Determinants of Accounting Practice in Micro and Small Enterprises: Evidence from Ethiopia

Zelie, Enyew Mulu; Alebachew, Tamiru Aniley; Alem, Kenubish Asrat

doi:10.14414/jebav.v23i2.2382

Cited by 4 publications

(3 citation statements)

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“…The success of a business owner also depends on his education and learning abilities in the business environment. This research is also in line with research conducted by Zelie et al (2020) that the level of education has a significant effect on the accounting practices of micro and small businesses in Ethiopia. His research states that with increasing levels of education managers, business owners, and employees become financially literate.…”

Section: The Effect Of Educational Background On the Implementation O...supporting

confidence: 90%

“…Therefore, the more knowledge about the basic science of accounting, the better the practice of financial reporting in a business. This research is in line with Zelie et al, (2020) that when the educational background of business owners increases, it helps them improve their skills in preparing, reading, understanding, and using accounting information for their business decisions. However, based on research by Wulandari et al, (2020) the educational background of MSME owners does not affect the intention of MSME owners to implement SAK EMKM.…”

Section: Introductionsupporting

confidence: 83%

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Factors Affecting The Implementation of SAK EMKM In MSMEs with Environmental Uncertainty as Moderation Variable

Daniyah,

Tarmidi

2023

devotion

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This study aims to examine the effect of educational background, understanding of accounting and understanding of information technology on the implementation of SAK EMKM in SMEs with environmental uncertainty as a moderation. The population in this study was 11,746 SMEs in Tangerang City and a sample of 99 SMEs was obtained by calculating using the Slovin formula. Research data collection was carried out by distributing questionnaires to the 99 SMEs. Testing the data in this study was carried out using Partial Least Squares (PLS). The results of this study indicate that educational background has a significant effect on the implementation of SAK EMKM in Tangerang SMEs, while accounting understanding and understanding of information technology have no significant effect on the implementation of EMKM SAK in Tangerang City SMEs. Meanwhile, environmental uncertainty moderates the effect of educational background, understanding of accounting, and understanding of information technology on the implementation of SAK EMKM in SMEs in Tangerang.

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Section: The Effect Of Educational Background On the Implementation O...supporting

confidence: 90%

Section: Introductionsupporting

confidence: 83%

Factors Affecting The Implementation of SAK EMKM In MSMEs with Environmental Uncertainty as Moderation Variable

Daniyah,

Tarmidi

2023

devotion

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“…Usaha mikro, kecil, dan menengah atau yang biasa disebut dengan UMKM merupakan komponen bernilai untuk evolusi dan stabilitas ekonomi pada seluruh negara terutama pada negara berkembang yang menobatkan UMKM sebagai perbandingan signifikan dari perusahaan komersial di seluruh dunia (Zelie et al, 2020).…”

Section: Pendahuluanunclassified

Determinan Dalam Penerapan Informasi Akuntansi Pada Pelaku Umkm

Esti Saraswati,

Lusi Yuliarti

2023

JABK

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This research aims to determine and analyze determining factors in the application of accounting information to MSME actors. The factors examined in this research include the influence of MSME actors' perceptions regarding accounting, business level, business age, educational level and accounting training on Application of Accounting Information. The population in this research is the Joint Business Group "Bruwun Alas" located in Notog Village, Patikraja District, Banyumas Regency. This type of research associative research,determine the sample in this research using the Simple Random Sampling technique. The type of data used in the research is primary data. The data analysis technique used in this research is Multiple Linear Regression Analysis. The results of this research state that the variables Perception of MSME Actors related to Accounting, Business Level, Business Age, Education Strata, and Accounting Training simultaneously have a significant effect on the Application of Accounting Information. In the partial test, only the Accounting Training variable was found to have a significant effect on the Application of Accounting Information.

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Service quality by small medium practices towards SMEs: The expectations, perceptions, and firm performance

Ali,

Ghani,

Muhammad

et al. 2023

CGOBR

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This study examined the relationship between the expectation and perception of service quality by small and medium practices (SMPs) towards the performance of small and medium-sized enterprises (SMEs). This study utilized the questionnaire survey as the research instrument distributed to the managers/owners of SMEs in Malaysia. Using multiple regression analysis on 162 respondents, this study shows that the expectation of the service quality provided by SMPs has a significant positive relationship with the perceptions of the service quality received. Similarly, the perceptions of service quality have a significant positive relationship with the firm performance. The findings from this study provide some implications for the SMPs in improving their service quality in performing their tasks. This is because the expectations and perceptions of SMEs play an important role in appointing SMPs for accounting-related matters. This study contributes to the accounting literature and provides information regarding the service quality dimensions which could help SMPs to assess the success of their services.

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Determinants of Accounting Practice in Micro and Small Enterprises: Evidence from Ethiopia

Cited by 4 publications

References 0 publications

Factors Affecting The Implementation of SAK EMKM In MSMEs with Environmental Uncertainty as Moderation Variable

Factors Affecting The Implementation of SAK EMKM In MSMEs with Environmental Uncertainty as Moderation Variable

Determinan Dalam Penerapan Informasi Akuntansi Pada Pelaku Umkm

Service quality by small medium practices towards SMEs: The expectations, perceptions, and firm performance

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