scholarly journals FACTORS INFLUENCING THE USE OF ACCOUNTING SERVICES BY SMALL AND MEDIUM ENTERPRISES IN KENYA

2017 ◽  
Vol 1 (1) ◽  
pp. 44-59
Author(s):  
Busieney Kipsang ◽  
Mirie Mwangi

Purpose: The purpose of this study was to determine the factors influencing the use of accounting services by small and medium enterprises in KenyaMethodology: The study adopted descriptive research design. A survey was done to establish the factors among owners of SMES in Kenya. There are about 850 such establishments in Kenya of which a sample of 85 firms was taken using stratified random sampling. Data was collected by use of questionnaire method which had both structured and unstructured questions. It was analyzed mainly by use of descriptive statistics such as the mean and inferential statistics such as regression.Results: The study findings revealed that knowledge and competence of the respondents was poor, there was high competition among the SMEs, the respondents had low levels of compliance with accounting legislation and the SME growth was low. In addition, the study findings revealed that there that the SMEs did not use accounting services. The study found that there was positive and significant relationship between knowledge and competence, competition, legislation and SME growth in size.Policy recommendation: The study recommended that training be emphasized as it has an effect on the use of accounting services. There is need to for management to emphasize on use of qualified accountants in order to face the competition facing the SMEs, the management should emphasize on good and proper book keeping of financial records and the SMEs to use services of qualified accountants so as to enhance growth of the business.

2022 ◽  
Vol 11 (1) ◽  
pp. 79
Author(s):  
María Ángeles Turrado-Sevilla ◽  
Isabel Cantón-Mayo

The creation and implementation of innovation proposals in education can provide a new key towards sustainable development. We are aware that schools perform very different innovations but often, with very low levels of impact and dissemination in their community. There are not many studies that describe, put a value on, categorize or analyse the innovations. This study sought to gain insight into the ICT innovations produced in Spanish primary and pre-primary schools. A quantitative approach based on a questionnaire was used to collect the data, named MANEDUIN, completed by 86 teachers selected by stratified random sampling (public - private, rural - urban). The reliability and the construct-related validity was evaluated from the questionnaire and the validity of content decided by means of experts’ judgment. Our findings point to a good consistency in the questionnaire (Cronbach’s Alpha: 0.848). The descriptive statistics and the analysis were made by factorial categories. The results of the factorial analysis confirm the dimensions proposed in the design of the questionnaire in the categories of the factors included in the innovation (social cohesion, interaction with the community, technologies, and success), the innovative schools and their characteristics, the topic and the type of innovation (on resources, direction, materials and time), as well as the obstacles to the innovation. This paper concludes that the questionnaire MANEDUIN is a valid and reliable tool to measure the management of schools’ innovations.


KINDAI ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. 192-212
Author(s):  
Muhamad Salman

Abstract: This study aims to determine both partially and simultaneously how much influence the management ability and mentoring pattern have on business development through market networks (Studies on Small and Medium Enterprises in Balangan Regency) and the variables that influence both directly and indirectly on market development.The method used in this study is a quantitative method and with a population of 5,124 (five thousand one hundred and twenty-four) UMKM, samples were taken using a proportionate stratified random sampling technique using the Slovin formula as many as 98 UMKM, the research instrument was validity and reliability test, the data were tested using linear regression Path analysis using Smart PLS.The results of this study indicate that there is a direct influence of Management Ability, Assistance Pattern and Market Networking influence on Business Development and indirect influence on Management Ability, on Business Development through market networks and does not affect Development Pattern on Business Development through market networks..Keywords: management ability, mentoring pattern, market network and business development.  Abstrak: Penelitian ini bertujuan untuk mengetahui baik secara parsial dan simultan seberapa besar Pengaruh Kemampuan Manajemen Dan Pola Pendampingan Terhadap Pengembangan Usaha Melalui Jejaring Pasar (Studi Pada Usaha Kecil Dan Menengah Di Kabupaten Balangan) serta variabel yang berpengaruh Baik itu secara langsung dan tidak langsung terhadap pengembangan pasar. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan dengan populasi sebanyak 5.124 (lima Ribu Seratus Dua Puluh Empat) UMKM, diambil sampel dengan teknik proportionate stratified random sampling dengan menggunakan rumus Slovin sebanyak 98 UMKM, instrument penelitian uji validitas dan uji reliabilitas, data – data diuji dengan menggunakan regresi linear Analisis Jalur menggunakan Smart PLS. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh secara langsung Kemampuan Manajemen, Pola Pendampingan dan Jejaring Pasar berpengaruh terhadap Pengembangan Usaha dan tidak langsung Kemampuan Manajemen, terhadap Pengembangan Usaha melalui jejaring pasar dan tidak berpengaruh Pola Pengembangan terhadap Pengembangan Usaha melalui jejaring pasar.   Kata kunci :   kemampuan manajemen, pola pendampingan, jejaring pasar dan pengembangan usaha.  


