Log in

Relevant bibliographies by topics / Small business entity / Journal articles

To see the other types of publications on this topic, follow the link: Small business entity.

Journal articles on the topic 'Small business entity'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Small business entity.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Knittel, Matthew J., and Susan C. Nelson. "How Would Small Business Owners Fare Under a Business Entity Tax?" National Tax Journal 64, no. 4 (2011): 949–75. http://dx.doi.org/10.17310/ntj.2011.4.03.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Grace, Akinyi Musa, and M. Kahando David. "An Assessment of Basic Accounting Practices and Business Entity Concept on the Performance of Small and Medium Enterprises in Kenya." International Journal of Management Sciences and Business Research 09, no. 03 (2020): 225–32. https://doi.org/10.5281/zenodo.4922596.

Full text

Abstract:

<em>Small and Medium Enterprises (SMEs) in many economies play significant roles in the economic growth of both developed and developing countries including employment generation and poverty reduction among others. These facts notwithstanding, majority of SMEs have failed to embrace Accounting Business Entity Concept. Instead they have treated business assets as private assets. This has resulted into a number of SMEs operating below standards and in worst cases even collapsing. The main objective of the study was an assessment of the relationship between basic accounting practices and Business

APA, Harvard, Vancouver, ISO, and other styles

3

Kulakov, Nikolay Vitalievich. "Directions of ensuring the business activity of small businesses." KANT 41, no. 4 (2021): 62–67. http://dx.doi.org/10.24923/2222-243x.2021-41.11.

Full text

Abstract:

The purpose of the study is to study the theoretical foundations of the business activity of the enterprise and develop measures to improve it on this basis. The article discusses the theoretical aspects of transformation, regulation and increase of business activity of economic entities. The analysis of the business activity of the enterprise reflects a systematic assessment of the efficiency of the use by the business entity of its resources, which ensures the achievement of positive results and the creation of a favorable investment climate, maintaining a stable financial condition and cons

APA, Harvard, Vancouver, ISO, and other styles

4

Portovaras, Tetiana, Zhanna Harbar, Ihor Sokurenko, and Iuliia Samoilyk. "Management of small business entities." Independent Journal of Management & Production 11, no. 8 (2020): 680. http://dx.doi.org/10.14807/ijmp.v11i8.1226.

Full text

Abstract:

The purpose of the study is to identify the factors influencing the management of the activity of small businesses and to provide recommendations for its development through the resolution of crisis issues that prevent businesses from achieving strategic prospects and stable profits. The main factors for reducing the effectiveness of small businesses have been identified on the basis of the results of the questionnaire survey of one level of managers (small business directors), which should be taken into account in the formation of strategic management decisions and long-term development strat

APA, Harvard, Vancouver, ISO, and other styles

5

Lakhtionova, Liudmyla, and Anna Gembik. "THE CONCEPT OF A SUBJECT OF A SMALL ENTERPRISE IN UKRAINIAN LEGISLATION: VARIETIES AND METHODS OF AGREEMENT." Actual Problems in the System of Education: General Secondary Education Institution – Pre-University Training – Higher Education Institution, no. 2 (June 26, 2022): 114–21. http://dx.doi.org/10.18372/2786-5487.1.16588.

Full text

Abstract:

The article considers the concept of a small business entity in Ukraine in accordance with current legislation. Differences in the criteria for classifying an enterprise as a small business entity in accordance with Ukrainian regulations are highlighted. Proposals have been made to eliminate them.

APA, Harvard, Vancouver, ISO, and other styles

6

Davydova, A. A., and A. A. Koneva. "SMALL BUSINESS: ESSENCE AND FUNCTIONS." Business Strategies 8, no. 12 (2020): 330–36. http://dx.doi.org/10.17747/2311-7184-2020-12-330-336.

Full text

Abstract:

The article discusses the key differences between the concepts of "business" and "entrepreneurship". Theoretical approaches to understanding the "small business" category are analyzed and systematized. The criteria for classifying a business entity as an MP in the Russian Federation and foreign countries are studied. The forms of MP subjects are defined in accordance with the legislation of the Russian Federation. The main types of MP subjects in the aspect of industries and spheres of economic activity are highlighted. The functions of small business are analyzed and systematized. As a result

APA, Harvard, Vancouver, ISO, and other styles

7

MALYARCHUK, I.I., and L.P. STETSIV. "Analytical possibilities of financial statements of a small business entity." Market Relations Development in Ukraine №11(258)2022 119 (February 9, 2023): 62–70. https://doi.org/10.5281/zenodo.7624485.

