Small Entities Research Articles

PENDAMPINGAN TATA KELOLA KEUANGAN DALAM PENERAPAN LAPORAN LABA RUGI BAGI UMKM BAIM CELL

The aim of this activity is to increase knowledge, skills and convenience for Baim Cell MSME entrepreneurs located in Beji, Depok. To manage finances in the form of reports. The techniques developed in service activities are in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for Baim Cell MSMEs who are able to apply simple bookkeeping for their business and are able to make financial reports independently. The data collection method used is qualitative, namely by carrying out several stages, including surveys, interviews, observation and documentation. From the interviews conducted, it can be seen that various main problems faced by the owners of Baim Cell MSMEs are related to the limited knowledge they have in managing their business regarding the preparation of financial reports. This makes it difficult for productive businesses to develop properly due to the inability to prepare financial reports which are a requirement for obtaining loans from banks or financial institutions. Therefore, by providing assistance activities regarding the preparation of financial reports for MSMEs that we carry out, we can provide insight, knowledge, skills and convenience for business actors to understand the preparation of financial reports and can directly apply them to the preparation of their business financial reports. The results of this training show that it turns out that BAIM CELL with initial capital of Rp. 48,000,300 turns out the net profit in a year is Rp. 39,940,300,-

Implementasi Akuntansi Dan Peningkatan Kualitas Usaha Dengan Pendampingan Pembukuan Keuangan Sederhana Serta Strategi Pemasaran Pada UMKM Kelurahan Lamaru

The objection of this activity is for UMKM (Small Business Entity) in Kelurahan Lamaru. We are doing asistency for SME “Kelapa Jelly” owned by Bu Heni in Jalan Sosial Dalam RT 19. The Problem which should be solving were she didn’t have any financial report and lack of marketing strategy in social media at digital era.

Hybrid Efficient Stream Cipher KeyGenerator Based on LFSR's and Chaotic Map

Communication security that depends on chaos can be considered as a new approach which provides protection and security of communications and maintains confidentiality because Chaos theory can be implemented in cryptosystem successfully. A stream cipher, on the other hand, is a type of symmetric cryptosystem in which the plaintext is divided into small entities known as characters. The key in stream cipher is typically generated by a random bit generator. Many key stream generators employ linear feedback shift registers (LFSRs). LFSR systems are made up of a group of LFSR units and a combining function (CF) unit. The plaintext is encrypted one bit at a time. The key is fed into a random bit generator, which produces a long series of binary signals. This "key-stream" k is then combined with plaintext m, typically via a bit-wise XOR (Exclusive-OR modulo 2 addition), to produce the ciphertext stream, which employs the same random bit generator and seed. In this paper we will introduce a new stream cipher keygenerator which using a hybrid between chaotic and combination of Linear Feedback Shift Registers (LFSR's). The proposed generator can be used to protect different types of data files (text, image, audio and video). Many kinds of tests are applied to specifying the goodness of the proposed keygenerator. The results of testing prove the efficiency of the suggested system.

International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities

The "International Financial Reporting Standards (IFRS) Convergence Process for Small and Medium-Sized Entities (SMEs)" seeks to address the unique challenges and requirements faced by smaller businesses in adhering to international accounting and reporting standards. This initiative recognizes that SMEs operate in diverse economic environments and have distinct financial reporting needs compared to larger enterprises. The primary purpose of this convergence process is to enhance the relevance, accessibility, and practicality of IFRS for SMEs, fostering consistency in financial reporting practices across global markets.A project to create accounting standards appropriate for small and medium-sized businesses (SMEs) is being worked on by the International Accounting Standards Board. This abstract provides an overview of the convergence process involving International Financial Reporting Standards (IFRS) for Small and Medium Sized Entities (SMEs). With the global landscape of financial reporting constantly evolving, the integration of IFRS tailored specifically for SMEs marks a pivotal transition towards harmonizing financial reporting practices. This paper examines the essential elements and implications of this convergence, addressing the challenges and benefits faced by SMEs as they align with these international standards. The analysis delves into the driving factors behind the convergence, including the necessity for a unified and transparent financial reporting framework, aiming to facilitate comparability and accessibility of financial information across borders. Furthermore, the abstract discusses the potential impact on SMEs' financial reporting quality, decision-making processes, and access to capital. Through a comprehensive review of the convergence process, this abstract seeks to contribute to the understanding of the significance and implications of adopting IFRS for SMEs, thereby providing valuable insights for practitioners, regulators, and stakeholders in the financial reporting ecosystem.

