This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports
The increasingly narrow land in urban areas makes people have to take advantage of the existing land. The concept of urban farming provides a solution by creating green open land in the midst of dense urban buildings. Empowerment of students is a positive effort to realize the goal of Islamic boarding schools to equip students with religious knowledge and general knowledge.The objectives of this activity are: 1) To increase the knowledge and skills of the students in farming on limited land. 2) Provide knowledge about urban farming that can foster an entrepreneurial spirit in the students. 3) Creating a new source of income for the cottage at least from the results of urban farming that can be consumed by the residents of the Islamic boarding school so that they can save on shopping expenses. 4) Empowering productive economic activities in Islamic boarding schools.The implementation method is carried out through training for students, coaches and teachers at Ponpes El Yasmin Banjararum, Singosari, Malang. The result of this activity is to increase the knowledge of the students to learn to live independently, foster an entrepreneurial spirit and fulfill the needs of vegetables independently.
Tujuan Program Pengembangan Produk Ekspor (PPPE) ini adalah untuk meningkatkan volume dan daya saing mitra PPPE.produk ekspor camilan. Mitra dari Program Pengembangan Produk Ekspor ini terdiri dari mitra I berlokasi di Kabupaten Tulungagung dan mitra II di Kota Blitar. Permasalahan yang dihadapi mitra I adalah belum terpenuhinya permintaan pasar disebabkan karena keterbatasan peralatan yang dimiliki oleh mitra, pengetahuan manajemen tentang savety produce masih kurang, kemampuan manajemen di bidang pembukuan, pemasaran, personalia, yang masih rendah, belum memiliki SOP (Standard Operasional Procedure) yang jelas, diversifikasi produk ekspor yang masih sedikit, belum menggunakan media internet untuk melakukan promosi produk. Permasalahan yang dihadapi mitra II, belum terpenuhinya permintaan pasar disebabkan karena keterbatasan peralatan yang dimiliki oleh mitra (kapasitas mixer yang kecil), kemampuan manajemen di bidang pembukuan, pemasaran, personalia, yang masih rendah, belum memiliki SOP yang jelas, produk yang dihasilkan belum memiliki SNI.Metode pelaksanaan dari kegiatan PPPE adalah melalui pelatihan dan pendampingan. Pelatihan dan pendampingan dilakukan dibidang keuangan, pemasaran dan produksi serta mensinergikan hubungan kerjasama antara mitra 1 dan mitra 2.Luaran program ini adalah terjalinnya hubungan antar mitra, penyediaan peralatan, pembukuan laporan keuangan sesuai PSAK, keamanan operasional produksi, branding, adanya webb, dan kemasan produk yang lebih baik serta HAKI.
This study aims to discuss the adoption of financial reporting and accounting standards for small-medium enterprises (SMEs) by Muslim entrepreneurs. A structured questionnaire was used to collect quantitative data from the SME owners. 214 Muslim owners of SME businesses participated in the survey. The results show that only a few Muslim entrepreneurs prepared financial reports regularly. The main reason for preparing the statement is for calculating tax, borrowing money, and decision making. An unexpected finding from this study is that most of the Muslim owners are unaware of Standard for SMEs. Users of SME financial reports include tax authority, banks, and owners, or shareholders. This study enriches the financial reporting studies by examining the accounting standards for SMEs in a Muslim dominated country. The findings of this study also have implications for the Institute of Indonesia chartered accountants (IICA) as standard setter. IICA must routinely disseminate these standards to SMEs and also assist them in preparing financial reports
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