Full text

Abstract:

The subject of the study is the financial statements of a small enterprise. The purpose of the study is to substantiate the analytical capabilities of the financial statements of a small enterprise and to develop recommendations for improving the methodology for evaluating its indicators. Methodology of work. To solve the tasks the following methods of investigation have been used: dialectical method of scientific knowledge, method of analysis and synthesis; comparison method; method of data synthesis. Results of work: the need to develop methodological provisions for the analytical assessment

APA, Harvard, Vancouver, ISO, and other styles

8

Syam BZ, Fazli. "An Explorative Survey in the Implementation of Good SMES Governance on Small Business Entity." Journal of Accounting Research, Organization and Economics 1, no. 1 (2018): 26–42. http://dx.doi.org/10.24815/jaroe.v1i1.10856.

Full text

Abstract:

Objective – This study aims to explain and predict about the implementation of good governance on small business entities as a key performance indicator. Implementation of good governance is needed and becomes important for small business entities to be able to develop and still exist in business environments.Design/methodology – This study was designed with field study research approach oriented explorative study with a combination of primary and secondary data. This research proposed two precision, namely: First, an understanding of small business entities on the principles of SMEs governanc

APA, Harvard, Vancouver, ISO, and other styles

9

Khudayarova, Maftuna Shavkatovna Mardonova Barno Asatulloyevna. "ECONOMIC EFFECTS OF PROCESS AUTOMATION IN IMPROVING THE ACTIVITIES OF BUSINESS ENTITIES AND SMALL BUSINESSES." CURRENT APPROACHES AND NEW RESEARCH IN MODERN SCIENCES 1, no. 4 (2022): 16–20. https://doi.org/10.5281/zenodo.7193989.

Full text

Abstract:

The article emphasizes the need to automate the business process of small businesses, taking into account the risks that are possible in the current situation caused by the pandemic. The tasks are defined (reduction of accounting costs, organization of control over the activities of a small business entity, increasing the level of internal discipline in the company and elements of the activities of business structures that are subject to automation.

APA, Harvard, Vancouver, ISO, and other styles

10

Smagina, M. N., M. V. Kryukova та V. A. Komarova. "Аnalysis and control of accounts payable at small business". Entrepreneur’s Guide 14, № 3 (2021): 143–52. http://dx.doi.org/10.24182/2073-9885-2021-14-3-143-152.

Full text

Abstract:

Large companies can afford to maintain a staff of financial analysts who study financial indicators using the most modern estimation and predictive methods. Small businesses usually experience financial difficulties and do not have such opportunities. For him, in connection with the above, there is an urgent need to develop reasonable and fairly simple methods for evaluating the results of managerial and economic activities. Analytical research of the existing accounts payable and its ratio to the accounts receivable allows us to assess the real state of finances. The study of the company’s ob

APA, Harvard, Vancouver, ISO, and other styles

11

Syahrida, Syahrida, and Junaidi Arif. "Single-Member Private Liability Company in the Job Creation Law on Micro and Small Enterprises." International Journal of Southeast Asian Studies (IJSAS) 1, no. 2 (2023): 87–95. http://dx.doi.org/10.20527/ijsas.v1i2.15.

Full text

Abstract:

The purpose of research is to know the position of Law No. 40 of 2007 concerning Limited Liability Companies with the arrangement of Single-Member Private Liability Companies in Law No. 11 of 2020 concerning Job Creation in Banjarmasin City. The research methods used in this research are normative research, literature study studies with a regulatory approach, non-legal materials used in the form of interviews with parties related to this research. The results showed that the position of Law No. 11 of 2020 on Job Creation became a general provision, although in fact it became a provision that a

APA, Harvard, Vancouver, ISO, and other styles

12

Bailey, John. "ASTEL: The Aston/Telford small business development programme." Industry and Higher Education 2, no. 1 (1988): 55. http://dx.doi.org/10.1177/095042228800200113.

Full text

Abstract:

Aston University Management Centre and Telford Business Services Unit have joined together to create a management development package which will address an area where currently there is little help for small businesses. Many training courses have been devised for the small firms market but most of them address specific functional areas of business or small business start-up. They do not deal with a business as a corporate entity, neither do they appear to address all aspects of a particular business.

APA, Harvard, Vancouver, ISO, and other styles

13

Abdullayevich, Otajanov Umid. "PROSPECTS FOR THE EFFECTIVE USE OF COMPETITIVE ADVANTAGES OF SMALL BUSINESS ENTITIES." European Journal of Artificial Intelligence and Digital Economy 1, no. 7 (2024): 14–23. http://dx.doi.org/10.61796/jaide.v1i7.731.

Full text

Abstract:

In the article, a mechanism for the development of small business entities, ensuring the competitiveness of small business entities and ensuring that small business entities have competitive advantages is proposed, and in order to evaluate their level, a multifactor model of the production volume of a small business entity is determined based on econometric analyzes and forecast results are developed based on it. developed

APA, Harvard, Vancouver, ISO, and other styles

14

Filimonova, Yuliya. "FEATURES AND PROCEDURE OF STATE REGISTRATION SUBJECTS OF SMALL AND MEDIUM BUSINESSES." Bulletin of the Angarsk State Technical University 1, no. 16 (2022): 284–89. http://dx.doi.org/10.36629/2686-777x-2022-1-16-284-289.