Penerapan Metode SWOT dan BOS dalam Menilai Peluang Usaha Sempol Ayam di Kota Mataram

MSMEs are productive businesses managed by individuals, groups, households, or small business entities that are realized according to assets and / or sales profits per year. The culinary industry is a type of MSME that has a fairly broad market. One of them is a traditional snack business that is quite popular in the community with low prices and raw materials that are easily obtained is chicken sempol. Sales of chicken sempol are dominated by micro and small enterprises. An effective strategy by MSME owners is needed through the use of SWOT (Strength, Weakness, Opportunity, Threat) and BOS (Blue Ocean Strategy) methods. SWOT aims to analyze the internal and external conditions of MSMEs, while BOS aims to improve product quality and innovation so that petitions can be minimized. This service activity will be carried out in October 2023, at MSMEs Cilok vs Sempol Goyang Senggol, Jl. Panji Tilar Negara, Kekalik, Mataram City, West Nusa Tenggara. The results of the analysis show that it is necessary to evaluate product quality, flavor variants, and marketing strategies. Based on this evaluation, it becomes a strategy by MSME owners in considering it as a variable to be innovated in marketed products.

Penerapan Standar Akuntansi Keuangan EMKM dalam Penyusunan Laporan Keuangan Pada Usaha Kerajinan Sangkar Burung Desa Sukowono Kabupaten Jember

Financial Accounting Standards for Micro, Small and Medium Entities are accounting standards intended for Micro, Small and Medium Enterprises where with the existence of Standards for Micro, Small and Medium Entities it is hoped that Micro, Small and Medium Enterprises will be more independent and more advanced and Micro, Small and Medium Enterprises can record their business financial reports, improve information Accounting has an important role in achieving business success. This research aims to explain the implementation of Standards for Micro, Small and Medium Entities financial accounting standards in preparing financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency. The method used in this research is Qualitative Descriptive. The results of the research show that the preparation of financial reports for the Bird Cage Craft Business in Sukowono Village, Jember Regency has gone well and is in accordance with Standards for Micro, Small and Medium Entities. This can be seen from the research results where these Micro, Small and Medium Enterprises apply financial reports including profit and loss reports, capital requirements, financial position reports, as well as notes to financial reports.

The Fusion of Digital Technologies in Small Business for Ensuring the Socio-Economic Development: Panel Data Analysis

This paper analyzes the development of the activities of small business entities through the fusion of digital technologies in ensuring the social and economic development of Uzbekistan, its significant aspects in the development of the country’s economy. In Uzbekistan the economic, social and legal levels of small business entities in organizing their activities through digital technologies were determined. 5 directions of its economic and social support were analyzed based on today's policy, and the advantage of using the digital economy in the activities of small business entities compared to large enterprises was determined. The research employs a confluence of descriptive statistics, panel data regression models, and time-series analysis to unravel the intricate correlation matrix that binds various dimensions of investment outcomes within the country's distinct economic climate. A conclusion was made based on the results of the study of the main economic development indicators of the development of small business entities through digital technologies. In assessing the effectiveness of the development of the activities of small business entities through digital technologies, the effectiveness of digitalization on the activities of small business entities was determined using the Cobb-Douglas production function. Proposals and recommendations were developed according to the forecasting results.

РROSPECTS OF THE DEVELOPMENT OF SMALL BUSINESS IN AGRICULTURE

Small business is characterized by a flexible mechanism of adaptation to the changing conditions of the market environment in the economy, as well as non-economic influencing factors, etc. In the conditions of Ukraine, the permanent military threat of the russian federation can be attributed to the latter, which changes the conditions for the functioning of small business entities in agriculture, since the satisfaction of the population's primary needs for food and the employment of labor in rural areas depend on it. The subject of research covers the theoretical and practical principles of the development of small business entities in the agrarian sector of the economy. The purpose of research is to substantiate the directions of prospective development of small business entities in agriculture based on the analysis of indicators of their economic activity in recent years. Research methods: abstract-logical; monographic; statistical and economic, systematic approach, etc. The essence of all subjects of small entrepreneurship in agriculture is summarized and defined on the basis of the organizational, legal and social and economic principles of their development; perspective directions for the production of less capital-intensive and more labor-intensive types of agricultural products by small business entities are substantiated, taking into account their current economic condition; directions for supporting the development of small agrobusiness in rural communities and the transformation of part of rural households into farming and other types of small business entities thanks to organizational and financial and material support at the level of territorial communities have been determined. Organizational and financial and material support for the development of small agribusiness entities will ensure a decrease in unemployment, an increase in added value, labor productivity, labor income in the agrarian sector of the economy, and will contribute to the development of rural areas and communities. Practical implementation: the formation of agrarian and regional policy for the development of the economy and territorial communities, the process of developing projects of state and local programs for the development of the agrarian sector of the economy and rural areas.

