The use of management accounting practices in Malaysian SMEs

There have been the recent calls for additional research in order to enhance the understanding of the adoption of management accounting practices (MAPs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of MAPs in Malaysian SMEs; identifies the roles of MAPs in the management of SMEs; determines factors that affect the extent of use of MAPs in SMEs and lastly examines the relationship between the use of MAPs and organizational performance of SMEs. A postal questionnaire was conducted to 1,000 Malaysian SMEs in manufacturing sector which elicited 160 useable responses. The results show that the majority of respondents have used the five management accounting areas identified. Use of the costing system, budgeting system and performance evaluation system are significantly higher than for the decision support system and strategic management accounting, which indicates that the uptake of traditional MAPs is greater than for sophisticated MAPs. The results indicate that medium sized firms make greater use of all MAPs as opposed to small sized enterprises. The most significant differences relate to the use of decision support system and strategic management accounting. The increased uptake of sophisticated MAPs by larger firms is in line with size being a contingent variable explaining the use of such practices. The results also suggest that MAPs were perceived as playing very important roles in the management of Malaysian SMEs. Performance evaluation and controlling activities were the major roles of MAPs in the management of SMEs. Overall the study suggests that MAPs are perceived by SMEs as relevant and useful in their management processes. Further, the study found that four out of five contingent factors; size of the firm, intensity of market competition; participation of the owner/manager in the development of MAPs in firm and advanced manufacturing technology have a positive and statistically significant relationship with the use of certain MAPs. The research however found weak support for the positive relationship between the use of MAPs and organizational performance of SMEs. This study enriches the existing body of knowledge of management accounting by providing information as to the use of MAPs in SMEs in Malaysia. The findings can be specifically informative for policy makers intent on developing management accounting skills among Malaysian SMEs. This research will provide valuable insights into the nature of MAPs in SMEs in a developing country and will promote interest among Malaysian researchers as well as researchers of other countries to make the SME sector a focus of interest in management accounting researc

Pengaruh Pendidikan Kewirausahaan Dan Entrepreneurial Creativity Terhadap Kesiapan Berwirausaha Pada Mahasiswa Pendidikan Ekonomi

Penelitian ini bertujuan untuk mengetahui pengaruh Pendidikan Kewirausahaan dan Entrepreneurial Creativity Terhadap Kesiapan Berwirausaha Pada Mahasiswa Pendidikan Ekonomi FKIP Universitas Jambi. Populasi dalam penelitian ini adalah mahasiswa angkatan 2018 dan 2019 yang berjumlah 160 mahasiswa, sedangkan sampel pada penelitian ini menggunakan sampel sensus (jenuh). Teknik sampling yang digunakan adalah non probability sampling. Teknik pengumpulan data menggunakan Angket dengan pengukuran skala likert. Analisi data menggunakan analisis statistic deskriptif dan analisis regresi berganda. Hasil analisis deskriptif diperoleh bahwa variabel Pendidikan Kewirausahaan dalam katagori rendah, Variabel Entrepreneurial Creativity dalam katagori sedang, dan variabel Kesiapan Berwirausaha dalam katagori sedang. Hasil penelitian menunjukkan bahwa (1) Terdapat pengaruh positif dan signifikan secara parsial antara Pendidikan Kewirausahaan (X1) terhadap Kesiapan Berwirausaha (Y) mahasiswa pendidikan ekonomi FKIP Universitas Jambi dengan hasil pengujian hipotesis Uji T dengan perolehan Thitung  sebesar 7,158 lebih besar dari pada Ttabel 1,97519 ( 7,158> 1.97519 ) dengan nilai signifikasi 0,000 < 0,05. (2) Terdapat pengaruh positif dan signifikan secara parsial antara Entrepreneurial Creativity(X2) terhadap Kesiapan Berwirausaha (Y) mahasiswa pendidikan ekonomi FKIP Universitas Jambi dengan hasil pengujian hipotesis Uji T dengan perolehan Thitungsebesar 3,184lebih besar dari pada Ttabel1,97519 ( 3,184> 1.97519) dengan nilai signifikasi 0,002 < 0,05. (3) Terdapat pengaruh positif dan signifikan secara simultan antara Pendidikan Kewirausahaan (X1) dan Entrepreneurial Creativity (X2) terhadap kesiapan berwirausaha (Y) mahasiswa pendidikan ekonomi FKIP Universitas Jambi dengan hasil pengujian Uji F dengan perolehan Fhitung  sebesar 31,008 lebih besar dari pada Ftabel 3,05 ( 31,008>3,05 ) dengan nilai signifikasi 0,000 < 0.05 serta besaran nilai R Square 0,283 (28,3%)

Jula-Jula: Economic and Accounting Practices in the Muslim Community of North Sumatra