2013 ◽  
Vol 1 (1) ◽  
pp. 50-56
Author(s):  
Akondi Srikanth

This paper seeks to know the awareness level of Indian graduate aspirants towards Entrepreneurship and Intrapreneurship concepts. Under descriptive research, survey method was conducted at a selective institution in Andhra pradesh. A sample of 129 out of 573 was drawn using proportionate stratified random sampling technique, out of which 113 had filled the forms and the leftover 16 were absent at the time of survey. The data was collected using schedule with 13 questions and the data analysis was done using descriptive statistics measure and percentages. From the analysis, it was found that about 53.98% of graduates heard about Entrepreneurship and only 18.58% heard about Intrapreneurship. Very few graduates have designated that certain most significant motives, characteristics and skills required for becoming successful Entrepreneurs or Intrapreneurs. It was also identified that only 23.89% and 7.9% of the total 113 graduate aspirants were willing to become Entrepreneurs and Intrapreneurs correspondingly. The major limitation of the study was that the survey meant for the chosen institution and had excluded the discussion of financial sources for Entrepreneurs or Intrapreneurs, left for further research. Lastly, it was concluded that the graduates were not clearly aware of the concepts, there arises a need to implant the concepts for their growth and our nation aswell.


2016 ◽  
Vol 6 (2) ◽  
pp. 117
Author(s):  
Marzie Ghanbari ◽  
Reza Hoveida ◽  
Seyed Ali Siadat

The objective of the present study is to investigate the relationship between managers’ professionalism and (technical, human, and perceptual) skills in managers of Iran Poly Akril Company. The research is an applied one in terms of objectives, and a descriptive-correlational in terms of method. The population includes all experts working in the company in 2012 as 240 individuals among who 144 participants were selected using the stratified random sampling method proportionate to the population size as the sample size. The data collection instruments were two researcher-made questionnaires of Managers’ skills containing 22 items and with the reliability coefficient as 0.96, and Professionalism containing 28 items and the reliability coefficient as 0.95. Their validity was investigated and confirmed by professors and experts of management. Analyzing data was conducted at the two level of descriptive statistics (frequency, mean, SD, and presentation of tables and charts) and inferential statistics (one sample t-test, correlation coefficient, regression coefficient, ANOVA, and F-test).


2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Mujino Mujino ◽  
Ratih Kusumawardhani ◽  
Diah Cahyani

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.


2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Filsya Khoirina Fildzah ◽  
Ahmad Yamin ◽  
Sri Hendrawati

The purpose of this research was to identified the behavior of mothers in the prevention of stunting on under two years baby in Cipacing Village, Jatinangor, Sumedang District. This research used quantitative descriptive methods. The population of this study was the mother who had a baby 0-2 years in Cipacing Village, Jatinangor, Sumedang District. The samples in this study were 218 people using proportional stratified random sampling. The data were collected using a likert scale  questionnaire, analyzed using frequency distribution based on the mean value, then presented in proportion form. The results showed the behavior of mothers in the stunting prevention of 53.07% had good category on stunting prevention behavior, with the highest result was drinking water and household food management sub variable with 74.3% with good categories and the lowest was the hand washing with soap sub variable with a bad behavior category of 55%. The advice for Public Health Center Institution was beside in terms of facilities but also should have a target in improving the behavior of mothers in stunting prevention through STBM-Stunting programs.


