scholarly journals KARATERISTIK PEMBIAYAAN SYARIAH DAN KELEMBAGAAN USAHA TERHADAP PENGEMBANGAN USAHA MIKRO, KECIL DAN MENENGAH DI KOTA PADANG

2015 ◽  
Vol 4 (2) ◽  
pp. 89
Author(s):  
Neng Kamarni ◽  
Amra Ausri
Keyword(s):  
Significant Relationship ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Islamic Finance ◽  
Chi Square ◽  
Financial Reports ◽  
Chi Square Test ◽  
Quantitative Descriptive ◽  
Medium Enterprises

This research aimed to analyze the role of Islamic finance gained SMEs, institutional characteristics of the business and the characteristics of entrepreneurs to the development of Micro, Small, and Medium Enterprises in the city of Padang. The study design used descriptive approach qualitative and quantitative descriptive. Data were analyzed using analysis Crosstabulation and Chi-Square, a descriptive analysis technique.Crosstabulation based analysis and Chi-Square test, there is a significant relationship between the amount of financing, education, length of business, business development training, and the legality of the increase in revenue SMEs. While there was no significant relationship between the type of business and the ownership of the financial statements with a revenue increase of SMEs. SME revenue improvement opportunities are greatest in terms of the amount of financing. Of the 82% who obtain financing on Rp.5.000.000, 61% of SMEs could increase his income. The second biggest opportunities is occupied by SMEs that have financial statements, as many as 58% of the 84 respondents who had had financial reports may increase their income.Keyword : islamic finance, institutioal charateristics

PENERAPAN STANDAR AKUNTANSI ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) DALAM MENYUSUN LAPORAN KEUANGAN

2018 ◽  
Vol 2 (01) ◽  
Author(s):  
Hetika Hetika ◽  
Nurul Mahmudah
Keyword(s):  
Economic Development ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Financial Statements ◽  
Financial Reports ◽  
Sample Technique ◽  
Basic Concepts ◽  
Medium Enterprises ◽  
The City ◽  
Purposive Sample

Small and Medium Enterprises (SMEs) is a business that contributes in economic development in Indonesia, because the sector of SMEs is proven to absorb labor and increase in people’s income. The large potential of SMEs is expected to support economic development in Indonesia. SMEs are managed and developed properly will certainly realize a tough business sector. A robust SMEs sector must be supported with good administration. One of the problems faced by the perpetrators of SMEs is the administrative problems associated with the listing of finances in its business. This study aims to analyze whether the understanding and application of basic concepts of accounting can facilitate the perpetrators of SMEs in the City of Tegal to follow the financial statements in accordance with SAK EMKM. The sample of this research is UMKM in Tegal city taken by purposive sample technique. Methods of data collection in this study used the method of observation with questionnaires and direct interviews with respondents. This study uses descriptive analysis techniques to determine the application of accounting in panyusunan financial reports of SMEs in the city of Tegal. The results showed that the application of basic concepts of accounting through the basic equation of accounting can facilitate the perpetrators of SMEs in the City of Tegal to prepare financial statements in accordance with SAK EMKM.

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 COMMERCIAL BANKS AND THEIR EFFECT ON SMALL AND MEDIUM ENTERPRISES FINANCING IN RWANDA: A CASE STUDY OF KIGALI CITY AND SOUTHERN PROVINCE

AGROFOR ◽  
2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Mutamuliza EULARIE ◽  
Giramata AURORE
Keyword(s):  
Financial Services ◽  
Commercial Banks ◽  
Small And Medium Enterprises ◽  
Financial Industry ◽  
Chi Square ◽  
Southern Province ◽  
Start Up ◽  
Chi Square Test ◽  
The Government ◽  
Medium Enterprises

Commercial Banks worldwide are identified to be one of the key players in the financial industry that have positively affected individuals involved in business, and the economy at large, through the functions they perform in the economy. However, inadequate financing in the activities of Small and Medium Enterprises (SMEs) is still the major constraint faced by people involved in business activities. Even though the Government of Rwanda has made effort to improve the accessibility to credit, entrepreneurs still have some challenges to access financial services in order to improve their businesses. The purpose of this research was to assess the contribution of commercial banks in financing SMEs in Rwanda. A sample of 60 SMEs was selected in Kigali and Southern Province of Rwanda. Data was collected from the respondents through a structured questionnaire. The collected data were analyzed using descriptive statistics such as frequencies and percentage distributions. A Pearson Chi-Square Test was used to analyze the relationship between commercial banks and SMEs in Rwanda. The results indicated that the main purposes of loan application were start-up capital, working capital and expansion of businesses. The results also revealed that there was positive relationship between commercial banks and SMEs in Rwanda. The results revealed as well, that commercial banks in Rwanda played a crucial role in contribution to SME’s economic development and small and medium entrepreneurs who got credit from commercial banks expanded their businesses and increased their income.

