Single Entry Method as the Way to Improve Small and Medium Enterprise Governance

Nuramalia Hasanah, Ratna Anggraini and Purwohedi Unggul
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Nuramalia Hasanah: Universitas Negeri Jakarta, Postal: Universitas Negeri Jakarta
Ratna Anggraini: Universitas Negeri Jakarta, Postal: Universitas Negeri Jakarta
Purwohedi Unggul: Universitas Negeri Jakarta, Postal: Universitas Negeri Jakarta

International Journal of Entrepreneurship, 2019, vol. 23, issue 1

Abstract: This study aims to investigate the role of ‘single entry method’ in improving the financial governance of Micro, Small and Medium Enterprises so as to assist SME owners in providing reliable and accountable information on financial position, improving the quality of work, making decisions, identifying business development, managing finances and facilitating access to finance. The primary data used in this study are questionnaires distributed to owners of SMEs in the area of Ciomas, Bogor. The obtained research sample consisted of 113 respondents. The study also uses descriptive qualitative research. This research uses a survey approach combined with a descriptive methodd to measure and analyse responses from respondents. The research process determined that SMEs have the ability and willingness to record financial transactions but still require training and mentoring program. For SMEs, "Single Entry" recording is an alternative method for recording simple accounting, especially Micro and Small businesses as a way to fill understanding gaps on SAK ETAP that are not understood by SMEs.

Keywords: SMEs; Single Entry; Financial Reporting. (search for similar items in EconPapers)
JEL-codes: M21 (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:ris:ijentr:0091

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