scholarly journals Estimation of small business activity by county for the National Infrastructure Information System (NIIS)

1992 ◽  
Author(s):  
S Bell ◽  
T Yoder
2021 ◽  
Vol 1 (2) ◽  
pp. 125-134
Author(s):  
Anggi Julianti ◽  
Fadilla Fadilla ◽  
Moh. Faizal

Small Microcus Business (UMKM) is a small business activity but is able to provide a major effect for the economy in Indonesia. That is to expand employment, play a role in the process of equity and increase in community revenue, and encourage the realization of national stability. But to realize it is necessary to be able to compete globally, by utilizing technological developments at this time not to be left behind with the development of the age. Utilization of social media especially Facebook as a promotional tool to make it easy for marketing UMKM Gulo Puan in the village of Bangsal District of District Objective is one of the strategies that are currently used. With easy access, wide tissues, fast working methods and also costs that will be able to provide positive and profitable impacts for MSME. The results of this study show that the use and use of social media as a promotional tool can increase the competitiveness of UMKM-UMKM Gulo Puan in the village of Bangsal District District in January aspects of increased sales than compared to using social media. But when revisited still many non-MSMEs that have not used and utilize social media for marketing online caused by various things.


2018 ◽  
Vol 155 ◽  
pp. 365-381 ◽  
Author(s):  
Steven C. Deller ◽  
Tessa Conroy ◽  
Bjorn Markeson

2015 ◽  
Vol 2 (02) ◽  
pp. 181-192
Author(s):  
Riski Aprilia Nita ◽  
Nurmala Ahmar

A B S T R A C T In line with the development of accounting as an information system and the diversity of stakeholder information needs of the company makes accounting graduates are no longer viewed as an accountant who carry out manual recording process, but are required to be able to apply software designed to transform data into information that is useful in the world of work. Subjects accounting practices that integrate basic accounting and information systems also keep the demand for courses can be penciri competitive advantage that can accommodate students in understanding the business activity within an organization. In achieving these advantages is explained through a simple approach to understand the accounting cycle companies where students are expected to have the skills journaling (writing), carry out the analysis of the transaction (observing) and gain (getting) skills in applying accounting system-based computer using an application program based accounting Excel (Excel for Accounting). A B S T R A K Sejalan dengan perkembangan akuntansi sebagai suatu sistem informasi dan keberagaman kebutuhan informasi stakeholder perusahaan menjadikan lulusan akuntansi tidak lagi dipandang sebagai akuntan yang melaksanakan proses pencatatan manual, namun dituntut untuk dapat mengaplikasikan perangkat lunak yang dirancang untuk mentransformasi data menjadi informasi yang berguna dalam dunia kerja. Mata kuliah praktik akuntansi yang mengintegrasikan akuntansi dasar dan sistem informasi turut mengikuti tuntutan tersebut untuk dapat menjadi mata kuliah penciri yang dapat mengakomodasi keunggulan kompetitif mahasiswa dalam memahami aktivitas bisnis dalam suatu organisasi. Dalam mencapai keunggulan tersebut dijelaskan melalui pendekatan sederhana untuk memahami siklus akuntansi perusahaan dimana mahasiswa diharapkan memiliki keterampilan menjurnal (writing), melaksanakan analisis transaksi (observing) dan mendapatkan (getting) ketrampilan dalam mengaplikasikan sistem akuntansi berbasis komputer menggunakan program aplikasi akuntansi berbasis Excel (Excel for Accounting). JEL Classification: I20, L86


An information system translates data into information to support business decision making. Data, raw unorganized facts, are gathered relative to a business event. The resulting information, which has meaning in the hands of a user, must be complete and accurate in order to support timely decision making. The acquisition of an information system by a small business will be a relatively costly endeavour. The small business manager will tend to rely upon an internal individual or external organization for advice when acquiring an information system. Further, the information system will be employed to improve the efficiency of daily operations of a small business. This chapter describes information systems. In general, an information system turns data into information to support decision making. The information must be timely, complete, and accurate relative to the decisions which must be made.


