Assessment of the Adoption and Implementation of IFRS for Small and Medium Scale Entities (SMEs). “A Study of Selected SMEs GA East of Ghana”

The IFRS for SMEs is an important element for attaining competitive advantage, attracting investors and gaining access to financial assistance in today’s world of competitive business irrespective of their size. The study assessed the adoption and implementation challenges of IFRS for SMEs among SMES in GA East (Madina). To assess the adoption and implementation benefits and challenges, a qualitative research and conceptual and theoretical framework was developed. These guided the design of the data collection instrument to suit the research. The study collected primary data by conducting interviews on 20 respondents. Purposive sampling techniques were used to select the firms. Data collected as transcribed and coded into the Nvivo software. The study revealed that, about 60% of Small and medium entities in Madina do not have knowledge about the IFRS for SMEs. The study further revealed that meeting regulatory requirements and avoiding noncompliance cost were some of the factors that necessitated firms with little knowledge on the standard to adopt it.

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The resilience of African migrant entrepreneurs in China under COVID-19

Journal of Entrepreneurship in Emerging Economies ◽

10.1108/jeee-05-2020-0111 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

David Prah ◽

Hagan Sibiri

Keyword(s):

Data Collection ◽

Primary Data ◽

Chinese Society ◽

Content Type ◽

Social Challenges ◽

Data Collection Instrument ◽

African Migrant ◽

Migrant Entrepreneurs ◽

The One ◽

The Impact

Purpose As the impact of COVID-19 on businesses was impossible to predict, so is the future of migrant entrepreneurs – some of whom, before the outbreak, had to deal with immigrant status associated challenges. Against this backdrop, this paper aims to focus on African migrant entrepreneurs in China, much less studied ethnic migrants who have always lived on the margins of Chinese society, to examine their entrepreneurial resilience under COVID-19 in China. Design/methodology/approach The study used a qualitative design using a survey and semi-structured follow-up interviews as the primary data collection instrument. The questions in the questionnaire guide were adapted from the Center for Global Development survey instrument designed to gauge the resilience of SMEs under COVID-19. Findings Although most business operations in China are impacted, African migrant businesses were very hit due to existing social challenges coupled with their informality (i.e. operating at a low level of organization), lack of contingency plans and lack of stimulus support. COVID-19 is thus not only a force majeure that threatens the growth expectation of African owned-business but also presents a threat to their very existence in an already challenging society for Africans. Research limitations/implications Although the study has achieved its intended purpose, the sample was relatively small due to the low return rate of questionnaires and the difficulties in reaching out to target respondents due to the restrictive measures on movements during the data collection period. Originality/value This paper draws attention to the entrepreneurship-related challenges faced by ethnic migrants in China during a crisis. The social challenges of Africans living in China became a global topical issue during the COVID-19 outbreak in China. However, little is known about their entrepreneurship endeavors and the associated difficulties. This paper helps our understanding of African businesses’ resilience in China during uncertain times, such as the one created by COVID-19.

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Dampak Pengembangan Objek Wisata Pantai Tiram Terhadap Perekonomian Masyarakat

JISIP (Jurnal Ilmu Sosial dan Pendidikan) ◽

10.36312/jisip.v5i1.1774 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Saharisyah Syafarini ◽

M Fachri Adnan

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Secondary Data ◽

Primary Data ◽

Creative Economy ◽

Village Community ◽

The People ◽

Analysis Technique ◽

Beach Tourism ◽

The Impact

This study aims to see the extent to which the impact of the development of oyster beach tourism objects on the economy of the Tapakis village community carried out by the tourism and sports office of Padang Pariaman district and to find out what are the obstacles that occur when developing oyster beach tourism. This research is based on the existence of problems in the tourism object of the Tapakis oyster beach such as development that has not been maximized and tourist facilities that are not well managed. This research uses qualitative research using descriptive methods. The informants in this study in this study, namely the Tourism Development Sector, the Promotion and Creative Economy Sector, the Wali Nagari Tapakis, the Tourism Awareness Group and Community Figures.The data of this research are primary data and secondary data. Data collection techniques are carried out by means of interviews and documentation studies, as well as testing the validity of the data by using triangulation techniques and using reference materials. The data analysis technique in this study was carried out by summarizing the records that were found in the field and assisted by data collection tools such as cellphone recorders with informants while in the field, after which a conclusion was obtained. The results of this study indicate that the impact of the development of oyster beach tourism objects on the economy the community of Tapakis village, Padang Pariaman district. The youth tourism and sports office as well as Pokdarwis members have carried out promotions such as placing advertisements, billboards, magazines, newspapers, browsers, Facebook and Instagram. Currently, the facilities at Oyster Beach are adequate, but these facilities have not been well managed at this time and from an environmental perspective it is still not clean enough. the level of visits to tourist objects has started to increase now compared to previous years as well as the economic income of the people around oyster beach tourism has started to improve as well today.

