scholarly journals ITG 1000, Risk Detection and Accounting Information: a Theoretical Analysis on the Cost versus Benefit for Micro and Small Enterprises

2016 ◽  
Vol 13 (3) ◽  
pp. 48-69
Author(s):  
Luiz dos Anjos ◽  
Mateus dos Santos ◽  
Paulo Cavalcante ◽  
Paulo Monte
Keyword(s):  
Theoretical Analysis ◽  
Accounting Information ◽  
Small Enterprises ◽  
Risk Detection ◽  
Micro And Small Enterprises ◽  
The Cost

scholarly journals Mobile Credit and Performance: Experience and Lessons from Micro and Small Enterprises in Kenya

2021 ◽  
pp. 135-161
Author(s):  
Silas Alumasa ◽  
Stephen Muathe
Keyword(s):  
Dynamic Capabilities ◽  
Credit Rationing ◽  
Small Enterprises ◽  
Resource Based View ◽  
Asymmetry Of Information ◽  
Negative Effect ◽  
Micro And Small Enterprises ◽  
And Performance ◽  
The Cost ◽  
Loan Amount

Micro and small enterprises sector is considered as very important in growing the economies of many countries, especially the developing nations. In Kenya, the Micro and small enterprises sector is an important contributor to the growth of the economy through facilitation of trade and creation of employment. While various interventions have been made to grow this sector, the enterprises have continued to perform poorly, struggle to survive and a large number die off. This study sought to investigate the effect of mobile credit on performance of micro and small enterprises. The study was to determine the effect of accessibility, the effect of the cost, the effect of mobile credit loan amount and the effect of regulation on performance of micro and small enterprises. The study was anchored on various theories of Resource based view, Dynamic capabilities, Diffusion of technology, Credit rationing, and the asymmetry of information. The study found out that the accessibility of mobile credit, the Loan amount and the regulation have significant positive effect on performance, while the cost of mobile credit has a significate negative effect on the performance of micro and small enterprises. The study concluded that mobile credit is an essential source of credit to micro and small enterprises. Keywords: Mobile credit, Micro and small enterprises, Performance, Resource based view, Dynamic capabilities theory.

scholarly journals Transaction Cost on The Implementation of E-Invoices in Micro and Small Enterprises

2017 ◽  
Vol 6 (1) ◽  
pp. 139-158
Author(s):  
Clara Palupi ◽  
Darwanto Darwanto
Keyword(s):  
Tax Compliance ◽  
Small Enterprises ◽  
Case Study Method ◽  
Compliance Cost ◽  
Compliance Costs ◽  
Micro And Small Enterprises ◽  
One Year ◽  
The Cost ◽  
Total Compliance

E-invoice is one of the tax administration modernization program created to reduce the tax compliance costs in order to improve the tax compliance. This paper aims to prove that e-invoice as a form of institutional change can actually change or lower the tax compliance costs. Using a qualitative approach case study method and supported by evidence of calculation of the cost of compliance. The results showed that e-invoice cannot directly reduce the tax compliance costs, because e-invoice is a new program and the taxpayers bear big the amount of time cost for the process of adjustment (adapt). Tax compliance costs will increase temporarily during the adaptation process; the total compliance cost in the six months after the e-invoice increased 3.4 percent from the six months before. Then, the results of tax compliance costs estimated at one year after the e-invoice applied showed that the compliance costs decrease 31 percent from the cost of compliance without e-invoice.DOI: 10.15408/sjie.v6i1.4866

scholarly journals PENGARUH PENGGUNAAN INFORMASI AKUNTANSI PADA HUBUNGAN ANTARA JIWA KEWIRAUSAHAAN DAN KEPUTUSAN INVESTASI

2019 ◽  
pp. 56
Author(s):  
Made Gede Wirakusuma
Keyword(s):  
Decision Making ◽  
Investment Decision ◽  
Accounting Information ◽  
Investment Decisions ◽  
Decision Making Process ◽  
Small Enterprises ◽  
Investment Decision Making ◽  
Micro And Small Enterprises ◽  
Business Practitioners ◽  
The Relationship

The investment decisions made by entrepreneurs tend to be influenced by their entrepreneurshipspirit. Several studies have proven this matter, but there are still some that show inconsistenciesregarding the influence of entrepreneurship spirit on the investment decision making process. Thisstudy is motivated to prove that the accounting knowledge of micro and small enterprises (MSE)business practitioners has an influence on the relationship between entrepreneurship spirit andinvestment decision making. This study utilize the questionnaire to collect data directly regarding theperception of MSE business practitioners related to their entrepreneurship spirit, utilization ofaccounting information, and investment decisions. A total of 98 MSE business practitioners wereselected as the research sample and is further analyzed using the moderated regression analysis toprove whether the utilization of accounting information is able to moderate the influence ofentrepreneurship spirit on investment decision making. The utilization of accounting knowledge byMSE practitioners has been proven to strengthen the influence of their entrepreneurship spirit on theinvestment decision making. This means that the knowledgeability of MSE practitioners regardingaccounting information helps the MSE entrepreneurs in making investment decisions. This studyproved that in addition to the entrepreneurship spirit, MSE business practitioners must also beknowledgeable about accounting information as it is greatly needed in the process of making investment decisions.Keywords: accounting knowledge, entrepreneurship spirit, investment decision making.  

