scholarly journals Influence of Organizational Structure on the Quality of Computerized Accounting Systems among Small and Medium Enterprises in Nigeria

2020 ◽  
Author(s):  
Noor Azizi Ismail ◽  
Shamsul Nahar Abdullah ◽  
Mahamad Tayib

Kajian ini menguji status penggunaan sistem perakaunan berkomputer (CBAS) di kalangan industri kecil dan sederhana di Wilayah Utara Semenanjung Malaysia. Dapatan kajian menunjukkan bahawa tahap penggunaan CBAS adalah melebihi sembilan puluh peratus. Walau bagaimanapun, CBAS yang digunapakai pada umumnya adalah di peringkat asas yang mana majoriti syarikat hanya menggunakan CBAS untuk tempoh enam tahun atau kurang. Dapatan kajian menunjukkan bahawa tempoh penggunaan CBAS berhubung langsung secara positif dengan kualiti keseluruhan CBAS. Hasil kajian juga mendapati hubungan di antara kematangan kepenggunaan CBAS dan usia sesebuah syarikat adalah berkait rapat pada arah positif. Walau bagaimanapun, dapatan kajian tidak menemui kesan positif usia dan saiz perniagaan dengan bentuk pemilikan ke atas pengunaan CBAS. Kata kunci: Penggunaan sistem perakaunan berkomputer, teknologi maklumat, industri kecil dan sederhana This study investigates the status of computer-based accounting systems (CBAS) adoption among small and medium manufacturing firms (SMEs) in the northern region of Peninsular Malaysia. Results show that over ninety percent of the firms have adopted CBAS. The adoption of CBAS, however, is still at the beginning stage as majority of the firms only adopted CBAS in the last six years or less and the depth of the CBAS system adopted is behind that of industrialized countries. The results showed that years of adoption are positively correlated with the overall quality of the CBAS adopted. Further investigations on the relationships between CBAS use items and factors that were expected to affect CBAS use indicate that the maturity stage of CBAS adoption was significantly positively correlated with age of business. However, the results did not find evidence supporting previous research that argued age and size of the firms as well as the type of ownership influence the adoption of CBAS. Key words: Adoption of computerized accounting systems, information technology, small and medium enterprises


Author(s):  
Mudasetia Hamid ◽  
Evy Rosalina Widyayanti

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.


2021 ◽  
Vol 4 (2) ◽  
pp. 477-494
Author(s):  
Ali Idrus ◽  
Ade Maman

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


2020 ◽  
Vol 7 (4) ◽  
pp. 147
Author(s):  
Josephine Ofori Adofo

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.


2019 ◽  
Vol 3 (1) ◽  
pp. 186-192
Author(s):  
Amram Rohi Bire ◽  
Heni Matelda Sauw ◽  
Maria

The current study aimed to describe the influence of financial literacy on financial inclusion that mediated by financial training. It focused on Micro, Small, and Medium Enterprises (MSMEs). Respondents in the study were 54 respondents that were taken from 119 MSMEs in Kupang city, Indonesia. The analysis applied path analysis technique. It was to determine the direct or indirect relationship with SPSS Version 20. Analysis results have shown that financial literacy has got a direct and significant impact on financial inclusion. Its contribution to financial training is 33%. In the other side, the contribution of financial literacy towards inclusion is 32%.  Furthermore, financial training has mediated the relationship between financial literacy and financial inclusion. The presentation is 11%. This phenomenon shows that in the future, it is necessary to increase the frequency of financial training for MSMEs actors in Kupang city, Indonesia. The training has to be conducted to increase financial inclusion in understanding the knowledge of the financial product. Since the current study only examined financial literacy, financial inclusion, and financial training, it is suggested that the future researches may examine other aspects such as transparency, accountability, and quality of financial statements.


2020 ◽  
Vol 8 (9) ◽  
pp. 200-208
Author(s):  
M. Umar Maya Putra ◽  
Syafrida Damanik

This research begins with the development of MSMEs (Micro, Small and Medium Enterprises) which is an illustration of strengthening regional potential. Developing MSMEs can improve services to consumers in order to create buying interest. The benchmarks that are assessed through the level of confidence in a product directly aim to analyze customer interest. In this study, it is explained that customer interest is product quality, service quality, price, and cost which are closely related to meeting the service needs of the Tebing Tinggi Business Clinic (KLIBI) assisted them. The method used is the canonical analysis method which is a multivariate model that studies the relationship between the dependent variable set varied from the independent variable set. The data characteristics for canonical correlation are metric data, namely interval or ratio data. The research result gained that responsiveness and concern give the significant effect on the cost so that customers want to buy continuously. For the recommendation, The Government needs to improve the quality of product endorsement among Tebing Tinggi and Indonesian consumers by making the program business promotion and international exhibitions through KLIBI.