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Implementasi Bina Pribadi Islam (BPI) dalam Membina Akhlak Peserta Didik di Sekolah Dasar Inspiratif Al-Ilham Kota Banjar

Bestari | Jurnal Studi Pendidikan Islam ◽

10.36667/bestari.v17i2.512 ◽

2021 ◽

Vol 17 (2) ◽

pp. 165

Author(s):

Fani Fadliyani ◽

Yosep Farhan Dafik Sahal ◽

Muhamad Aris Munawar

Keyword(s):

Qualitative Research ◽

Elementary School ◽

Data Collection ◽

Personal Development ◽

Research Method ◽

Secondary Data ◽

Primary Data ◽

Case Study Approach ◽

Study Approach

This study aims: (1) to determine the morals of students in SD Inspiratif Al-Ilham, Banjar City. (2) to determine the implementation of Islamic Personal Development (BPI) in building the morals of students at SD Inspiratif Al-Ilham, Banjar City. (3) to find out the results of the Islamic Personal Development (BPI) in building the morals of students at SD Inspiratif Al-Ilham, Banjar City. The purpose of this study was to determine the morals of students, the implementation of Islamic Personal Development and to find out the results of Islamic Personal Development in fostering the morals of students at SD Inspiratif Al-Ilham, Banjar City. This study used a qualitative research method with a case study approach. This study used data collection techniques using interviews, observation, and documentation study. The data used are primary data obtained directly from respondents regarding the implementation of Islamic Personal Development. Meanwhile, secondary data in the form of theories and other supporting data were obtained from literature and school archives documentation. All of these data are materials to describe the implementation of Islamic Personal Development (BPI) at SD Inspiratif Al-Ilham, Banjar City. The results of this study indicate that: (1) The morals of the students at SD Inspiratif Al-Ilham, Banjar City are good enough. (2) Implementation of Islamic Personal Development in fostering the morals of students at Inspiratif Al-Ilham Elementary School, Banjar City, namely through coaching which includes guidance by exemplary, guidance with habituation and guidance with advice (3) The results of the Islamic Personal Development (BPI) in fostering the morals of students at the Inspiratif Al-Ilham Elementary School, Banjar City are quite good, where students have been able to show behavior according to the existing indicators, including being able to carry out congregational prayers and prayers. sunnah dhuha and qiyamullail, reciting dhikr after every prayer and so on.

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PELAKSANAAN KEGIATAN PENGEMBANGAN DIRI SENI TARI DI SMP-SDI SILUNGKANG

Jurnal Sendratasik ◽

10.24036/jsu.v7i3.103306 ◽

2019 ◽

Vol 8 (3) ◽

pp. 71

Author(s):

Deliziani Deliziani ◽

Fuji Astuti ◽

Nerosti Nerosti

Keyword(s):

Qualitative Research ◽

Information Technology ◽

Data Collection ◽

Secondary Data ◽

Primary Data ◽

Self Development ◽

Library Studies ◽

Communication And Information Technology

AbstractThis study aims to describe the implementation of dance development activities in SMP-SDI Silungkang. The type of research is qualitative research by usingdescriptive method of analysis. The objects in this study were 23 students consisting of grade VII and grade VIII at SMP-SDI Silungkang. The instrument used in this study was the researchers themselves and supported by observation, documentation and interviews. The types of data in this researcher were primary data and secondary data. In data collection used secondary techniques. The technique of data collection was done by means of library studies, observation, interviews and documentation. The results of the study showed that the implementation of the dance development activities in SMP-SDI Silungkang ran well. Although, self-development activities in coaching were assisted by the teachers of Communication and Information Technology (ICT). However, the results can be achievedwell. This was also supported by thestudents’ interest to improve their self-development of dance in the school.Keywords: Implementation, Self Development, Dance

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Popular Leadership Style in Local Bureaucracy

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v5i1.908 ◽

2019 ◽

Vol 5 (1) ◽

pp. 27

Author(s):

Erika Juniar ◽

Singgih Tiwut Atmojo ◽

Liza Aswati

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Leadership Style ◽

Primary Data ◽

Independent Variables ◽

Laissez Faire

The purpose of this study was to find leadership style popular (autocratic, laissez-faire, paternalistic, charismatic and democratic) on employee work discipline at Dinas Lingkungan Hidup Singkawang City. In this study, using a form of qualitative research. The method of data collection consisted of primary data (observations, and questionnaires). The population of this study was the employes in Dinas Lingkungan Hidup Singkawang City, and the sample is all populations made into samples. This study concluded that together or simultaneously leadership style has an influence on employee work discipline of the Dinas Lingkungan Hidup Singkawang City, with a significance of 0.004 < 0.05. Four of the five independent variables proved influential on work discipline, the variable is autocratic, laissez-faire, charismatic, and democratic. The conclusion of this study was that what was felt by employees of Dinas Lingkungan Hidup Singkawang City that the popular leadership style in their opinion was style autocratic, laissez-faire, charismatic and democratic style.

