Duality in Small and Medium Enterprise Accounting Practices

Cahyaningtyas, Fadilla

doi:10.22219/jibe.vol1.no02.59-70

Cited by 2 publications

(2 citation statements)

References 2 publications

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“…It was possible that this different research result was due to the different characteristics of SME actors in Malang Municipality and those in the previous study locations, where SME actors lacked care and awareness to apply the accounting function in running their businesses. Andriani et al, (2014) suggest that it is more important for SMEs to earn more profits without having to implement accounting (Cahyaningtyas, 2017). This lack of care might be because SME actors thought they had not met the legal requirements to apply the accounting function.…”

Section: Behavior Uncertainty On a Company's Decision To Use Outsourcmentioning

confidence: 99%

The Use of Outsourced Accounting Service and Its Impact on SMEs Performance

Cahyaningtyas¹,

Ningtyas²

2020

JABE

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This research was about the important contribution of SMEs to Indonesian economy in reality and their weak management accounting functions. This research aimed to find out the factors influencing SMEs’ decision to use outsourced accounting advisory services and the effect of such use towards SMEs’ performance as from Transaction Cost Economics (TCE) and Resource Based View (RBV) perspectives. In this research, the population was comprised of manufacturing SMEs ini Malang. The researchers then took the sample using purposive sampling method. Meanwhile, the criteria to determine the sample were based on the definition of SME in Indonesia. Furthermore, the researchers conducted survey by distributing 270 questionnaires to collect the data. Using SEM (AMOS) analysis, the researchers successfully figured out that asset specification, environment uncertainty, technical competence, and competition level acted as major factors that affected SMEs’ decision to use outsourced accounting services. Meanwhile, the researchers found that behavior uncertainty and trust in accountants did not have significant impact on such SMEs’ decision. The result of SEM analysis showed that outsourced accounting advisory services significantly provided positive effect on SMEs’ performance

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Section: Behavior Uncertainty On a Company's Decision To Use Outsourcmentioning

confidence: 99%

The Use of Outsourced Accounting Service and Its Impact on SMEs Performance

Cahyaningtyas¹,

Ningtyas²

2020

JABE

Self Cite

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“…And the economic environment (Reijonen, 2008) and accounting information (Nyathi et al, n.d.). For non-financial, including customer satisfaction (Haber & Reichel, 2005), methods used in business, freedom in running a business, pride in carrying out work (Paige & Littrell, 2002) & (Reijonen, 2008), and network cooperation (Cahyaningtyas, 2017). (Antawati & Mas'ud, 2019) argues that an excellent human resource management process can also determine business success.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Business Success of Cafe in Tulungagung: A Phenomenological Study of Cafe Tajug Tulungagung

Kinasih,

Wardoyo,

Churiyah

2022

ECO EDU ENTRE

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Business success is defined as increased sales over previous results. A company's primary goal is business success, with all of its activities aimed at achieving success. This study employs qualitative research methods with a phenomenological analysis approach. The researcher focuses on a person's phenomenon or life experience in running a business. The phenomena revealed include why entrepreneurs start a business, how they measure the success of their business, and how entrepreneurs keep their business running. The participants in this study are the owners, employees, and customers of Cafe Tajug Tulungagung. The study results found that: 1) The business owner wanted to open a Cafe Tajug business because he wanted to innovate more than his previous business. Business owners want to create jobs and open businesses in the same field but with different concepts and themes. 2) How to measure business success, the owner of Cafe Tajug uses indicators including innovation, development, financial, non-financial, customer satisfaction, and employee satisfaction. 3) In maintaining the business, the owner of Cafe Tajug constantly innovates whenever there are new ideas, carries out business development, collaborates with investors, pays attention to employee welfare, gets motivation and support from family, and pays attention to customer satisfaction so that profit targets are always achieved

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Duality in Small and Medium Enterprise Accounting Practices

Abstract: This research is aimed to comprehend the accounting practice and its benefit in triggering one of the most credible SMEs in Malang City to succeed, SME Garuda Jaya.

Cited by 2 publications

References 2 publications

The Use of Outsourced Accounting Service and Its Impact on SMEs Performance

The Use of Outsourced Accounting Service and Its Impact on SMEs Performance

Analysis of Business Success of Cafe in Tulungagung: A Phenomenological Study of Cafe Tajug Tulungagung

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