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The\naccounting information is resulted from financial reporting process. However\nbased on previous researches, not all SMEs apply accounting and do financial\nreporting in their business. Then how SMEs get accounting information and\nmanage their business? This research will explain what kind of accounting\ninformation owned by SMEs and how they use it for business decision making\nand performance assessment.\nData taken in this research were from 75 SME using convenience sampling\nmethod. Data were gathered through interview and questionnaire to the manager\nof SMEs in Central Java, Indonesia. The analysis technique is descriptive\nquantitative analysis technique.\nThe results of this study explains that the accounting information which\nowned by SMEs in the form of documents, records, and reports. They have\npurchase and sale receipt as their document, they have record of cash inflows/\noutflows and sales also they have simple operational reports, only few of them\nmade financial statement. The results showed that most of SMEs only have\ncash inflows/ outflows report, it means that they can get information about\nAccounting Information For Business Decision Making And Performance\nAssessment In Small And Medium Enterprises (SMEs)\n94\ncash availability that usually provided by Statement of Cash Flows. However\nthe results showed that most of SMEs do not have Income Statement, Balance\nSheet, and Statement of Changes in Equity, but they can get accounting\ninformation for daily business management. Based on the research, SMEs\nwhich do not have Income Statement, they get information of profit from\nrecord of sales in comparison with record of expenses, including purchases.\nSome of SMEs which have only cash transaction they estimate the profit from\nrecord of receipts in comparison with record of disbursements. SMEs which\ndo not have Balance Sheet, they get information of asset from record of cash\nflows, inventory and list of equipment, they also get information of liabilities\nfrom record of account payables and bank loan document. SMEs which do not\nhave Statement of Changes in Equity, they estimate the increased equity by\nincreased cash, inventory, equipment, as long as there is no difficulty to pay\ntheir liabilities. The accounting information owned by SMEs can be classified\nas statutory accounting information, budgetary information and additional\naccounting information.\nThe results showed that SMEs use both, written information and unwritten\ninformation for business decision making and performance assessment. They\nuse their memories, estimation and third party information they earn from the\nmarket, their suppliers and customers as unwritten information. Managers of\nSME also have other benchmarks to help them in assessing performance, such as\nincreased of their equipment and supplies, their ability to pay debt, increased of\ntheir investment, production, and purchasing. Performance assessment in SMEs\nis not only measured by the financial side, but also the non-financial side, such\nas increased customer, fulfillment their own target/capacity, increased number of\nemployees, increased owner welfare, customer satisfaction which is measured\nby increased repeating customer, increased employee benefits and employee’s\nperformance which is measured by their attendance.\nMost of the SMEs do not apply double entry bookkeeping, therefore this\nstudy suggests recommends some simple basic records that must be owned\nby the SMEs in the form of a simple single entry bookkeeping in accordance\n95 with their own account. SMEs must have at least seven accounts as their\nbusiness records: (1) cash inflows/ outflows, (2) sales, (3) expenses including\npurchases, (4) inventory, (5) account payables, (6) account receivables, (7) list\nof equipment, accompanied with estimation of depreciation expenses. 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Accounting Information for Business Decision Making and Performance Assessment in Small and Medium Enterprises (SMEs)
https://doi.org/10.34577/00000056
https://doi.org/10.34577/00000056a94fb96d-5058-458d-8299-aafba3b93a39
名前 / ファイル | ライセンス | アクション |
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Accounting Information for Business Decision Making and Performance Assessment in Small and Medium Enterprises (SMEs) (2.4 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
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公開日 | 2013-11-01 | |||||||
タイトル | ||||||||
言語 | en | |||||||
タイトル | Accounting Information for Business Decision Making and Performance Assessment in Small and Medium Enterprises (SMEs) | |||||||
タイトル | ||||||||
言語 | en | |||||||
タイトル | Accounting Information for Business Decision Making and Performance Assessment in Small and Medium Enterprises (SMEs) | |||||||
言語 | ||||||||