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KEBERADAAN TARI TAREA-READI KENAGARIAN KOTO GADANG GUGUK KECAMATAN GUNUNG TALANG KABUPATEN SOLOK

Jurnal Sendratasik ◽

10.24036/jsu.v8i1.106519 ◽

2019 ◽

Vol 8 (2) ◽

pp. 25

Author(s):

Sri Wahyuni ◽

Herlinda Mansyur

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Performing Arts ◽

Secondary Data ◽

Primary Data ◽

Data Types ◽

Traditional System ◽

Library Studies ◽

Main Instrument ◽

Descriptive Method

Abstract This article aims to reveal and describe the existence of Tarea-rea dance in Kenagarian Koto Gadang Guguk Kecamatan Gunung Talang Kabupaten Solok. This type of research is qualitative research with a descriptive method. The main instrument of this research is its own research and assisted with supporting instruments such as stationery, cameras and Handycam. Data types use primary data and secondary data. Data collection techniques are conducted by way of library studies, observations and interviews. The steps for analyzing data are data collection, analyzing data, describing data and making conclusions. The results showed that Tarea-rea dance is a art carried by the ancestors of the Guguk people who inherited hereditary with the traditional system. Tarea-rea dance was originally used as a dance at the time of the decline ceremony of rice harvesting. Since 2015 This dance is increasingly popular in the Kenagarian Koto Gadang Guguk as the performing arts. The existence of Tarea-rea dance is still recognized and cultivated by the community and local people also have recognized the existence of the dance in the Kenagarian Koto Gadang Guguk. Keywords: existence, Tarea-Rea dance

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The Effect of Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking and Sharia Compliance on KS212 Performance

KnE Social Sciences ◽

10.18502/kss.v3i26.5404 ◽

2019 ◽

Author(s):

Rossje V Suryaputri ◽

Ahmad Farikhin

Keyword(s):

Regression Analysis ◽

Competitive Advantage ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Sampling Techniques ◽

Independent Variables ◽

Entrepreneurial Networking

This study aims to analyze Sharia Maqashid, Competitive Advantage, Entrepreneurial Networking,andshariacomplianceontheperformanceofKS212(KoperasiSyariah212). Case study on the 212mart. The hypothesis test is using multiple linear regression analysis with Maqashid Sharia, Competitive Advantage, Entrepreneurial Networking, and sharia compliance as independent variables, and cooperative performance as the dependent variable. The data used in this study are primary data with purposive sampling techniques collected through interviews and questionnaires in May 2018. The 112 respondents in this study consist, KS212 manager, 212 community administrators and managers of 212mart in Bekasi City, Bekasi Regency, and Bogor Regency. The results showed that all independent variables simultaneously had a positive and signiﬁcant effect on the dependent variable, although partially maqashid sharia, entrepreneurial networking, and sharia compliance did not signiﬁcantly inﬂuence cooperative performance.

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Pembelajaran Seni Kaligrafi Berbasis Eksperimen Kimia di Sekolah Dasar Negeri 8 Kawunglarang Rancah Kabupaten Ciamis

Tsamratul Fikri | Jurnal Studi Islam ◽

10.36667/tf.v15i1.702 ◽

2021 ◽

Vol 15 (1) ◽

pp. 69

Author(s):

Siti Sopiah

Keyword(s):

Qualitative Research ◽

Data Analysis ◽

Data Collection ◽

Secondary Data ◽

Data Sources ◽

Primary Data ◽

Data Presentation ◽

Analysis Techniques ◽

Three Stages ◽

Secondary Data Sources

Learning the art of calligraphy based on chemical experiments is an activity of learning the art of calligraphy in developing the potential of students to foster creativity, instill value, and develop productive abilities by using harmless materials, namely using colored plants. The purpose of this research was to determine the process and to obtain calligraphy work in learning the art of calligraphy based on chemical experiments. The type of method used in this research is field qualitative research. The data sources in this study were divided into two: first, primary data sources consisting of the principal, educators, and students of SDN 8 Kawunglarang Rancah; second, secondary data sources obtained through tracing of various references. Furthermore, the data collection instruments used were observation, interviews, and documentation, as well as the data analysis techniques used, namely through three stages including data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of learning the art of calligraphy based on chemical experiments includes the planning, implementation, and evaluation stages. The work of SDN 8 Kawunglarang students is still in the basic stages so there are several mistakes in its making.

