Factors Influencing Acceptance Of Home-Based Accounting Services (Hibas) For Micro-Entrepreneurs: UITM Postgraduate Accounting Students Perspectives

2021 ◽  
pp. 71-88
Author(s):  
Zafiruddin Bin Baharum ◽  
Nor Syafinaz Shaffee ◽  
Nur Ashikin Ishak ◽  
Zuraeda Ibrahim ◽  
Rozainun Hj Ab Aziz
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Accounting Students ◽  
Contributing Factors ◽  
Postgraduate Students ◽  
Financial Position ◽  
Home Based ◽  
Research Findings ◽  
Time Required ◽  
Medium Enterprises

This study aims to investigate and identify the main factors that influence the acceptance of the Home-Based Accounting Services (HBAS) concept from the perspective of postgraduate students. A well-structured survey questionnaire was distributed to all postgraduate students from the Faculty of Accountancy, University Teknologi MARA (UiTM) between 1 November 2018 and 30 November 2018. The research findings revealed that factors that influence the acceptance of HBAS, the ability of HBAS to provide comprehensive reporting on performance, and increasing the efficiency of owner-clients to manage accounting information were ranked as top priorities. The respondents also expect that HBAS could save time required for their involvement, from the recording to the reporting stages. Additionally, the owner client‘s convenience at the location while the HBAS team operates on-site and the securing of documents that must not be taken out from the site are other contributing factors. This paper contributes to the existing literature and broadens the provision of accounting services to Small and Medium Enterprises (SMEs), also known as Micro-Entrepreneurs. The concept of HBAS could encourage Micro-Entrepreneurs to be more proactive, and issues related to the low percentage of SME business enterprises that keep proper accounting records could be reduced. HBAS is a new concept that aims to assist Micro-Entrepreneurs to keep proper accounting records. Consequently, this could help improve their financial position, as they would be able to review their business‘s financial statements regularly.

scholarly journals PEMBERDAYAAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) JAKARTA SELATAN DALAM PENYUSUNAN LAPORAN KEUANGAN

2021 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Muhammad Nuryatno Amin ◽  
Deliza Henny ◽  
Windhy Puspitasari
Keyword(s):  
Community Service ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Position Statement ◽  
Financial Statement ◽  
Financial Position ◽  
Training Materials ◽  
Service Activity ◽  
Medium Enterprises

<p align="center"><strong>ABSTRAK</strong></p><p>Tujuan kegiatan pengabdian kepada masyarakan ini adalah agar setelah mengikuti kegiatan para peserta yakni pelaku Usaha Mikro Kecil dan Menengah (UMKM) memiliki kemampuan untuk memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal. </p><p>Metode yang digunakan adalah pelatihan yang meliputi ceramah, diskusi dan tanya jawab, serta latihan soal-soal. Materi pelatihan berupa modul penyusunan laporan keuangan dasar. Peserta pelatihan adalah para pelaku UMKM Jakarta Selatan. Analisis terhadap kegiatan dilakukan dengan memberikan skor terhadap latihan soal-soal yang diberikan kepada para peserta. </p><p>Hasil kegiatan ini menunjukan bahwa pelatihan telah berjalan efektif. Peserta mampu memahami dan menyusun laporan keuangan dasar yang terdiri dari laporan laba-rugi, laporan posisi keuangan, dan laporan perubahan modal secara cukup memadai. </p><p><strong>Kata Kunci</strong>: Laporan Keuangan, Laporan Laba-Rugi, Laporan Posisi Keuangan, Laporan Perubahan Modal</p><p> </p><p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>The aims of this community service activity are that after its completion the participants consisting of the entrepreneurs of Micro, Small and Medium Enterprises (MSME) should be able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity.  </em></p><p><em>The method used was training that consist of lecturing, discussion and Q-A, and exercises. Training materials were a module of the preparation of basic financial statement. The participants of this training were the entrepreneurs of MSME of South Jakarta. The activity was analyzed by scoring the exercises delivered to the participants. </em></p><p><em>The results shows that the training is effective. Participants are able to understand and prepare basic financial statements that consist of profit and loss statement, statement of financial position, and statement of changes in equity in sufficient matter. </em></p><p><strong><em>Keywords</em></strong><em>: Financial Statements, Profit and Loss Statement, Statement of Financial Position, Statement of Changes in Equity</em><strong><em></em></strong></p><p><em><br /></em></p>

scholarly journals Manfaat Penggunaan Informasi Akuntansi Bagi Usaha Kecil dan Menengah (UKM) di Kota Padang