Full text

Abstract:

The article clarifies the concept of a medium and small business entity, highlights the criteria for their classification, summarizes reference and legal information that regulates the features and procedure for state registration of business entities

APA, Harvard, Vancouver, ISO, and other styles

15

Hafizi, Muhammad Riza, Wahyu Akbar, Sofyan Hakim, and Lusy Nur Misnaningsih. "Investigating the Practice of Financial Accounting Standards for Micro, Small and Medium Enterprise (Msmes): Evidence from Central Kalimantan." Journal of Islamic Economics Perspectives 5, no. 1 (2023): 39–46. http://dx.doi.org/10.35719/jiep.v5i1.103.

Full text

Abstract:

This study aims to investigate the application of micro and small business financial reports. The approach taken in this research uses using descriptive qualitative method. Qualitative data through semi-structured interviews were collected from 27 main subjects, namely micro and small businesses. The interview lasted between 45 and 60 minutes, in addition to using observation and documentation techniques to investigate further the role of micro and small business reports as corroborating other forms of evidence. At the same time, the data validation technique uses source triangulation techniqu

APA, Harvard, Vancouver, ISO, and other styles

16

Luthfiansyah, Eki Feyzar, Rina Mailasari, Rizka Yuliana, Utari Wulandari, and Aminuddin Aminuddin. "Analisis Pendapatan, Biaya Dan Titik Impas Usaha Pengepul Barang Bekas Di Kota Tangerang." Indonesian Journal of Economics Application 1, no. 1 (2018): 27–33. http://dx.doi.org/10.32546/ijea.v1i1.166.

Full text

Abstract:

In Indonesia, there is a business activity who conducted recycled goods. They collect it from many sources. The activities of this business have long existed in the main cities, especially in the area of Jabodetabek. This business practice is generally conducted by small entrepreneurs. As a business entity, the profit and loss are essential component in order to find out if the entity makes a profit or not. This article reports the results of research on the break-even point on recycled collector in Tangerang City. The results show, this business entity can generate sustainable enough profit.

APA, Harvard, Vancouver, ISO, and other styles

17

Krioni, A. E. "Detective Audit: Methodology for Assessing the Business Reliability of a Small and Medium-Sized Business Entity." Accounting. Analysis. Auditing 5, no. 4 (2018): 64–77. http://dx.doi.org/10.26794/2408-9303-2018-5-4-64-77.

Full text

Abstract:

The method of private investigations is probably the most appropriate basis for the implementation of independent external control of commercial enterprises. Indeed, if we ignore the analysis of accounting documents that are perhaps the main and only source of financial activity history for the audited company, the remaining problem of forecasting business risk remains the search for unobvious, hidden from the public eyes factors of economic life of the company. In modern crisis conditions such analysis is difficult and requires new approaches for external control.Aims and objectives. The purp

APA, Harvard, Vancouver, ISO, and other styles

18

Putri, Aliza Madina, and Paramita Prananingtyas. "EXISTENCE AND CHARACTERISTICS OF SOLE PROPRIETORSHIP IN INDONESIA." Diponegoro Law Review 7, no. 2 (2022): 245–61. http://dx.doi.org/10.14710/dilrev.7.2.2022.245-261.

Full text

Abstract:

Sole proprietorship is the simplest business form and most used for Micro, Small and Medium Enterprises that has been dominating Indonesia’s economy. Sole proprietorship wasn’t a legal entity, therefore it has an unlimited liability. This become a consideration for entrepreneurs when they start a business. The issue discussed the existence and characteristics of sole proprietorship in Indonesia after Law 11/2020. This is a normative juridical research through a statutory and conceptual approach. The purpose of this research is to explain the characteristic of sole proprietorship in Indonesia a

APA, Harvard, Vancouver, ISO, and other styles

19

Kholifah, Ayu, and Shelly Kurniawan. "ONE-PERSON LIMITED LIABILITY COMPANY: CONSIDERING COMPANY’S ORGAN GOVERNANCE OF THE INDONESIAN LEGAL ENTITIES FOR MICRO AND SMALL ENTERPRISES." Diponegoro Law Review 9, no. 1 (2024): 1–18. http://dx.doi.org/10.14710/dilrev.9.1.2024.1-18.

Full text

Abstract:

The government continues to strive to improve the ease of doing business, one of which is legitimizing the existence of a new entity intended for micro and small enterprises (MSEs). The entity is a One-Person Limited Liability Company, which is familiar for particular countries with higher ease of doing business than Indonesia. However, this new business form for MSEs is unique and has different characteristics from other countries. The new regulation restricts the founder and shareholders, who can only be natural persons and cannot be more than one. The problem is that the law obscurity of th

APA, Harvard, Vancouver, ISO, and other styles

20

Munaf, Tommy, Rohmat Mahfuddin, and Nur Hasanah. "ANALISIS PENGELOLAAN KEUANGAN USAHA KECIL MIKRO DAN MENENGAH DENGAN ECONOMIC ENTIY CONCEPT." CASH 6, no. 1 (2023): 18–24. http://dx.doi.org/10.52624/cash.v6i1.1761.

