Preliminary Investigation: Accounting Literacy among Small Business Owners

Roslan, Nurfarahin; Pauzi, Nur Farahah Mohd; Ahmad, Khairiah; Shamsudin, Adriana; Karim, Mohd Syazwan; Ibrahim, Sharifah Norhafiza Syed

doi:10.6007/ijarbss/v8-i10/4709

Cited by 6 publications

(5 citation statements)

References 11 publications

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“…The financial literacy factors influencing variables by Nababan (2012). The indicators accounting literacy used by Roslan. N, et al (2018) to measure accounting variables.…”

Section: Methodsmentioning

confidence: 99%

Factors that Influence to Sustainability of MSME Muffler Industry in Purbalingga Regency

2020

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Financial literacy, accounting literacy, and transactional leadership style are needed by the owners for sustainability of their business, especially for MSME sector. The good level of the financing and leadership is the sucess key to maintain the sustainability of the business. Whether financial literacy, accounting literacy, and transactional leadership style can influence the sustainability in muffler industry Purbalingga? This research analyze were performed with a quantitative descriptive method, that is based on the questionnaire and interviews with respondent. The object of this research is MSMEs muffler industry in Purbalingga. The total sample in this research are 76 sample from the population 166 industry spread in 6 subdistrict in Purbalingga. The result of this research indicate that the financial literacy, accounting literacy and transactional leadership style have a positive effect to the sustainability of muffler industry. The good financial literacy tend to be able to make a good business plan and decisions. Having good accounting literacy in the business tend to be able to produce the good financial standart report, the quality of the financial standard report can help the business to get investment and loan. The good implementation leadership style can help the business sustainability.

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“…The financial literacy factors influencing variables by Nababan (2012). The indicators accounting literacy used by Roslan. N, et al (2018) to measure accounting variables.…”

Section: Methodsmentioning

confidence: 99%

Factors that Influence to Sustainability of MSME Muffler Industry in Purbalingga Regency

2020

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“…Menurut Trombetta (dalam Nurbaeti et al, 2019) literasi akuntansi sebagai pengetahuan dalam membuat laporan keuangan dalam mengelola bisnis. Literasi akuntansi berupaya membantu seseorang untuk melakukan pencatatan keuangan sehingga diperlukan pengetahuan dan keterampilan oleh akuntan untuk membuat keputusan (Roslan et al, 2018). Selain itu, literasi akuntansi memiliki kaitan teori perilaku terencana sebab dengan sifat logis akuntan dapat memanfaatkan informasi secara sistematis untuk kemudian dilakukan analisis dampak terhadap keputusan yang dilakukan.…”

Section: Hipotesis Literasi Akuntansi Terhadap Komitmen Tidak Korupsiunclassified

“…Literasi akuntansi merupakan kemampuan untuk memahami dan mengelola aspek-aspek keuangan, termasuk pengenalan dan pemahaman mengenai laporan keuangan (Hatta & Budiyati, 2021). Literasi akuntansi berupaya membantu seseorang untuk melakukan pencatatan keuangan sehingga diperlukan pengetahuan dan keterampilan oleh akuntan untuk membuat keputusan (Roslan et al, 2018). Pemerintah berpandangan melalui literasi keuangan, sistem keuangan, kesejahteraan masyarakat, dan pembangunan yang inklusif dapat lebih mudah dicapai.…”

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Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi

Khasanah

Tambun

2023

j.akunt. Manaj.

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This study aims to prove whether there is an effect of accounting literacy and understanding of professional accounting ethics on non-corruption commitments moderated by family education. The research method used is the survey method. The data collection techniques used questionnaires and distributed them to respondents using Google Forms. The research subjects are accounting graduates who work in the Special Capital Region (DKI) Jakarta. The results of the research are accounting literacy and professional ethics of accountants have a significant positive effect on non-corruption commitment, while family education does not affect non-corruption commitment. Furthermore, family education has not been able to moderate the effect of accounting literacy on non-corruption commitments and family education has not been able to moderate the effect of professional accounting ethics on non-corruption commitments.

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“…Muteti et al [41] found that entrepreneurs were noted to keep records in order to remember, observe progress and track profit. Whereas, Germain [42] posited that SMEs perceive record keeping as a method of recovering initial investment in the form of cash at the end of the accounting period. However, if SME's accounting records are not maintained properly, long term sustainability of the business could be affected.…”

Section: The Application Of Accounting Practices Among Microenterprisesmentioning

confidence: 99%

An Analysis of Basic Accounting Practices of Microenterprises

Seman¹,

Jusoh²,

Rashid³

et al. 2019

IJEAT

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Every microenterprise needs to learn and perform basic accounting practices to ensure that their business progress is running smoothly. Besides able to improve the business performance of a company, accounting practices also represent the result of operations of a company, as well as the statement of financial position. Therefore, by understanding financial performance very well might help the microenterprises not only to evaluate and monitor their business activities but also facilitate them in a critical way to make a better decision. The purpose of this paper is to study the application of basic accounting practices among the microenterprises in Batu Pahat. The data were collected among 157 owners of microenterprises. The data were analysed in frequency and percentage form by using The Statistical Package for Social Sciences (SPSS). The findings showed that most of the microenterprises practiced a very basic accounting system, maintained both cash and accrual accounting and practiced recording both electronically and manually. The survey also showed that most of the microenterprises completed the accounting cycle by keeping records of their daily business transaction and prepared the financial statement at the end of period mostly on income statement and statement of cash flow. With such well-maintained and completed financial records, it can be translated into feasible and good decision-making which may eventually result in business success. Besides, this survey found that the main challenges that were faced by microenterprises were lack of accounting knowledge and limited cost and time in preparing the financial statement for their businesses. Thus, it was recommended that microenterprises should improve their accounting skills and increase their knowledge by joining any training for seminar on the accounting practices toward the effectiveness of their financial management and entrepreneurial development

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Preliminary Investigation: Accounting Literacy among Small Business Owners

Cited by 6 publications

References 11 publications

Factors that Influence to Sustainability of MSME Muffler Industry in Purbalingga Regency

Factors that Influence to Sustainability of MSME Muffler Industry in Purbalingga Regency

Pengaruh Literasi Akuntansi dan Pemahaman Etika Profesi Akuntansi Terhadap Komitmen Tidak Korupsi dengan Pendidikan Keluarga Sebagai Pemoderasi

An Analysis of Basic Accounting Practices of Microenterprises

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