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 617
Author(s):  
Arya Febriadi ◽  
Syamwil Syamwil ◽  
Efni Cerya
Keyword(s):  
Qualitative Data ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Statement ◽  
Decision Making Process ◽  
Financial Position ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Qualitative Data Collection

The contribution of Small Medium Enterprises (SMEs) is very important in supporting the growth of the Indonesian economy. In the continuity of the business, surely good management is needed. Management should be able to prepare financial statements so the accounting information that contained within it can be beneficial to the business. This study aims to determine the benefits of accounting information for Small and Medium Enterprises (SMEs) in Padang city. This type of research is descriptive qualitative. Data collection was carried out by interviews with informants using guidelines for interviews and documentation. The informants in this study are three small and medium enterprises (SMEs) that already preparing financial statements consisting of statements of financial position and income statements. The results of the study showed that accounting information beneficial for SMEs assisting in decision making process and accountability. Keyword: acounting information, small medium enterprises (smes), financial statement

scholarly journals Edukasi Penyusunan Laporan Keuangan Badan Usaha Milik Negeri (BUMneg) Ulihalawang Hitumessing

2021 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Fajrul Rahman Slamat ◽  
Ishak Ishak ◽  
Mila Juliyanty Salampessy ◽  
Faizah Salma Kaliky
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Routine Activities ◽  
Accounting Students ◽  
Financial Reports ◽  
Face To Face ◽  
Additional Information ◽  
The Government ◽  
Medium Enterprises ◽  
General Journal

AbstrakSalah satu yang sangat diharapkan oleh pemerintah negeri Hitumessing untuk masyarakatnya demi mencapai kesejahteraan dalam hidup adalah dapat mandiri, serta tidak serta merta menggantungkan apa yang diberikan pemerintah kepadanya melainkan untuk menciptakan lapangan kerja, seperti misalnya usaha dalam bidang jasa, kuliner, dan lainnya. Hal ini akan dibentuk melalui berbagai jenis usaha misalnya home industry, koperasi ataupun Usaha Kecil Menengah (UKM)  Berhubung minimnya pengetahuan tentang penyusunan  laporan keuangan oleh pihak (BUMneg) Ulihalawang  maka kami selaku mahasiswa jurusan  Akuntansi membantu mengatasi masalah penyusunan laporan keuangan pada (BUMneg) Ulihalawang, Tujuan dari edukasi ini untuk memahamkan pegawai dan staf  (BUMneg) Ulihalawang tentang  tata cara penyusunan laporan keuangan agar dapat memahami dan bisa membuat laporan keuangan dengan baik dan benar sesuai dengan SAK ETAP. Treatment yang diberikan setelah mendapatkan masalah riil di lapangan adalah dengan memberikan materi tentang penyusunan laporan keuangan secara tatap muka. pertama yaitu dengan membenahi aspek keuangan pada BUMneg Ulihalawang dan dilanjutkan dengan melakukan penyusunan laporan keuangan BUMneg Ulihalawang dengan benar. Selanjutnya kami  menjelaskan kepada pihak BUMneg bagaimana melakukan penyusunan laporan keuangan ketika adanya transaksi masuk dan transaksi keluar, dan menjelaskan serta  mempraktikkan tata cara atau proses penyusunan laporan keuangan yang dimana berawal dari pembuatan jurnal umum berdasarkan bukti-bukti transaksi yang ada, kemudian memposting ke buku besar berdasarkan akun-akun yang ada pada jurnal umum, selanjutnya memindahkan nilai-nilai yang ada pada buku besar ke neraca saldo berdasarkan akunnya, jika ada informasi tambahan di akhir bulan maka harus dibuatkan jurnal penyesuaian untuk mengetahui nilai suatu akun yang ada pada informasi tambahan tadi. Kemudian kami membantu pihak Bumneg dalam dalam membuat laporan keuangan per 30 juli sekaligus sebagai acuan kepada pihak BUMneg untuk membuat laporan keuangan dalam setiap kegiatan yang dilakukan oleh pihak BUMneg baik kegiatan rutin atau pun kegiatan tambahan.Kata Kunci: Edukasi, Penyusunan Laporan Keuangan, BUMnegAbstractOne of the things that the government of the black country highly hopes for its people in order to achieve prosperity in life is to be able to be independent, and not necessarily to depend on what the government gives to it but to create jobs, such as businesses in the service, culinary, and other fields.  This will be formed through various types of businesses, for example home industry, cooperatives or small and medium enterprises (UKM) due to the lack of knowledge about the preparation of financial reports by the Ulihalawang village-owned enterprise (BUMNeg), so we as accounting students help overcome the problem of preparing financial reports at  Ulihalawang village-owned enterprise, the purpose of this education is to understand the employees and staff of Ulihalawang village-owned enterprises about the procedures for preparing financial reports so that they can understand and be able to make financial reports properly and correctly in accordance with SAK ETAP.  The treatment given after having real problems in the field is to provide material on the preparation of face-to-face financial reports.  The first is to fix the financial aspects of the Ulihalawang village-owned enterprise and continue with the correct preparation of financial reports for the Ulihalawang village-owned enterprises. then we explain to village-owned enterprises how to prepare financial reports when there are incoming and outgoing transactions, and explain and practice the procedures or processes for preparing financial reports which begin with making general journals based on existing transaction evidence, then posting to the ledger based on the accounts in the general journal, then transfer the values in the ledger to the trial balance based on the account, if there is additional information at the end of the month, an adjusting journal must be made to determine the value of an account in the information extra earlier. then we assisted village-owned enterprises in making financial reports as of July 30 as well as a reference for village-owned enterprises to make financial reports in every activity carried out by village-owned enterprises either routine activities or additional activitiesKeywords: Education, Preparation of financial statements, BUMneg