Full text

Abstract:

Financial management in Micro, Small and Medium Enterprises is often neglected by MSME business actors, especially those related to the implementation of correct financial and accounting management. The problems that arise are due to the knowledge and information of MSME actors as well as the problem of the Carindo Jaya Semesta Shop which is still a very limited understanding of accounting and the educational background of the MSME actors In accounting, the economic entity concept is an ideal concept for Micro, Small and Medium Enterprises, because by using this concept, Micro and Medium Enter

APA, Harvard, Vancouver, ISO, and other styles

21

Petrykiva, Olga. "IMPROVEMENT OF FINANCIAL MANAGEMENT MECHANISMS FOR SMALL BUSINESSES IN UKRAINE." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 2 (April 19, 2021): 68–72. http://dx.doi.org/10.20998/2519-4461.2021.2.68.

Full text

Abstract:

The article is devoted to solving the problems of finding ways to improve the mechanisms of financial management of small businesses in Ukraine. It is revealed that solving financial problems is the main direction of successful functioning of small enterprises in Ukraine, which consists in implementing a set of measures to bring a small enterprise in line with the chosen strategy of its financial and economic development. The characteristic features of managing the financial resources of small businesses that characterize them among other legal entities and individuals operating in Ukraine are

APA, Harvard, Vancouver, ISO, and other styles

22

-, Made Irma Lestari. "How Does Management Equity Work in Indonesian MSME’s? (A MSME’s Level Approach)." AKUNTANSI DEWANTARA 6, no. 3 (2022): 79–87. http://dx.doi.org/10.30738/ad.v6i3.13214.

Full text

Abstract:

This exploratory study with a qualitative approach aims to provide an overview about the condition of micro, small, and medium enterprises (MSMEs) in Indonesia regarding the concept of equity management based on the economic entity assumption. Whereas equity (owner's capital and operating profit) is the acquisition of funds of the business that must be separated from the private entity that owns the funds. Research data are primary data obtained by in-depth interviews and direct observation. Guided by the latest regulation, PP Nomor 7 Tahun 2021 concerning the Ease, Protection, and Empowerment

APA, Harvard, Vancouver, ISO, and other styles

23

Nel, WS, BW Bruwer, and NJ Le Roux. "Equity- And Entity-Based Multiples In Emerging Markets: Evidence From The JSE Securities Exchange." Journal of Applied Business Research (JABR) 29, no. 3 (2013): 829. http://dx.doi.org/10.19030/jabr.v29i3.7784.

Full text

Abstract:

<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span style="color: black; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; mso-bidi-font-size: 10.0pt;"><span style="font-size: x-small;">Analysts typically distinguish between equity- and entity-based approaches when employing the free cash flow model to perform equity valuations. However, when multiples are used to perform equity valuations, analysts often neglect to disti

APA, Harvard, Vancouver, ISO, and other styles

24

Gaybullaev, Rakhim Murodovich, and Kurbanboev Khurshid. "OF BUSINESS ACCOUNTS WITH TAX ACCOUNTS." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 1 (2023): 36–41. https://doi.org/10.5281/zenodo.7504085.

Full text

Abstract:

Since business entities keep accounts for tax payments based on tax regimes, the correct management of accounting and tax accounts in the enterprise and for this purpose mutual integration in keeping these accounts is researched as one of the most optimal ways. Consequently, the taxation regime used by the enterprise is a variable state, while the status of a small business entity is relatively constant. From the point of view of this position, it is said that it is logical to apply the integration of tax accounting into accounting.

APA, Harvard, Vancouver, ISO, and other styles

25

ГОРОДНИЦЬКИЙ, Роман. "ОБҐРУНТУВАННЯ ПРІОРИТЕТІВ АКТИВІЗАЦІЇ ІННОВАЦІЙНОГО РОЗВИТКУ ПІДПРИЄМСТВА МАЛОГО ТА СЕРЕДНЬОГО БІЗНЕСУ". Herald of Khmelnytskyi National University. Economic sciences 328, № 2 (2024): 525–29. https://doi.org/10.31891/2307-5740-2024-328-78.

Full text

Abstract:

The characteristics are summarized and the requirements composition for the management support of the small and medium-sized businesses innovative development activation is specified. The essence of the enterprise individual dynamic capabilities is determined as a prerequisite for choosing priorities for the small and medium-sized businesses innovative development activation. It is proven that the peculiarities of the innovations inherent in a particular enterprise choice and implementation are business individual dynamic capabilities manifestation, which formation becomes a key element in cre

APA, Harvard, Vancouver, ISO, and other styles

26

Doschanov, Tangirbergan, Jasur Ataev, Akbar Doschanov, Inomjon Matkarimov, and Eduard Osadchy. "Evaluation role of human capital in increasing enterprise’s income by ensuring stability and security." E3S Web of Conferences 449 (2023): 04003. http://dx.doi.org/10.1051/e3sconf/202344904003.