Jurnal INFORM ◽  
2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Ketut Queena Fedlina ◽  
Rita Dwi Susiowati ◽  
Bagus Putu Wahyu Nirmala

The growth of cooperatives in Indonesia today is very fast, especially the growth of cooperatives in Bali. Based on data from the Department of Cooperatives, Micro, Small and Medium Bali Province the number of cooperatives in bali per June 30, 2016 as many as 4934, this is certainly a positive picture for the growth of cooperatives. The development of micro-credit activities undertaken cooperative is also growing very rapidly, but this is not matched by the quality of the performance of the cooperative itself. These conditions encourage the government oversight of credit unions and savings and loans by issuing a decision on guidelines for the rating of the cooperative based on Regulation Supervision Deputy Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 01 / Per / Dep.6 / IV / 2016. The process of calculating the cooperative health assessment has now been made but there is still a conventional manner using Microsoft Excel so that experienced problems in the calculation and delivery of information on the results. Supervision of the cooperative in question is difficult because the delay of information and the lack of technology used. Computerized system and geographic information system support can be used to assist in the process of assessment of the level of health and also facilitate cooperative Cooperative Agency in monitoring the cooperative in question.


2020 ◽  
Vol 3 (2) ◽  
pp. 43
Author(s):  
Nisa Hudani Nabila ◽  
Ninik Nur Kumairoh ◽  
Soesilawati Soema Atmadja

ABSTRAK   Dienis Beauty merupakan usaha online yang menjual produk masker kecantikan merk ternama  dan  memiliki  legalitas  resmi  dari  Badan  Pengawas  Obat  dan  Makanan (BPOM).  Permasalahan  yang  timbul yaitu  mengenai  kemasan  kurang  menarik yang dapat mengancam pengusaha tersebut apabila kualitas kemasan tersebut tidak segera dirubah dikarenakan dalam proses produksi kemasan nya masih menggunakan mesin manual dalam proses pengerjaannya. Kualitas kemasan produk dianggap penting mengingat interaksi pertama yang akan memikat minat konsumen untuk melakukan pembelian yaitu melalui tampilan luar produk yang dikenal dengan kemasan. Kegiatan penelitian ini bertujuan untuk memberikan informasi mengenai ideal nya suatu kualitas kemasan untuk menembus sebuah penjualan dan memberikan dampak positif bagi para pelaku Usaha Mikro,Kecil,dan Menengah (UMKM) agar tetap berdiri dan bertahan ditengah ketatnya persaingan.   Kata kunci : kualitas kemasan produk, penjualan, UMKM     ABSTRACT   Dienis Beauty is an online business that sells well-known brand beauty mask products and has official legality from the Food and Drug Supervisory Agency (BPOM). The problem that arises is regarding the packaging that is less attractive and can threaten the entrepreneur if the quality of the packaging is not changed immediately because in the production process the packaging still uses manual machines in the process. The quality  of  product  packaging  is  considered  important  considering  that  the  first interaction that will attract consumers to make a purchase is through the outer appearance of the product known as packaging. This research activity aims to provide information about the ideal quality of packaging to penetrate a sale and have a positive impact on Micro, Small, and Medium Enterprises (MSMEs) players in order to stand and survive in the midst of intense competition.   Keywords: quality of product packaging, sales, MSMEs


Author(s):  
Walter Coelho Pereira de Magalhães Junior ◽  
Marcelo Bonnet ◽  
Leandro Diamantino Feijó ◽  
Marilde Terezinha Prado Santos

Here the Risk-Off Method is presented as a contribution to improve the quality of data and information using milk chemical safety as a model, as overseen by the National Plan for Control of Residues and Contaminants (PNCRC) of the Brazilian Ministry of Agriculture, Livestock and Supply (MAPA). In particular, Small and Medium Enterprises (SMEs), which notably lack internal expertise, could benefit from the Risk-Off method, given that SMEs worldwide contribute significant amounts of food to meet global needs. This study develops an innovative tool to help countries provide robust and transparent chemical safety guarantees for their food products. Creating a flexible base platform to appropriately pre-classify results generated by laboratory testing of food samples, the method pre-processes data undergoing the process of Knowledge Discovery in Databases – KDD, producing systemic intelligence deriving from effective, proactive assessment and management of chemical safety risks in foods, a complex issue of increasingly global concern.


Author(s):  
Mirjana D. Stojanovic ◽  
Vladanka S. Acimovic-Raspopovic

This chapter considers communication issues for small and medium enterprises (SMEs) from both provider and customer perspectives. SME communication infrastructure at the individual site should usually be built around Ethernet-based local area network with a remotely manageable integrated access device that enables high speed Internet access, virtual private networking, Voice over Internet Protocol (VoIP) functionality and collaborative services. We further address several open quality of service (QoS) issues that include: service level agreements, signaling for quality of service and management aspects. The proposed framework for service management encompasses interfaces for QoS-aware and legacy applications, generic service level specification, functional model of service negotiation and management policies.


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