言語 | jpn | |||||||
資源タイプ | ||||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
資源タイプ | departmental bulletin paper | |||||||
ID登録 | ||||||||
ID登録 | 10.34577/00000056 | |||||||
ID登録タイプ | JaLC | |||||||
アクセス権 | ||||||||
アクセス権 | open access | |||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||
著者 |
Kurniawati, Elisabeth Penti
× Kurniawati, Elisabeth Penti× Kurniawan, Even Yunika
× Kristiani, Mira |
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抄録 | ||||||||
内容記述タイプ | Abstract | |||||||
内容記述 | Accounting information is an important element for a business which is useful for business decision making and performance assessment. The accounting information is resulted from financial reporting process. However based on previous researches, not all SMEs apply accounting and do financial reporting in their business. Then how SMEs get accounting information and manage their business? This research will explain what kind of accounting information owned by SMEs and how they use it for business decision making and performance assessment. Data taken in this research were from 75 SME using convenience sampling method. Data were gathered through interview and questionnaire to the manager of SMEs in Central Java, Indonesia. The analysis technique is descriptive quantitative analysis technique. The results of this study explains that the accounting information which owned by SMEs in the form of documents, records, and reports. They have purchase and sale receipt as their document, they have record of cash inflows/ outflows and sales also they have simple operational reports, only few of them made financial statement. The results showed that most of SMEs only have cash inflows/ outflows report, it means that they can get information about Accounting Information For Business Decision Making And Performance Assessment In Small And Medium Enterprises (SMEs) 94 cash availability that usually provided by Statement of Cash Flows. However the results showed that most of SMEs do not have Income Statement, Balance Sheet, and Statement of Changes in Equity, but they can get accounting information for daily business management. Based on the research, SMEs which do not have Income Statement, they get information of profit from record of sales in comparison with record of expenses, including purchases. Some of SMEs which have only cash transaction they estimate the profit from record of receipts in comparison with record of disbursements. SMEs which do not have Balance Sheet, they get information of asset from record of cash flows, inventory and list of equipment, they also get information of liabilities from record of account payables and bank loan document. SMEs which do not have Statement of Changes in Equity, they estimate the increased equity by increased cash, inventory, equipment, as long as there is no difficulty to pay their liabilities. The accounting information owned by SMEs can be classified as statutory accounting information, budgetary information and additional accounting information. The results showed that SMEs use both, written information and unwritten information for business decision making and performance assessment. They use their memories, estimation and third party information they earn from the market, their suppliers and customers as unwritten information. Managers of SME also have other benchmarks to help them in assessing performance, such as increased of their equipment and supplies, their ability to pay debt, increased of their investment, production, and purchasing. Performance assessment in SMEs is not only measured by the financial side, but also the non-financial side, such as increased customer, fulfillment their own target/capacity, increased number of employees, increased owner welfare, customer satisfaction which is measured by increased repeating customer, increased employee benefits and employee’s performance which is measured by their attendance. Most of the SMEs do not apply double entry bookkeeping, therefore this study suggests recommends some simple basic records that must be owned by the SMEs in the form of a simple single entry bookkeeping in accordance 95 with their own account. SMEs must have at least seven accounts as their business records: (1) cash inflows/ outflows, (2) sales, (3) expenses including purchases, (4) inventory, (5) account payables, (6) account receivables, (7) list of equipment, accompanied with estimation of depreciation expenses. Record of customer order is additional record which is important for planning and production or service schedules. |
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言語 | en | |||||||
書誌情報 |
ja : 社会科学ジャーナル 号 76, p. 67-95, 発行日 2013-09-01 |
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出版者 | ||||||||
言語 | ja | |||||||
出版者 | 国際基督教大学 | |||||||
ISSN | ||||||||
収録物識別子タイプ | ISSN | |||||||
収録物識別子 | 04542134 |