Full text

Abstract:

In this paper considered possibilities of increasing income of business entities by ensuring their stability and security. Evaluated effect of changes in capital and labor force on the amount of output produced by small business entities by using developed production function. Also, estimated probability of increasing the enterprise’s income by ensuring the stability and security of the business entity taking into account human capital.

APA, Harvard, Vancouver, ISO, and other styles

27

Byshovets, Y. P. "Use of tax benefits to optimize taxation." Uzhhorod National University Herald. Series: Law 2, no. 85 (2024): 230–40. http://dx.doi.org/10.24144/2307-3322.2024.85.2.34.

Full text

Abstract:

Based on the analysis of current legislation, available scientific, journalistic and methodological sources, the article reveals the specifics of using tax benefits with a view to optimizing taxation. It is established that among the legal methods of tax optimization, the key ones are as follows: selection of the most optimal taxation system for doing business, which should be carefully analyzed taking into account the specifics of the business entity’s activities, its scale and structure; building a business model with integration of individual entrepreneurs under the simplified taxation syst

APA, Harvard, Vancouver, ISO, and other styles

28

Putu, Ayu Sriasih Wesna, Wayan Wesna Astara I, Luh Made Mahendrawati Ni, et al. "Ease of Establishment of Micro and Small Business Individual Companies in Supporting Tourism Businesses after the Enactment of the Job Creation Law." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 07, no. 12 (2024): 5600–5607. https://doi.org/10.5281/zenodo.14523997.

Full text

Abstract:

To support the economic growth of the Indonesian people in general and the Balinese people in particular, most of whom are in the tourism sector, the Government has enacted several laws and regulations, including Law Number 11 of 2020 concerning Job Creation. The enactment of the Job Creation Law provides discretion to micro and small businesses in terms of establishing a legal entity whose establishment does not require a notary deed, and even the founder and shareholder only need one person. Companies that meet the criteria for micro and small businesses will receive the facilities as stipul

APA, Harvard, Vancouver, ISO, and other styles

29

Kurniawan, Kukuh Dwi, Agustin dwi Haryanti, and Soh Yong Sheng. "Peningkatan Kapasitas Usaha Konveksi Melalui Legalisasi Usaha dan Digital Marketing." Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) 4, no. 3 (2023): 273–81. http://dx.doi.org/10.22219/janayu.v4i3.24500.

Full text

Abstract:

Purpose - MSMEs are business actors who support the economy in Indonesia. Even though they are small, a large number of business actors can produce a tremendous impact on the rotation of the economic wheel. However, it needs to be understood that not all business actors are successful, there are many obstacles that become problems for MSME business actors. For this reason, efforts need to be made to reduce the burden on MSME business actors, without having to wait for government efforts. Design/methodology/approach – The implementation of this service took Dewi Collection partners who are enga

APA, Harvard, Vancouver, ISO, and other styles

30

Sinta Kistianti and H. Musthafa Kamil. "Penerapan Penyusunan Laporan Keuangan UMKM Berdasarkan (SAK EMKM) pada Usaha Toko Bangunan Aroma." Journal Economic Excellence Ibnu Sina 2, no. 3 (2024): 206–19. https://doi.org/10.59841/excellence.v2i3.1749.

Full text

Abstract:

This research was conducted at the Aroma Building Store, which is one of the MSMEs in West Jakarta City. This research aims to find out the application of preparing financial reports based on the Micro, Small and Medium Entity Financial Accounting System (SAK EMKM) at the Aroma Building Store and how to apply the financial reports. aware of SAK EMKM at the Aroma Building Store. The type of research used in the research is a qualitative descriptive approach. The results of this research show that the Aroma Building Shop business owner's understanding of SAK EMKM is still low, and recording and

APA, Harvard, Vancouver, ISO, and other styles

31

Mikaloniene, Lina. "Small Partnership Company Form as a Vehicle for Small and Medium-sized Businesses in Lithuania: Is the Theoretical Model Effective in Practice?" European Company and Financial Law Review 15, no. 1 (2018): 101–22. http://dx.doi.org/10.1515/ecfr-2018-0004.

Full text

Abstract:

At the end of 2012, Lithuania introduced a new type of limited liability company form for small and medium-sized business – the small partnership. Based on a comparative approach, lawmakers modelled the small partnership as a hybrid entity, assimilating both partnership- and corporate-type attributes. This article analyses key features, advantages and disadvantages of the Lithuanian small partnership aiming to evaluate whether the theoretical model of this flexible vehicle for small and medium-sized businesses is functional in practice.

