extant literature that short-term debt significantly hampers financial performance of SMEs. The study recommends that SMEs should adopt low cost operation procedures to improve profitability. This would lead to accumulated profits that can be used for investment purposes as a means of driving growth among the SMEs without resorting to borrowing. This paper suggests that further research should be conducted to establish the justification for the negative and significant effect of short-term debt on financial performance using qualitative approaches.

scholarly journals The Effect of Knowledge Identification and Knowledge use on Performance of Small and Medium-Scaled Enterprises (SMEs): A Study of Apparel SMEs in Sri Lanka

2019 ◽  
pp. 31-41
Author(s):  
I. P. W. Sirinaga ◽  
Prof. (Dr.) Ali Khatibi ◽  
Dr. Ferdous Azam
Keyword(s):  
Sri Lanka ◽  
Export Performance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Two Dimensions ◽  
Primary Data ◽  
Sample Population ◽  
Knowledge Use ◽  
Frame Work ◽  
Knowledge Identification

The previous empirical findings identified knowledge identification and knowledge use as two dimensions of knowledge management; however, both areas were not extensively studied in the literature. Therefore, the paper attempted to determine the nature of knowledge identification and knowledge use on the performance of apparel sector Small and Medium-scaled Enterprises (SMEs) in Sri Lanka and also to analyze the effect of the performance of apparel SMEs. The population was determined from export performance indicators of the Export Development Board of Sri Lanka (EDB) as of 2017, and National Frame Work for SMEs in Sri Lanka was taken as the parameter to classify SMEs, which record annual turnover less than LKR 750 million. A simple random sampling technique was used as the sampling technique to ensure appropriate representation of the sample population. The owners of export-oriented apparel SMEs in Sri Lanka have been considered as respondents. A self-administrated questionnaire was used to gather primary data and SPSS 21 version was used to generate results.

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