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

Innovative Marketing Strategies for Small and Medium Enterprises of Western Madhya Pradesh (India): An Analytical Study

2020 ◽  
Vol 47 (2) ◽  
pp. 146-162
Author(s):  
Pragya Keshari
Keyword(s):  
Small And Medium Enterprises ◽  
Decisive Role ◽  
Industrial Sector ◽  
Marketing Strategies ◽  
Madhya Pradesh ◽  
Primary Data ◽  
Review Of Literature ◽  
Chi Square ◽  
Chi Square Test ◽  
Medium Enterprises

The micro, small and medium enterprises are an essential part of the Indian industrial sector. It plays a decisive role in growth and development of Indian economy. The review of literature on various aspects of small and medium enterprises (SMEs) showed that the SMEs, both in the country and other parts of the world, still rely on conventional marketing practices and, more or less, face the same types of challenges. Therefore, the present study is undertaken to examine the marketing strategies of SMEs in western Madhya Pradesh, India, and to suggest some innovative marketing practices for them to prosper. The sample consists of 439 SMEs drawn on a random basis from Indore and Dhar districts of Madhya Pradesh. The primary data are collected through a self-designed instrument with 40 items/statements, developed thorough a review of literature on the topic and personal interviews of managers of SMEs. The data are analysed using statistical tools like factor analysis and chi-square test applied with the help of Statistical Package for Social Sciences (SPSS) 20 Software. The study findings reveal that SME managers still rely on age-old practices of marketing. The article recommends some innovative marketing practices for SMEs.

scholarly journals Faktor-faktor yang Berhubungan dengan Perilaku Penggunaan APD SCBA pada Petugas Damkar DKI Jakarta Tahun 2021

2021 ◽  
Vol 1 (02) ◽  
pp. 50-58
Author(s):  
Edy Prasetiyo
Keyword(s):  
Personal Protective Equipment ◽  
Significant Relationship ◽  
Total Sample ◽  
Protective Equipment ◽  
Chi Square ◽  
Cross Sectional ◽  
Rescue Service ◽  
Chi Square Test ◽  
Quantitative Descriptive ◽  
And Control

Introduction: The high incidence of fires in the DKI Jakarta area certainly increases the risk for DKI Jakarta Firefighters, so Personal Protective Equipment is mandatory for officers when carrying out firefighting operations to prevent and control potential hazards for firefighters. It was recorded that 76 officers were injured and 1 officer died while carrying out firefighting operations in the last 5 (five) years. So it is necessary to know the factors that influence the behavior of using the SCBA (Self Contained Breathing Apparatus) respiratory Personal Protective Equipment. Methods: This quantitative descriptive study with a cross-sectional approach was carried out at the DKI Jakarta Provincial Fire and Rescue Service in 2021 with a population of all DKI Jakarta firefighters and a total sample of 208 firefighters. The instrument used is a questionnaire. Results: The results of data analysis carried out univariate and bivariate using the chi square test with = 0.05 showed a significant relationship between the behavior of using PPE SCBA with the availability of PPE (Pvalue = 0.000), Regulations (SOP) related to the use of PPE (Pvalue = 0.000) and Supervision (Pvalue = 0.000). However, there is no significant relationship between the behavior of using PPE SCBA with knowledge of PPE (Pvalue = 0.180), Age (Pvalue = 0.111), years of service (Pvalue = 0.065), training (Pvalue = 0.087) and PPE comfort (Pvalue = 0.513). Discussion: The behavior of using SCBA PPE for DKI Jakarta firefighters in 2021 is still relatively low because only 54.5% of respondents from firefighters stated that they used SCBA PPE in every fire fighting operation. So it is necessary to increase knowledge related to PPE and skills in using PPE for operational officers through education and training activities, training and technical guidance.

scholarly journals Micro, Small and Medium Enterprises (MSMEs) Coaching Program

2017 ◽  
Vol 2 (3) ◽  
pp. 20-25
Author(s):  
Umiaty Hamzani ◽  
Dinarjad Achmad
Keyword(s):  
Statistical Analysis ◽  
Small And Medium Enterprises ◽  
Financial Statements ◽  
Jel Classification ◽  
West Kalimantan ◽  
Program Type ◽  
Quantitative Descriptive ◽  
Medium Enterprises ◽  
Descriptive Method