APA, Harvard, Vancouver, ISO, and other styles

32

LUBENCHENKO, O., and M. KORINKO. "Using the International Standard of Auditing 315 “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment” in the Auditing Practice." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3-4 (December 21, 2021): 51–63. http://dx.doi.org/10.31767/nasoa.3-4-2021.06.

Full text

Abstract:

The article contains results of a study focused on practical issues of the application of the International Standard of Auditing (ISA) 315 “Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment”. It is argued that by using provisions of ISA 315 at the phase of planning of an auditing engagement, managers of an auditing entity have to assess sectoral, regulatory and other external factors with impact on the financial reporting process, including the involved conceptual framework. The characteristics of an auditing entity to be analyzed

APA, Harvard, Vancouver, ISO, and other styles

33

Kumar, Manas. "The Persistent Appeal of S Corporations: How Tax Cuts Might Not Help Small Corporations." Michigan Business & Entrepreneurial Law Review, no. 8.1 (2018): 133. http://dx.doi.org/10.36639/mbelr.8.1.persistent.

Full text

Abstract:

This Note will first review the tax preferences for entity choice under the old tax regime for the sake of context. It will then compare the tax benefits of electing to C and S corporation status under the regime created by the Act. The Note will conclude with an analysis of the factors sustaining the tax appeal of pass-through firms for lower-earning businesses with special attention to the largely unaltered state of tax law and business entity choice. It proposes that the Act did not sufficiently reform the Internal Revenue Code to close up the tax advantage that high-earning corporations in

APA, Harvard, Vancouver, ISO, and other styles

34

Sunarto, Pandu Prahadi Pangestu, Elfreda Aplonia Lau,. "EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA." Research Journal of Accounting and Business Management 3, no. 1 (2019): 152. http://dx.doi.org/10.31293/rjabm.v3i1.4215.

Full text

Abstract:

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of finan

APA, Harvard, Vancouver, ISO, and other styles

35

Dicuonzo, Grazia, Francesca Donofrio, Antonio Fusco, and Vittorio Dell’Atti. "Blockchain Technology: Opportunities and Challenges for Small and Large Banks During COVID-19." International Journal of Innovation and Technology Management 18, no. 04 (2021): 2140001. http://dx.doi.org/10.1142/s0219877021400010.

Full text

Abstract:

New technologies are assuming a prominent role in the transformation of economic and social systems and are capturing the interest of many businesses and international institutions. Blockchain is an emerging technology that is relevant in all sectors, as its applications can be adapted to multiple contexts with possible significant advantages for business. The ability to perform transactions without a central entity acting as a trust guarantor, typical of blockchain, offers the opportunity to rethink the way business processes are managed. Based on the case study methodology, this work aims to

APA, Harvard, Vancouver, ISO, and other styles

36

Chairy, Raudhea Vara Yulfa. "Implikasi Normatif Undang-Undang Cipta Kerja terhadap Perseroan Perorangan sebagai Reformasi Hukum Bisnis di Indonesia." Indonesia Berdaya 4, no. 4 (2023): 1347–58. http://dx.doi.org/10.47679/ib.2023565.

Full text

Abstract:

It is clear that Micro, Small and Medium Enterprises (MSMEs) are the most common type of business among other types of businesses, but being able to register as a Limited Liability Company legal entity is by far the most popular form of business entity in Indonesia. As a result, Law Number 11 of 2020 concerning Job Creation was passed with the aim of improving the business climate and creating the widest possible employment opportunities. This regulation stipulates a new type of company, namely a sole proprietorship company. This sole proprietorship is an expression of changing laws in Indones

APA, Harvard, Vancouver, ISO, and other styles

37

КОМЛЁНОК, К. С. "STRATEGIC GUIDELINES FOR THE DEVELOPMENT OF SMALL BUSINESSES IN A COMPETITIVE ENVIRONMENT." Экономика и предпринимательство, no. 7(156) (September 20, 2023): 255–59. http://dx.doi.org/10.34925/eip.2023.156.7.041.

Full text

Abstract:

В статье рассматриваются вопросы выбора стратегического ориентира развития субъекта малого предпринимательства в конкурентной среде. Разработана матрица стратегических альтернатив, которая интегрирует возможные характеристики конкуренции на потребительском рынке (уровень конкурентного напряжения и силу конкурентного давления), стадию жизненного цикла субъекта малого предпринимательства (рождение, рост, зрелость, стагнация, старение) и позволяет определить основные акценты совершенствования деятельности, направленные на повышение лояльности потребителя (качественные характеристики товара, эконо

APA, Harvard, Vancouver, ISO, and other styles

38

Heriyanti, Heriyanti, Elvira Fitriyani Pakpahan, and Lenny Maria Aritonang. "EFFECTIVENESS OF REGISTRATION OF MICRO AND SMALL BUSINESS LIMITED LIABILITY COMPANIES AFTER THE ENTRY INTO FORCE OF GOVERNMENT REGULATION NUMBER 8 OF 2021." International Journal of Latin Notary 2, no. 02 (2022): 152–58. http://dx.doi.org/10.61968/journal.v2i02.43.

