Determinant Micro Small and Medium Enterprises Success in Yogyakarta: The Role of Using Accounting Information (original) (raw)
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Factors Influencing The Use Of Accounting Information On SMEs In Padang
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International Journal of Community Service & Engagement
This study aims to determine the analysis of factors affecting the accounting information utilization on small and medium enterprises in Palembang. The population in this study was the MSME manager of Palembang City. The sample collection method utilized Simple Random Sampling. The final total respondents were 100. The data were analyzed by descriptive statistical methods, validity tests, reliability tests, classical assumptions, and multiple regression analysis. The results of the study indicate that several factors influence the use of accounting information in small and medium businesses in Palembang, namely business scale has a significant effect on the use of accounting information. Then the age factor of the company, education, and accounting training also affect the use of accounting information. This research is expected to assist MSME to consider the factor that affects use the Accountant Information Application
Analysis of Accounting Application on Micro Small and Medium Enterprises
Patria Artha journal of accounting and financial reporting, 2018
Akuntansi merupakan sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Usaha Mikro Kecil dan Menengah (UMKM) sebagai penopang perekonomian bangsa sampai saat ini masih banyak yang belum menerapkan akuntansi dalam menjalankan usahanya. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) serta kendala-kendala yang dihadapi di dalamnya. Penelitian ini mengambil 100 UMKM di Kota Makassar dengan metode analisis deskriptif dengan menggunakan pendekatan kualitatif. Data yang dipergunakan adalah data primer yang diperoleh melalui hasil wawancara dan kuesioner. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Makassar sudah melakukan pencatatan atas penjualan, pembelian, biaya lainnya. Sedangkan pelaporan yang dibuat meliputi laporan penjualan, pembelian. Kendala yang menghambat UMKM dalam penerapan akuntansi antara lain adalah latar belakang pendidikan, belum pernah mengikuti pelatihan akuntansi dan belum ada kebutuhan terhadap penerapan akuntansi.
Determinants Of Indonesian Small Medium Enterprises’ Profitability (A Study On East Java Region)
2018
2.9.1 The Relationship Between Entrepreneur's Accounting Background and SME's Profitability ……………………………….31 2.9.2 The Relationship Between Preparation of Financial Statements & Financial Projections and SME's Profitability………33 2.9.3 The Relationship Between Hiring Accountant/Bookkeeper and SME's Profitability ……………………………………………..36 2.9.4 The Relationship Between Implementation of AIS and SME's Profitability ……………………………………………..38
NUsantara Islamic Economic Journal
This study aims to determine the effect of owner's knowledge, business scale, business age on the success of business performance by using accounting information as a moderating variable. The COVID-19 pandemic has changed all aspects of human life, from health to the economy. Micro, Small and Medium Enterprises (MSMEs) in Blora Regency are one of the industries affected by the pandemic. The population in this study is the perpetrators of MSMEs owners of Blora specialties. Through this research obtained 30 respondents with various kinds of business. The sampling technique in this study was purposive sampling. Hypothesis testing in this study used multiple linear regression and Moderated Regression Analysis (MRA). Based on the results of research and data analysis using multiple linear regression and MRA shows that: (1) the knowledge of the owner has a significant negative effect on the success of business performance; (2) business scale has a significant positive effect on the su...
Accounting Practices and Organizational Performance of Small Enterprises in Batangas City
International Journal of Science, Engineering and Management
The challenge of every small enterprise owner is to sustain and prolong the business operation. It is fundamental for every business to have proper accounting practices to facilitate efficient economic decisions. This study assessed the level of organizational performance of small enterprises in terms of organizational goal achievement, organizational effectiveness, and organizational efficiency records. It also measured the level of accounting practices in record keeping, budgeting practices, and payroll accounting. The correlation between the two variables were also determined because the researchers believe that this would help elevate the business as well as the country’s economy. Statistical Package for Social Sciences (SPSS) was employed in the statistical analysis of data and Pearson moment of correlation (Pearson-r). A total of 60 respondents participated in the survey. Based on results, small enterprise owners or the bookkeepers practiced to highly practiced accounting prac...