Pengembangan Kemitraan Koperasi, Usaha Mikro Dan Kecil (KUMK) Dengan Usaha Menengah/Besar Untuk Komoditi Unggulan Lokal

2019 ◽  
Vol 9 (1) ◽  
pp. 53-66 ◽  
Author(s):  
Dandan Irawan
Keyword(s):  
Business Performance ◽  
The Other ◽  
Economic Conditions ◽  
Small Enterprises ◽  
Business Partnerships ◽  
Short Term ◽  
Business Partnership ◽  
Structure Factors ◽  
Micro And Small Enterprises ◽  
Business Entities

Basically a natural partnership will achieve its goal if mutual requirements, mutual reinforcement, and mutual benefit can be maintained and made a strong fundamental commitment among partners. Nevertheless the development seems very slow. The cause is the presence of specific and different conditions and structure factors compared to other countries. Along with that, we still encounter various forms of gaps, such as inequality among regions, among income groups, between sectors, among economic actors, and so forth. The next problem is that in business entities including cooperatives and micro and small enterprises in running their business activities requires business partnerships with medium and large enterprises in order to improve business performance and business scale. While on the other hand our economic conditions and structures are not yet fully conducive to fostering partnerships based on purely business considerations or competitive market motivations but the business partnership of the foundation is strong enough in our country's constitution. Partnerships will work if partners are equally benefiting. Our concept of partnership is like that, although in the short term, there is a party or a party benefiting more from the other side.

FATORES QUE PREJUDICAM A GESTÃO DE CAPITAL DE GIRO DE MPE INDUSTRIAIS

2017 ◽  
Vol 3 (1) ◽  
pp. 43
Author(s):  
André Luiz Franco ◽  
Vera Mariza Henriques de Miranda Costa ◽  
Fábio Ferraz Junior ◽  
Tabajara Pimenta Junior
Keyword(s):  
Business Community ◽  
Small Enterprises ◽  
Stock Management ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Management Indicators ◽  
Micro And Small Enterprises ◽  
Major Factors ◽  
Managerial Activity

ResumoA importância das micro e pequenas empresas (MPE) pode ser notada pela relevante geração de riquezas e de empregos no Brasil. Contudo, os índices de insucesso e mortalidade para esse gênero de empresas são muito elevados e têm como um dos principais causadores a dificuldade no gerenciamento do capital de giro. A realização deste estudo teve como objetivo identificar e discutir os principais fatores, no âmbito da gestão de capital de giro, que prejudicam a continuidade das atividades das MPE industriais. A pesquisa envolveu uma coleta de dados com gestores de 55 MPE industriais.  Os resultados da pesquisa apontaram sete fatores mais importantes que interferem negativamente na gestão de capital de giro: formação inadequada dos gestores, acúmulo de atividade dos gestores, falta de planejamento financeiro, ausência de acompanhamento de indicadores de gestão, deficiência na gestão de estoque e produção, falta de condições de negociação com os fornecedores e restrições financeiras. Os resultados alcançados podem contribuir com a comunidade acadêmica e empresarial para ampliar a compreensão do que prejudica e dificulta a gestão de MPE, especialmente as que possuem atividade fabril. Palavras-chave: Capital de Giro; Micro e Pequenas Empresas; Mortalidade Empresarial.  AbstractThe importance of micro and small enterprises (SME) can be noticed by the relevant generation of wealth and jobs in Brazil. However, the rates of failure and mortality for this type of company are very high and have as one of the main causes the difficulty in the management of working capital. The objective of this study was to identify and discuss the main factors in the scope of working capital management, which hinder the continuity of the activities of industrial SME. The research involved a data collection with 55 industrial MPE managers. The research results pointed to seven major factors that negatively affect working capital management: inadequate training of managers, accumulation of managerial activity, lack of financial planning, lack of monitoring of management indicators, deficiencies in stock management and production, lack of negotiation conditions with suppliers and financial restrictions. The results achieved can contribute to the academic and business community to broaden the understanding of what harms and hinders the management of MSE, especially those that have factory activity. Keywords: Working Capital; Micro and Small Enterprises; Corporate Mortality.

Marketing and Sickness in Micro and Small Enterprises in India: An Inter-State Analysis with Special Reference to the Engineering Enterprises in the District of Howrah, West Bengal

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
Manidipa Dasgupta
Keyword(s):  
Special Reference ◽  
West Bengal ◽  
Small Scale ◽  
Small Enterprises ◽  
Related Area ◽  
Micro And Small Enterprises ◽  
Economic Advancement ◽  
Small Scale Industries ◽  
Inter State ◽  
State Analysis

Micro and Small Enterprises (MSEs) [formerly Tiny and Small Scale Industries (SSIs)] are recognized as the main contributors in socio-economic advancement of any country especially the developing one like India. But due to some controllable and/or uncontrollable factors, MSEs cannot get themselves free from sickness. Sickness in MSEs expands its steps in all states in India amongst which West Bengal (WB) is specially notable mainly due to the continuous degradation of Micro and Small Engineering Enterprises of the then Birmingham/Sheffield of the East, Howrah. In WB, Howrah is considered to be the most incipient sickness-prone district for MSEs. Government effort to locate the probable causes of sickness of MSEs has exposed that in India, lack of demand of the product of MSEs in market is the most sever one, while in WB, marketing problem holds the maximum severity, followed by lack of demand which is also partially due to the marketing problem. The present paper aims at identifying how far the major responsible causes in marketing related area are liable in bringing about sickness in Micro and Small Engineering Enterprises.

Sign in / Sign up

Export Citation Format

Share Document