This study aims to analyze and evaluate jula-jula as an accounting and economic practice among the Muslim population of North Sumatra. This study is a descriptive qualitative evaluation of indigenous knowledge in North Sumatra. In-depth interviews were employed for data gathering. Four jula-jula practitioners, five academics, and four Islamic scholars (ulama) were chosen as informants using the snowball sampling technique. The analysis was conducted using Miles and Huberman’s model starting from data reduction, data presentation, to conclusion drawing. The findings illuminate the relationship between jula-jula as an accounting and economic practice and cultural accounting, managerial accounting, behavioral accounting, and Islamic economics. The findings provide a solution for accounting and sharia-based public financial planning.==============================================================================================================ABSTRAK - Jula-Jula: Praktik Akuntansi dan Ekonomi dalam Komunitas Masyarakat Muslim Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mereview jula-jula, kearifan lokal di Sumatera Utara sebagai suatu praktik akuntansi dan ekonomi dalam komunitas masyarakat muslim Sumatera Utara. Penelitian ini merupakan penelitian deskriptif kualitatif, dengan mempelajari keadaan objek penelitian yakni jula-jula suatu kearifan lokal di Sumatera Utara menggunakan wawancara mendalam sebagai metode pengumpulan data. Pemilihan informan dilakukan dengan cara snowball sampling. Informan terdiri dari lima orang akademisi, empat orang ulama dan empat orang praktisi. Selanjutnya dianalisis dengan model Miles dan Huberman mulai dari reduksi data, penyajian data dan pengambilan kesimpulan. Temuan penelitian ini berkontribusi dalam memahami hubungan praktik jula-jula sebagai praktk akuntansi dan ekonomi dengan akuntansi budaya, akuntansi manajemen, akuntansi keprilakuan dan ekonomi syariah. Penelitian ini dapat menjadi solusi dalam perencanaan keuangan masyarakat yang sesuai dengan akuntansi dan kaidah syariah

Factors influencing online banking adoption: the case of academicians in Malaysian technical University network (MTUN)

Advancement of technology saw the evolution of how banking activities being conducted. Online banking for example, has created new approach of banking activities around the globe. This study was conducted to investigate and determine factors influencing online banking adoption among academicians in Malaysia. The selection of factors was developed based on extended Technology Acceptance Model (TAM). TAM is the most widely applied model in the field of technology adoption. TAM investigates the adoption of technology based on its Perceived Usefulness and Perceived Ease of Use. Government support was included as an extension of the original model mainly because of its direct influence on the existence of the online banking itself. These factors were categorized as the independent variables in this study while online banking adoption as the dependent variable. Data for this research were collected from survey questionnaires, distributed to the target population of academicians at four higher education institutions listed under Malaysian Technical University Network (MTUN) in Malaysia. Data collected were analyzed using Statistical Package for Social Science (SPSS) software. Correlation and regression technique was employed to study factors influencing online banking adoption among respondents, Results of the analysis shows that Perceived Usefulness and Perceived Ease of Use found to be significant factors while Government Support is found to be not a significant factor in influencing the adoption of online banking among the respondents. This study has shed new knowledge for the research in the area of technology adoption particularly in Malaysia

The deployment of performance measurement system under the supply chain management environment: the case of Malaysian manufacturing companies

Performance measurement system in supply chain management (SCM) has been receiving increasing attention by business organizations as a way to evaluate efficiency in supply chain activities. Assessing the performance of supply chain uncovers the gap between planning and actual performance as to trace the potential problems thus ascertain necessary areas for improvement. This research aims to investigate the application of performance measurement system in SCM as well as exploring its relationship with organization’s performance among Malaysian manufacturing firms. By utilizing the questionnaire method, respondents involved were requested to indicate the extent to which they use a number of 24 selected performance measures that are related to SCM. The results show that the majority of the observed manufacturing firms utilize specific performance measurement tools in evaluating the supply chain performance. The current performance measurement techniques, the Balanced Score Card is adopted by around a quarter of the total responding firms followed by Supply Chain Operations References Model – SCOR, which attracts total users of only a fifth of the total respondents. In particular, performance measures under customer service category recorded the highest number of usage followed by cost-based performance measures and operations management. The results of this investigation also unveil few major points that are important to be highlighted. Firstly, the obtained outcomes of this study bring to light the significant relationships between the utilization of supply chain performance measures under customer service, operations management and organizational performance. In addition, this study discovered a significant correlation between the size of the organization and the extent of use of supply chain performance measures and how these two variables positively correlated. Lastly, the findings also suggested that the performance measures for SCM has been playing a crucial role in enhancing the performance of the organizations and is increasingly operated as the firms grow in size. Based on the brief highlighted points listed above, it is not an exaggeration to say that this research contributes new information to the body of knowledge in performance measurement system in SCM and its associations with organizational performance