Author(s):  
Arthur Tatnall

The introduction of a new information system into a small business, or upgrading an existing system, should be seen as an innovation and considered through the lens of innovation theory. The most widely accepted theories of how technological innovation takes place are provided by innovation diffusion (Rogers, 1995) and the technology acceptance model (Davis, 1986), but most of the research based on these models involves studies of large organizations or societal groups. This article argues that another approach, innovation translation, has more to offer in the case of innovations that take place in smaller organizations (Burgess, Tatnall, & Darbyshire, 1999; Tatnall, 2002; Tatnall & Burgess, 2004).


2006 ◽  
Vol 9 (1) ◽  
pp. 43-50 ◽  
Author(s):  
Leyland M. Lucas

Minority women continue to make significant gains in economic activity, particularly as entrepreneurs through the creation of small businesses. Despite this increased role in small business activity and an admirable rate of success, minority women-owned businesses continue to experience problems in acquiring capital. This difficulty, which some have attributed to discriminatory practices, forces a large number of these businesses to rely on governmental support programs for assistance in meeting their capital needs. Building on the idea that things are not as simple as commonly presented, a case is made that access to capital for women-owned businesses is affected by a number of other factors tied to the inability to join important networks.


1989 ◽  
Vol 23 (1) ◽  
pp. 48-72 ◽  
Author(s):  
Roger Waldinger

Research on ethnic enterprise emerged in the United States as part of an attempt to explain the historical differences in business activity between blacks and other ethnic groups. In Beyond the Melting Pot, Glazer and Moynihan argued that “the small shopkeeper, small manufacturer, or small entrepreneur of any kind played such an important role in the rise of immigrant groups in America that its absence from the Negro community warrants at least some discussion.”1 Glazer and Moynihan offered some brief, possible explanations, but the first extended treatment came with the publication of Ivan Light's now classic comparison of Blacks, not with Jews, Italians, or Irish, but with immigrants—Japanese, Chinese, West Indians—whose racial characteristics made them equally distinctive; the argument developed an imaginative variant of the Weber thesis, showing that it was ethnic solidarism, not individualism, that gave these immigrants an “elective affinity” with the requirements of small business.


2014 ◽  
Vol 3 (1) ◽  
pp. 10-32 ◽  
Author(s):  
Don Bruce ◽  
John Deskins ◽  
Tami Gurley-Calvez

Purpose – When a small business purchases a capital asset, its cost for tax purposes is spread over the useful life of the asset through the process of depreciation. It has become common in the USA for policy makers to enhance depreciation rules in an effort to increase business investment in a less-costly manner than across-the-board marginal tax rate cuts. Indeed, short-term depreciation policies are often billed by policy makers as a way to save America's small businesses. However, little is known about the actual effects of depreciation policies on small business activity. This paper aims to discuss these issues. Design/methodology/approach – In this initial attempt to test the political claims regarding the importance of depreciation rules, the paper uses a 12-year panel of tax returns for Schedule C sole proprietors to empirically examine whether more generous depreciation policies influence small business activity at the extensive margin. Specifically, the paper estimates a series of multivariate models to explain sole proprietors’ decisions to remain in business as functions of their financial, demographic, and tax situations, including measures of the present discounted value (PDV) of a stream of tax deductions for depreciated capital under various rule structures. Findings – Throughout the analysis, the authors are unable to find evidence that favorable depreciation rules lead to greater rates of entrepreneurial longevity among Schedule C sole proprietors. Originality/value – Discrete choice results suggest that increases in the PDV of tax reductions from depreciation (e.g. depreciating the value earlier in the recovery period) might actually lead to higher probabilities of small business exit, while survival analysis finds no clear influence of depreciation on spells of small business activity.


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