Objective - This study aims to examine and analyze micro small and medium enterprises (MSMEs) coaching program and to obtain an empirical evidence regarding the effect of MSMEs coaching program on the quality of financial statements. Methodology/Technique - This study was conducted using quantitative descriptive method and statistical analysis using a sample of 50 entrepreneurs in several MSMEs coaching program institutions in Pontianak, West Kalimantan. Findings - The result shows that all objectives of MSMEs coaching program classified as good with the value of mean above 3.43. Furthermore, the hypothesis proposed in this study shows that MSMEs coaching program has a significant effect on the quality of financial statements. Novelty - The study findings useful for future references in implementing coaching program. Type of Paper: Empirical Keywords: Coaching Program; Entrepreneur; MSMEs; Quality of Financial Statements. JEL Classification: I21, L26.

scholarly journals Penerapan SAK EMKM Sektor Pertanian Kabupaten Bogor Menuju Pengembangan Industri 4.0

2021 ◽  
Vol 31 (5) ◽  
pp. 1216
Author(s):  
Enok Rusmanah ◽  
Nizam Muhamad Ariyanto
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Agricultural Sector ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Financial Reports ◽  
Acceptance Model ◽  
Medium Enterprises

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of the economy and dominated by the agricultural sector. However, this sector does not show a significant improvement. The main obstacle is the lack of MSME access to financing due to reliable financial reports. Financial Accounting Standards for MSMEs (SAK EMKM) were prepared to address this challenge. This study motivates to determine the perceptions of MSME of agricultural sector towards SAK EMKM. The study is done in Bogor Regency with farmers as the respondens. Descriptive analysis and Technology Acceptance Model (TAM) by Davis (1989) are combined to explain the perceptions. The results show that SAK EMKM was usefull but did not agree that it was easy to implement. Keywords: UMKM; SAK EMKM; Technology Acceptance Model.

scholarly journals Pengaruh Pendampingan Keluarga Terhadap Kecemasan Belajar Anak pada Pembelajaran Jarak Jauh Selama Pandemi Covid-19

2021 ◽  
Vol 1 (1) ◽  
pp. 143-158
Author(s):  
Sandra Febby Eka Putri ◽  
Zaenal Abidin ◽  
Karina Nur Ramadhanintyas ◽  
Riska Ratnawati
Keyword(s):  
Family Support ◽  
Significant Relationship ◽  
P Value ◽  
Chi Square ◽  
Cross Sectional ◽  
Children’S Learning ◽  
Learning Anxiety ◽  
Chi Square Test ◽  
Quantitative Descriptive ◽  
Children's Learning

Learning anxiety is an excessive feeling of being afraid of threats or felt during distance learning. In overcoming children's anxiety, one of the assistance efforts made is family support. Family support is an act of assisting to meet the needs and problem solving of children in order to support the optimization of children's development. In this study, researchers used quantitative descriptive as an approach. The research method used is an analytic survey while the type of research is cross sectional. In analyzing the data, researchers used univariate as a measuring tool and the Chi-Square test as bivariate. The population of elementary school children in grades 4-6 is 60 respondents and the sample is 60 respondents. The results of the bivariate test showed that there was a significant relationship between the independent variables, that the p value was 0.044 (p < 0.05), which means that there is an influence between family support and children's learning anxiety. In this study, the study analyzed that the Chi-Square test had 2 (two) most influential variables, namely family support and children's learning anxiety. The conclusion of this study is that there is a significant relationship between family support and children's learning anxiety. From this research, it is expected that children will learn with others so that children do not experience anxiety.

scholarly journals Balance Sheet Model for Small Economic Entities

2021 ◽  
Vol 6 (2) ◽  
pp. 7-11
Author(s):  
Halina Chlodnicka ◽  
Grzegorz Zimon
Keyword(s):  
Financial Reporting ◽  
Financial Crises ◽  
Small And Medium Enterprises ◽  
Balance Sheet ◽  
Financial Statements ◽  
Financial Data ◽  
Business Managers ◽  
Financial Reports ◽  
Business Entities ◽  
Medium Enterprises

Financial reporting still raises doubts and concerns among large and small entrepreneurs. When analyzing financial statements, the recipient often asks whether the current comprehensive forms of financial statements are not too vague and confusing. Data disclosed in the financial statements are often not easily read by ordinary users or even analysts. Maybe now it is worth looking for other new solutions that will allow business managers to obtain basic financial information from the financial reports in a quick and immediate way. The increase in competition and financial crises caused the largest number of bankruptcies in the group of small and medium enterprises. And it is to these small economic entities that it is worth facilitating the process of analyzing financial data. For this group of enterprises, it is worth highlighting in the financial statements those data that may inform about risks in conducting and continuing further operations. The article presents a balance sheet model for small business entities. Its layout and formula is designed to lighten the picture of the company’s financial situation and provide the most important information on the company’s financial safety.

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