2019 ◽  
Vol 8 (2) ◽  
pp. 189-199
Author(s):  
Khasan Setiaji ◽  
Rifalatul Umi

The business performance is influenced by various factors such as marketing strategy and production factor. Both have important roles to improve business performance. However, the number of Troso weaving cloth decreased gradually from 2013 up to 2016. This study aims at knowing the impact of marketing strategy and production factor to the performance of small and medium enterprises on Troso weaving cloth simultaneously and partially.  The population was 180 owners of Troso weaving cloth with the sample of 64. The sample was determined by using proportionate random sampling. Then, the variables for this study consist of independent variables that are marketing strategy (X1) and production (X2) factor; and dependent variable that is business performance (Y). Based on the percentage descriptive analysis. The marketing strategy variable has influence as many as 73% with good category, while the production factor influences business performance, 61% with the moderate category. This study has found that marketing strategy and production factor have positive and significant impact partially and simultaneously to the business performance of small and medium enterprises on Troso weaving cloth.


Author(s):  
Alireza Jalali ◽  
Ramayah Thurasamy ◽  
Mastura Jaafar

The importance of entrepreneurial orientation (EO), resource-based view (RBV), network types of social capital (SC) and small and medium enterprises (SMEs) have become the main focus in the manufacturing environment. The current study investigates 1. The relationship between EO and Manufacturing SMEs performance and 2. The moderating effect of intra- and extra-industry network in EO and manufacturing SMEs performance relationship. Quantitative method was done through survey. The population of this study was industrial SMEs in Tehran and Hamedan. Proportionate stratified random sampling was employed and out of 580 questionnaires sent out, only 150 questionnaires were returned. The result implies that the dimensions of EO positively improved manufacturing SMEs performance. In addition the result shows that the high intra-industry network strongly moderates the relationship between innovativeness and growth-profit ability and also strongly moderates the relationship between risk-taking and growth-profitability. Contributions and limitations of the study are also discussed accordingly.


Author(s):  
Indra Cahyadinata ◽  
Risqie Iryansyah

This research was aimed to define the corn farmer's behaviour  in Seluma Regency of Bengkulu  Province on inputs and outputs allocation, and determine  of production factors influencing  corn production.  The research was located in three villages in Seluma Regency, namely Riak Siabun, Sido Luhur,  and Sumber Arum. Sixty two farmers were selected using stratified random sampling  method. In this research, the analitical description was used to analyse farmer  behaviour. In order to determine the input and output allocation of the corn productions,  this research used the function of production  Cobb-Douglas  approach. The result showed found that the behaviour of the farmers to choose corn was due to the corn was easy to sell and cultivate. However, the farmers  found  that it  is  hard to access some production factors,  such as seed, fertilizer,  and pesticide. Their prices were also high, and these were contradicted  to the product's  price which was low. Tis research also found that land area is the main factor that has a significant  impacts on production  while other factors were not.Key words: corn, determined factors, production.


2014 ◽  
Vol 2 (1) ◽  
Author(s):  
Aliamin

             The health assessment of Microfinance Institutions (MFIs) is a cooperative incorporated descriptive research study that aims to get the description of health BQ Surya Madinah (Islamic MFIs). The period for this study was raised in 2009 and 2010. The guidelines for use of cooperative health assessment, formulated by the Ministry of Cooperatives and Small and Medium Enterprises Republic of Indonesia, which poured through the Minister's decision No. 35.3/Per/M.KUKM/X/2007 for cooperative health assessment sharia. In a co-operative health assessment consists of eight aspects of sharia that aspects of capital valuation, asset quality, management, efficiency, liquidity, and growth kemadirian, cooperative identity, sharia compliance. However, in this study only four financial ratios studied the aspects of capital, asset quality, liquidity, and the independence and growth.             The results calculation (score) of each component aspect ratio shows the ratio of the components are not all aspects can be expressed well, only three ratios that can yield the best assessment of the capital adequacy ratio of the given conclusion score "HEALTHY" financial ratios for the funds received were conclusions scores "LIQUID" profitability and capital ratios are given conclusion score "HIGH".To obtain better achievements in the future, it requires a proper measures to raise awareness of all members of the cooperative to jointly participate in the implementation of cooperative activities, either in the form of capital, financing and deposits. Key words: health assessment, Islamic MFIs, and BQ Surya Madinah 


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