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Eksistensi komunitas hijrah dan dakwah masa kini: Studi komunitas jaga sesama Solo

Jurnal Ilmu Dakwah ◽

10.21580/jid.v40.2.6249 ◽

2020 ◽

Vol 40 (2) ◽

pp. 168

Author(s):

Abraham Zakky Zulhazmi ◽

Erma Priyanti

Keyword(s):

Qualitative Research ◽

Social Media ◽

Data Collection ◽

Public Relations ◽

Primary Data ◽

Young Generation ◽

Muslim Community ◽

Collection Method ◽

Media Control ◽

Religious Background

Tulisan ini menunjukkan perkembangan dakwah kontemporer di Indonesia ditandai dengan fenomena maraknya komunitas hijrah diberbagai Kota. Bahkan, hijrah sudah menjadi sebuah fenomena yang tak asing dan bahkan familiar di kalangan masyarakat Islam. Bagi pemeluk agama Islam, hijrah sudah menjadi fenomena yang ramai dilakukan. Dalam hal ini dijelaskan bahwa hijrah sebagai jalan untuk mengubah seorang individu atau bertaubat. Baik yang dilakukan oleh setiap individu ataupun dalam sebuah komunitas. Salah satunya di Kota Solo yang memiliki latar keberagamaan dan keberagaman yang dinamis. Tujuan penelitian ini untuk menguraikan secara detail tentang pengelolaan dakwah dalam komunitas Jaga Sesama Solo. Penelitian ini merupakan jenis penelitian kualitatif yang menjelaskan mengenai manajemen dakwah di Komunitas Jaga Sesama Solo. Metode pengumpulan data yang digunakan yaitu wawancara, observasi dan dokumentasi. Adapun wawancara mendalam (indept interview) dengan pengelola komunitas Jaga Sesama (ketua, bagian humas dan anggota). Hasil penelitian ini adalah Komunitas Jaga Sesama menjalankan dalam menajemen dakwah untuk mewadahi generasi muda Solo belajar dasar Islam. Perencanaan dakwah (takhthith) ditempuh melalui menentukan sasaran dakwah, menyusun visi misi komunitas, memilih ustaz. Pengorganisasian dakwah (tanzhim) dengan pembagian tugas kepada pengurus komunitas. Penggerakan dakwah (tawjih) dengan menghadirkan kegiatan yang relevan dengan generasi muda dan optimalisasi media sosial. Pengendalian dan evaluasi dakwah (riqabah) melalui evaluasi bulanan. In this paper the development of da’wa in contemporary Indonesia is marked by the phenomenon of the spread of hijrah communities in various cities. Hijrah has become a familiar phenomenon among the Muslim community. For Muslims, hijrah has become a predictable phenomenon. In this case, it is explained that hijrah is a way to change an individual or repent. Whether done by each individual or community. One of them is Solo, which has a dynamic diversity and religious background. This research is qualitative research that describes the da’wa management in Komunitas Jaga Sesama Solo. Interviews with Komunitas Jaga Sesama Solo managers (head of public relations and members) were used as the primary data collection method. This study concluedes that the Komunitas Jaga Sesama Solo carries out da’wa management to accommodate the young generation of Solo to learn the basics of Islam. Da'wa planning (takhthith) is pursued through determining the target of the da'wa, compiling the vision and mission of the community, choosing the ustaz. Organizing da'wa (tanzhim) by distributing tasks to community administrators. The movement of da'wa (tawjih) by presenting activities that are relevant to the younger generation and optimization of social media. Control and evaluation of da’wa (riqabah) by monthly evaluation.

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Examining Students’ Opinions about STEAM Activities

Journal of Education and Training Studies ◽

10.11114/jets.v5i9.2584 ◽

2017 ◽

Vol 5 (9) ◽

pp. 115

Author(s):

Gulbin Ozkan ◽

Unsal Umdu Topsakal

Keyword(s):

Qualitative Research ◽

Content Analysis ◽

Data Collection ◽

Qualitative Study ◽

Positive Attitude ◽

Energy Unit ◽

Evaluation Form ◽

Purposeful Sampling ◽

Analysis Technique ◽

Data Collection Instrument

The purpose of this study is to determine the opinions of students about STEAM activities. This qualitative study was conducted on the with 7th grade students (n=37) who are studying at a public school in Istanbul. A purposeful sampling was used in this study. Nine STEAM activities were used while teaching Force and Energy unit. An evaluation form which is composed of open-ended questions was used as a data collection instrument at the end of the teaching process. The responses provided by students for the evaluation form were analysed qualitatively to determine the opinions of students about the activities. The study was structured as qualitative research and content analysis technique was used to evaluate the obtained data. The findings revealed that a relatively positive attitude about STEAM activities and the contribution that the approach had on students. It was therefore concluded that students have few negative opinions about STEAM activities.

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