Full text

Abstract:

The government established a Draft Law cipta Kerja has the aim of making it easier for businesses in Indonesia to set up their businesses.This draft law is one of the urgency that is expected to be a barometer increase in the business world where Indonesia is still fifth in ASEAN.This is what makes the government always make regulations so that the community is easier in setting up its business, especially for Micro and Small Businesses.The Work Copyright Bill contains many additional rules, especially those related to the founder of a business entity.One of the things that is considered by th

APA, Harvard, Vancouver, ISO, and other styles

39

Silmi, Silmi, Laura Amelia Triani, Berri Brilliant Albar, and Indah Permata Suryani. "Sosialisasi dan Bimbingan Penyusunan Laporan Keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) kepada Pengelola UMKM." Warta Pengabdian Andalas 30, no. 3 (2023): 492–97. http://dx.doi.org/10.25077/jwa.30.3.492-497.2023.

Full text

Abstract:

Financial reports are financial information about a business entity that must be prepared by business entity managers, including managers of Micro, Small and Medium Enterprises (MSMEs). The Indonesian Accountants Association sets two standards that MSMEs can use as guidelines in preparing their financial reports. The two standards are the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). MSME managers are free to choose both standards with the condition that they must be c

APA, Harvard, Vancouver, ISO, and other styles

40

Blair, Eden S., and Tanya M. Marcum. "Heed Our Advice: Exploring How Professionals Guide Small Business Owners in Start-Up Entity Choice." Journal of Small Business Management 53, no. 1 (2013): 249–65. http://dx.doi.org/10.1111/jsbm.12073.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Shittu, K. A., S. A. Ishola, and S. O. Bamisaye. "Marketing intelligence and competitive advantage of small businesses in Lagos State." British Journal of Interdisciplinary Research 2, no. 3 (2024): 42–56. https://doi.org/10.58934/bjir.v2i3.14.

Full text

Abstract:

Every business entity wants to perform and have a reasonable position in the market and this could be achieved when the business entities have and transform information in their disposal. Thus, the study examined marketing intelligence and competitive advantage of small businesses in Lagos State. The study used descriptive research design and simple random sampling method. The study collected data from the primary source of data collection through the use of questionnaire as the research instrument. 381 copies of questionnaire were administered to the small business owners in Lagos State but 2

APA, Harvard, Vancouver, ISO, and other styles

42

Grishkina, Svyetlana, and N. Kalpakchi. "The Impact of the Pandemic on the Digitalization of Accounting Process in a Small Business Entity." Auditor 8, no. 3 (2022): 38–43. http://dx.doi.org/10.12737/1998-0701-2022-8-3-38-43.

Full text

Abstract:

In this article it is raised the topic of how the pandemic influences the digitalization of accounting process in small businesses; there are indicated the new directions of transformation of accounting processes in small business, caused by the conditions of the pandemic, the positive and negative aspects of their application. As a result, the cost determination model based on accounting data has been developed for each type of product.

APA, Harvard, Vancouver, ISO, and other styles

43

Indahsari, Sintia, Anisa Agustin, and Fachri Helmanto. "Pendampingan Legalitas Usaha Perorangan Melalui Sistem Online Single Submission pada UMKM Pelampung Pancing." GENDIS: Jurnal Pengabdian Masyarakat 1, no. 2 (2023): 39–41. http://dx.doi.org/10.56724/gendis.v1i2.133.

Full text

Abstract:

In the development of Small and Medium Enterprises (SMEs), one of the important aspects is business legality. Business legality is a form of licensing that can legalize a business entity or company so that it can be recognized by the government and the public. Implementation of community service in the form of business legal assistance to one of the fishing buoy SMEs in Cipicung Village through the Online Single Submission (OSS) system. This community service aims to increase legal awareness of MSME actors to take care of the legality of their business, as well as help MSME actors to have busi

APA, Harvard, Vancouver, ISO, and other styles

44

Kokot-Stępień, Patrycja. "Risk identification in managing small and medium-sized enterprises in Poland." Ekonomia i Prawo 22, no. 3 (2023): 579–97. http://dx.doi.org/10.12775/eip.2023.031.

Full text

Abstract:

Motivation: When running a business in the form of an enterprise, we agree to take the associated risk. The ubiquitous uncertainty about the future of enterprises, especially from the SME sector, makes risk management more and more important, which includes several successive stages. One of the most important is risk identification. Its purpose is relatively early detection of possible threats that, if they occur, will affect the company and its goals. Knowledge of the factors that may disrupt the functioning of an entity, especially a small and medium one, is the foundation in the approach to

APA, Harvard, Vancouver, ISO, and other styles

45

Аbieva, S. A. "Improving the Assessment of Innovative Activity of Small Business." Izvestiya of Saratov University. Economics. Management. Law 13, no. 2 (2013): 219–22. http://dx.doi.org/10.18500/1994-2540-2013-13-2-219-222.