The relationship between working youth characteristics and financial capability

There is a widespread interest in raising the levels of financial capability due to the soaring of indebtness among youth in both developed and developing countries. The issue is even more critical among working youth due to their early career life financial commitments. Thus this paper aims to shed light on the level of financial capability among working youth and the relationships between working youth characteristics and financial capability. A questionnaire survey was disseminated to 500 Malaysian working youth between 18 to 40 years old. Based on the 200 completed responses the study reveals that there is an adequate level of financial capability among respondents. Marital status, age, level of income, employment status, living arrangement, number of credit card and financial behavior are found to have significant relationships with financial capability. A further test shows that youth financial literacy and saving behavior have significant effects on financial capability. This study contributes new empirical evidence on financial capability and its association with working youth characteristics. As such this study provides some interesting clues to financial capability among working youth

EVALUATION OF INFORMATION SYSTEMS IN PUBLIC LIBRARIES USING THE DELONE & MCLEAN MODEL

While many researchers have investigated the adoption and use of information systems in academic libraries, one section has not been thoroughly researched, particularly in public libraries that have adopted the use of information systems. Now public libraries have started to use or subscribe to any existing information system in line with the needs of the local community. The purpose of this paper is to identify and obtain information regarding the suitability or achievement of information system services used in public libraries using the Delone and Mclean information system success model. The method of data collection is to use an online survey questionnaire to obtain primary sources from the general public around. The findings of the investigation showed that the system quality, information quality, service quality, usage, user satisfaction and net benefits showed significantly good and satisfactory results and this further indicated that the information system service in public libraries was achieved. The results can help librarians to improve the information systems used so that their information system services can be improved to the maximum stage

Peran Kualitas Pelayanan Frontliner, Mobile Banking dan Kepercayaan Terhadap Kepuasan Nasabah

The purpose of this study was to test and analyze the impact of frontliner service quality, mobile banking, and trust on customer satisfaction of BSI KCP Sumenep. This study uses a quantitative approach with a sample size of 100 respondents. The analytical tool used is multiple linear regression analysis which is preceded by a description of the research data, validity and reliability tests, classical assumption tests, and hypothesis testing. Data processing is done by utilizing the SPSS statistic 26 program. The results showed that the variable service quality of frontliner services, mobile banking, and trust partially and simultaneously had a positive and significant impact both partially and simultaneously on customer satisfaction BSI KCP Sumenep

Analisis Penerapan Akuntansi Lingkungan Dalam Pengelolaan Limbah Pada PT. Perkebunan Nusantara IV Unit Pabatu

Kerusakan lingkungan yang terjadi di daerah sekitar kita dianggap merupakan salah satu peran negatif dari keberadaan perusahaan yang hanya cenderung fokus mencari keuntungan tanpa memperhatikan dampak negatifnya terhadap lingkungan sekitar.Penelitian ini bertujuan untuk mengetahui Penerapan Akuntansi Lingkungan Dalam Pengelolaan Limbah PT. Perkebunan Nusantara IV Unit Pabatu. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan analisis deskriptif, dengan teknik pengumpulan data melalui wawancara, observasi dan dokumentasi. Hasil dari penelitian ini adalah PT. Perkebunan Nusantara IV Unit Pabatu telah menerapkan akuntansi lingkungan dan berperan dalam peningkatan kinerja lingkungan perusahaan sehingga tidak ada limbah yang dihasilkan perusahaan yang dapat mencemari lingkungan. Biaya yang dikeluarkan PT. Perkebunan Nusantara IV Unit Pabatu dalam pengelolaan limbah padat, biaya limbah cair, biaya pemeliharaan dan biaya lingkungan. Kekurangannya hanya biaya pembelian bahan untuk bukan hasil produksi, dan biaya pengelolaan untuk produk dan penggantian dampak akibat limbah dan gas buangan

The relationship between organizational characteristics and capital structure in Malaysian firms

The determination of an appropriate capital structure of a firm is a critical financial decision for most business organizations for conforming to the firm’s objectives for the maximization of shareholders wealth and firm continuous sustainable growth. This study investigates an empirical issue which has received little attention in the literature; the determinants of capital structure among firms in developing countries. This study employs quantitative method to examine the determinants of the capital structure including asset tangibility, profitability, firm size, liquidity, and non-debt tax which may have significant associations with the firm capital structure. Data on characteristics of the organization and capital structure were collected from three financial period of a firm from a year 2013 until 2015. Sample of minimum 100 companies in consumer sector were retrieved from companies listed in Bursa Malaysia for gauging evidence on firms’ characteristics and capital structure. This study adds new empirical evidence to the body of knowledge by exploring the relationship between firm characteristics and capital structure from the perspectives of large firms in Malaysia