scholarly journals Application Design for Recording Financial Statements

2021 ◽  
Vol 1 (1) ◽  
pp. 17-24
Author(s):  
S Surtikanti ◽  
L Lutfiah ◽  
I Lutfiah ◽  
I Febriani
Keyword(s):  
Data Security ◽  
Qualitative Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Accounting Students ◽  
Financial Report ◽  
The Public ◽  
Report Data ◽  
Technology Users ◽  
Medium Enterprises

The development of information technology users requires applications to organize the recording and presentation of financial report data more easily and accurately. The current financial statements are not only by companies but also by Micro Small and Medium Enterprises (MSMEs). Besides, the public also uses them to manage their financial records. The purpose of this research is to develop accounting applications that have been circulating today to support financial statements to ensure data security. This research used a descriptive qualitative method to collect data in accordance with field facts. The population of this research is students of Universitas Komputer Indonesia who learn to use accurate applications because accurately studied by accounting students, the sample is students majoring in accounting. Sample techniques used purposive sampling, where respondents will be selected according to the criteria. Data collection through questionnaires were distributed online to obtain data in accordance with field facts. This study shows that the development of accounting applications supports the recording of financial statements in maintaining the security of existing data in financial statements. It impacts MSMEs who want to store their financial transaction data safely because there are security features similar to accuracy, except that before storing data, users must enter a special code as at the beginning when starting data recording. It can ensure security in recording financial statements and preventing data modification fraud.

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 Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

2018 ◽  
Vol 12 (2) ◽  
pp. 112
Author(s):  
Galuh Artika Febriyanti ◽  
Agung Sri Wardhani
Keyword(s):  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Financial Accounting ◽  
Primary Data ◽  
Negative Effect ◽  
Convenience Sampling ◽  
Medium Enterprises ◽  
Cash Basis ◽  
Positive Effect

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.

scholarly journals Penyusunan Laporan Keuangan UMKM Berbasis Online dengan Aplikasi LAMIKRO

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Soraya Soraya ◽  
Yani Riyani ◽  
Kartawati Mardiah ◽  
Susan Andriana ◽  
Rika Irawati ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Test Results ◽  
Financial Reports ◽  
Digital Era ◽  
Post Test ◽  
Service Activity ◽  
Accounting Report ◽  
Medium Enterprises ◽  
A Company

In the digital era as it is today, information technology has a significant impact on the process of accounting records in a company. However, the human resource factor is an obstacle for SMEs to develop and be able to compete with large companies. Moreover, if it is associated with the importance of presenting financial statements that are accountable and in accordance with standards, it requires MSMEs to be responsive to technological changes that occur. The existence of these demands, made the Ministry of Cooperatives and Small and Medium Enterprises (SMEs) in October 2017 launch an online-based application that is the Micro Business Accounting Report (Lamikro) application. The purpose of this Community Service activity is to provide knowledge about the preparation of financial statements with the application of Lamikro to MSMEs that are found in the Office of Cooperatives, Micro Business and Trade of Pontianak City. The participants who attended were 34 MSMEs. The methods applied are lecture, tutorial and discussion methods. Before giving a lecture, participants are given pre-test questions first. The pre-test results showed that 80% of participants did not understand the preparation of financial reports both manually and online. At the end of the activity a post test was conducted, which showed that 82.79% of participants had understood the preparation of financial reports both manually and online. This means, there is an increase in the knowledge and understanding of participants from before training and after training.  Keywords: MSME, Financial Statements, Lamikro

scholarly journals IPTEKS PENGGUNAAN MODAL PADA USAHA KECIL DAN MENENGAH MENGGUNAKAN LAPORAN KEUANGAN AKUNTANSI

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Tesalonika Theresa Mutiara Lonto ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Market Share ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Accounting Information System ◽  
Advantages And Disadvantages ◽  
Medium Enterprises ◽  
Starting A Business