The Implementation of Indonesian Accounting Standards for Micro, Small and Medium Entities
Humanities & Social Sciences Reviews
Purpose of the study: Indonesian taxation regulations are forcing MSMEs to apply Indonesian Accounting Standards for Micro, Small and Medium Entities/Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), according to their particular conditions. The application is confusing for MSMEs. This problem is what drives this research, aiming to define the relationship between MSMEs’ conditions and how they perceive SAK EMKM. Methodology: There were 70 MSMEs in Indonesia participated in this research by filling out questionnaires. However, only 66 MSMEs guided questionnaires returned that we could process. We analyzed using linear regression and SPSS 23. The research indicators are built based on the factors that influence each variable, as already stated in the literature review. Main Findings: These results from data processing indicate that the MSMEs' conditions have a very positive effect on respondents' perceptions of SAK EMKM. Statistically, we can get...
ijahsss, 2020
and Medium enterprises are a very important sector for the Indonesian economy viewed from many different sides such as the number of employment and economic growth and as a support for the nation's economy. Up to the present time, there are still many micro, small and medium enterprises that have not applied accounting in running their business. Limited knowledge, skills, time and energy result in their inability to make financial reports, making their business fail midway due to the running out of capital as the consequence of high costs compared to the income earned and many other financial problems faced. Whereas if they can make financial reports in accordance with the financial accounting standards for micro, small and medium enterprises, they can get external finding from either the government, banks orother financial institutions. This study aims to investigate the accounting applied at Wenang Perkasa building materials shop Manado to know whether it conforms with the financial accounting standards for micro, small and medium entities or not. The research method used is descriptive method. The results of research show that the entity has presented an income statement of financial position but has never made notes on the financial statement. Thus. The application at Wenang Perkasa building materials shop has not been completely done in accordance with the financial accounting standards of micro, small and medium enterprises.
AIS is an important device in the hands of today managers striving to remain in an aggressive business environment amidst the rapid accounting information systems, improved cognizance and tough needs from the esteem clients and business enterprise owners. Therefore, enhancing the business enterprises in terms of AIS for SMEs is a chief catalyst to leveraging absolutely at the ability of SMEs Financial performance.The study aims to carry out a research on AIS on SMEs financial performance in Bungoma. The study specific set objectives; to find out effects of QuickBooks accounting, sage accounting, pastel accounting, tally accounting and Excel accounting on financial performance among SMEs in Bungoma County. The study adopted descriptive research design. The target population was 10,673 SMEs in Bungoma County Revenue Licensing Department (2019). A sample of 99 SMEs was involved in the study, calculated using Taro Yamane sample formula with 10% level of sampling error. The study used purposive as well as simple random sampling in respondent selection. The data was collected using questionnaires and document review. The data analyzed using multiple regression analysis through SPSS and inferential statistics thereof interpreted. The data presented in form of tables, and prose forms. The research findings benefits significantly the SMEs in their enterprise financial performance. In addition, benefit the Government of Kenya, County Government of Bungoma, regulatory bodies, academicians, other researchers and stakeholders for the betterment of SME, growth and advancement in usage of AIS.
Of the business enterprises operating in the Philippines, 99.6% are micro, small, and medium enterprises (MSMEs). The Magna Carta of Small Enterprises (Republic Act 6977) governs these MSMEs. However, they are still subject to laws on the declaration of income and other regulations as imposed by the Bureau of Internal Revenue (BIR), including proper accounting in accordance with accounting standards.This paper looks at the accounting knowledge, practices and controls of MSMEs located in Metro Manila cities and in several Quezon Province towns. The study primary investigates whether or not MSMEs understand accounting principles, have acceptable accounting practices and controls. Majority of the MSMEs are either very knowledgeable or knowledgeable on accounting principles and concepts. MSMEs common accounting methods used are cash, accrual and installment. Common accounting practices used by MSMEs are manifested in their bad debt estimation, depreciation method used, net receivable estimation, business documents used and payment methods. MSMEs practice basic accounting controls; however, computers are not commonly used. ANOVA reveals that there are significant differences between MSMEs in Metro Manila and in Quezon Province on their knowledge of accounting principles, accounting practices and controls.