Full text

Abstract:

Introduction. To assess the efficiency of the state policy on the support and development of small innovative business, a corresponding system of evaluation indicators and indices should be designed. To solve this problem, the paper proposes a number of new indicators to characterize the innovative activity of small business on the basis of the expense–output indicator ratio of innovation activity and the dynamics of these indicators. Theoretical analysis. The formation of an effective national innovation system is impossible without solving the most urgent problems of ensuring a sufficient le

APA, Harvard, Vancouver, ISO, and other styles

46

Setyowati, Ani, Scorina Dwiantari, and Rusdiana Permanasari. "PELATIHAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA PADA UMKM: UPAYA DALAM MENGHINDARI KERUGIAN PADA PENGELOLAAN USAHA." Batara Wisnu : Indonesian Journal of Community Services 2, no. 1 (2022): 1–8. http://dx.doi.org/10.53363/bw.v2i1.56.

Full text

Abstract:

Financial statements are tools that present entity information in terms of assets, liabilities, and equity. With the financial statements, the financial condition of a business can be reflected. Financial reports can be used as a tool to evaluate as well as a tool in determining the capabilities of business actors in carrying out the operations of a business. Not only that, with the existence of financial reports, projections of future business operations can be better planned. However, for Micro, Small and Medium Enterprises or MSMEs, not all business actors are able and understand the import

APA, Harvard, Vancouver, ISO, and other styles

47

Chyhyr, Andrii M. "The Features of Formation of Information and Communication Support for Business Processes of Small Business Entities." Business Inform 6, no. 557 (2024): 368–75. http://dx.doi.org/10.32983/2222-4459-2024-6-368-375.

Full text

Abstract:

The article defines the features of formation of information and communication support of business processes of small business entities. It is noted that as an independent socioeconomic phenomenon, small entrepreneurship in Ukraine develops in difficult conditions of the establishing market economy and faces numerous problems. Small enterprises receive some support, but a competitive entrepreneurial type of business has not yet been entitative. As before, the main goals of Ukraine’s economic policy remain the achievement of full employment, economic growth, support of the national currency, pr

APA, Harvard, Vancouver, ISO, and other styles

48

Adiwijaya, Saputra, Chaidir Adam, Muhammad Arief Rafsanjani, Sustiyah, and Atmaezer Hariara Simanjuntak. "Between Entrepreneurship and Community Empowerment: The Management Model of Empowering Small Business’ Borneo Queen Community." Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan 7, no. 2 (2023): 149–64. http://dx.doi.org/10.14421/jpm.2023.072-03.

Full text

Abstract:

The management approach of Borneo Queen Community emphasizes the pivotal role of managerial efforts in sustaining small businesses while concurrently fostering community empowerment. This study endeavors to explore the proprietor’s influence in ensuring the continuity of Borneo Queen Community and its positive impact on community advancement. Employing a qualitative methodology with a phenomenological lens, the research unveils the proprietor’s strategies in empowering the business through a distinctive worker recruitment mechanism. This approach prioritizes the betterment of the local communi

APA, Harvard, Vancouver, ISO, and other styles

49

Tanjung, Riani, Ariska Yuni Rahmawati, and Desak Made Sri Geby Anti. "GREEN SUPPLY CHAIN: MODEL ERP UNTUK KOPERASI KECIL DALAM MENGURANGI BIAYA OPERASIONAL." LAND JOURNAL 5, no. 1 (2024): 169–76. http://dx.doi.org/10.47491/landjournal.v5i1.3396.

Full text

Abstract:

A cooperative is an economic entity that is unique, namely ownership and purpose business involving members. In cooperatives, apart from being a business owner, members at the same time become perpetrators or actors in operating the business. Cooperatives are business entities that collectively achieve the goals of the individuals who are members. The small farming industry, despite the second food and drink production, often faces many challenges in managing their product. KPSBU as provider credit of small farming industry members has scheduled the delivery chain. This abstract introduces the

APA, Harvard, Vancouver, ISO, and other styles

50

Baranova, T. I. "Construction of a simulation modeling systemfor evaluation of small business entity development strategy in conditions of crisis." Вестник гражданских инженеров 17, no. 1 (2020): 198–204. http://dx.doi.org/10.23968/1999-5571-2020-17-1-198-204.

Full text

Abstract:

The article considers the approach to constructing of a simulation modeling system for evaluation of small business entity (SBE) development strategy in conditions of crisis phenomena in the economy. Within the framework of this system, in order to evaluate the development strategy, basing on the monitoring data, it is proposed to analyze the dynamics of net profit and value of the SBE.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!