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure

Electronic Commerce Opportunities, Challenges and Organizational Issues for Australian SMEs

2011 ◽  
pp. 297-314
Author(s):  
Mohini Singh
Keyword(s):  
Electronic Commerce ◽  
Small Businesses ◽  
Small And Medium Enterprises ◽  
Process Reengineering ◽  
The Internet ◽  
Organizational Issues ◽  
Integrated Environment ◽  
Technological Developments ◽  
Research Findings ◽  
Medium Enterprises

Australian small businesses are increasingly adopting the Internet and the World Wide Web as a medium of doing business to reach new customers and suppliers, cut costs and expand business. They also use it to enhance communication between buyers and suppliers. This chapter discusses the findings of an exploratory study in Australia that identified the objectives, opportunities and challenges of e-commerce experienced by small businesses that were mostly early adopters of the Internet as a medium of trade. E-commerce issues presented in this chapter include research findings, supported by theory from literature. Electronic commerce opportunities, challenges and organizational learning by small and medium enterprises (SMEs) in Australia indicate that small businesses have created value with e-commerce, although benefits are long term and dependent on a plethora of technological, business and management issues that need to be addressed. Due to the fast-evolving nature of e-business and technological developments that are new to many small businesses, challenges such as managing the expanded flow of information, cross-border taxation, authentication, trust and security, as well as the high costs of acquiring the required technologies and skills, are prevalent. Other challenges of e-commerce range from Web site maintenance to business process reengineering for an integrated environment. Research findings also highlight the fact that small businesses need formal methods of evaluating the performance of e-commerce to realize the benefits of investment and to further expand their e-commerce venture.

Финансијска конкурентност привреде Републике Српске // Financial competitiveness of the economy Republic of Srpska

2018 ◽  
Vol 13 (23) ◽  
pp. 49
Author(s):  
Саша Вученовић ◽  
Драган Миловановић ◽  
Милан Граховац
Keyword(s):  
Financial Services ◽  
Small And Medium Enterprises ◽  
Balance Sheets ◽  
Earning Capacity ◽  
Financial Position ◽  
The Social ◽  
The Republic ◽  
Medium Enterprises ◽  
Large Enterprises ◽  
Financial Competitiveness

Резиме: Конкурентност привреде подразумијева њену зарађивачку способност у односу на друге привреде у истој или другим земљама, односно њену способност привлачења инвестиција и прилагођавања друштвено-економским условима. У раду је дата анализа финансијске конкурентности привреде Републике Српске, по сегментима, малих, средњих и великих предузећа. С тим у вези, анализирали смо билансе стања и билансе успјеха предузећа привреде Републике Српске на бази података Агенције за посредничке, информатичке и финансијске услуге Републике Српске за период 2012-2013. година. Стога,, главни проблем истраживања гласи: „Колика је и каква финансијска конкурентност привреде Републике Српске?” Основни циљ рада је анализирати позицију предузећа Републике Српске према различитим показатељима финансијске конкурентности. У малим и средњим предузећима Републике Српске у периоду 2012−2013. година дошло је до раста капитала и смањења укупних обавеза, односно до побољшања финансијског положаја малих и средњих предузећа Републике Српске. С друге стране, у великим предузећима Републике Српске у периоду 2012-2013. година, дошло је до смањења капитала и повећања укупних обавеза, односно до погоршања финансијског положаја великих предузећа Републике Српске.Summary: The competitiveness of the economy including its earning capacity relative to other economies in the same or other countries, and its ability to attract investments and adjusting to the social and economic conditions. The paper presents an analysis of financial competitiveness of economy of the Republic of Srpska, by segment, of small, medium and large enterprises. In this regard, we have analysed the balance sheets and income statements of companies of the Republic of Srpska economy on the basis of data of the Agency for Intermediary, IT and financial services of the Republic of Srpska for the period 2012 to 2013. year. In this connection, the main problem of research as follows: „How much and what kind of financial competitiveness of the Republic of Srpska?” The main goal of this paper is to analyse the position of the Republic of Srpska companies according to various indicators of financial competitiveness. In small and medium enterprises of the Republic of Srpska in the period 2012-2013 . years there has been a growth of capital and reduction of total liabilities, or to improve the financial situation of small and medium enterprises of the Republic of Srpska. On the other side of the large enterprises of the Republic of Srpska in the period 2012-2013. years there was a reduction of capital and increase in total liabilities, or the deterioration of the financial position of large enterprises of the Republic of Srpska.

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