Пріоритети та інструментарій зміцнення фінансової безпеки сектора малого підприємництва в умовах нестабільності

The article updates the issues of ensuring financial security and stability of the entities of the small business sector in Ukraine in the conditions of critically acute instability caused by the consequences of the ongoing full-scale war. The purpose of the study is to substantiate the priorities and tools for strengthening the financial security of the small business sector of Ukraine in conditions of instability. The goal of the State policy of strengthening the financial security of the small business sector of Ukraine in the conditions of wartime and instability should be the systematic improvement of the business environment of entrepreneurial activity in the context of minimizing financial challenges and threats, improving the financial and resource provision and the financial and economic condition of small business entities, ensuring the development and capitalization of this sector of the economy. New challenges and threats to the financial security of small business entities of Ukraine in the conditions of wartime have been identified, namely, a decrease in the solvent demand of the population, a narrowing of the capacity of domestic demand for consumer goods and services and a reduction in income, an increase in the cost of resources, an increase in the cost price and a decrease in the level of economic profitability, difficulties with logistics and transportation of goods, etc. It has been proven that the achievement of this goal will be facilitated by the implementation of a system of strategic priorities, namely: improving the financial and credit support of small businesses; formation of a system of investment support for development projects of small business entities; expansion of monetary and lending opportunities; de-shadowing of the capital of small business entities and restructuring of their debt obligations; small business effectivization through the growth of the sector of innovative and technologically active entrepreneurship; implementing the potential of the insurance sector in mitigating the financial risks of small business entities.

Особливості формування інформаційно-комунікаційного забезпечення бізнес-процесів суб’єктів малого підприємництва

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, preservation of foreign economic balance and improvement of the living standards of the majority of citizens. An organizational and economic model of the use of information and communication technologies in the business processes of the small business entity has been built. It is specified that the main elements of information and communication support of business processes of small business entities should comprise: goals and objectives; objects and subjects; management functions; performance indicators; principles; methods; instruments; mechanism; terms of security; culture of use; requirements of internal and external stakeholders of business entities. It is further noted that in the modern economy there are all opportunities for the expansive development of economic entities. Today, increased competition reduces the profitability of products (services), and new network technologies make the market more transparent. The Internet can be very useful for national companies, as it simplifies strategic decision-making when doing business and choosing development strategies. It is noted that today small businesses can also use electronic trading platforms, online auctions, websites of the tax and customs administrations available on the Internet. In general, modern ICTs allow small business entities to reduce operating and transaction costs, as well as keep prices low to make them global. It is concluded that the introduction of new information and communication technologies in internal and external communications of small businesses during martial law in our country will lead to the development of small business entities, optimization of business processes, improvement of quality and competitiveness of products (services).

Analysis and Solutions of the Current Situation and Problems of Organizing the Activities of Small and Private Business Entities in Uzbekistan

The article considers information about the current state of small business and private business entities, their growth trends, and the article also shows the role of small business and private business entities in the current economy and their share in some sectors. The article describes the external and internal problems that are currently the most difficult for business entities and how to solve them. Additionally, the results of the survey conducted among entrepreneurs are also included in the analytical center of the article. Statistical indicators and results of econometric analysis are expressed in a convenient visual graphic form.

МЕСТО И РОЛЬ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА В ОПТОВОЙ ТОРГОВЛЕ В УСЛОВИЯХ КОНСОЛИДАЦИИ ПОТРЕБИТЕЛЬСКОГО РЫНКА

The digital age provides industries with innovative tools, inevitably transforming traditional business processes into new models. Over the past two decades, trade has undergone significant changes, going from family-format chain stores to eco-systems aimed at making profits for investors, radically changing the business goals and objectives of trade organizations. The possibilities of functioning and maintaining the competitiveness of wholesale trade enterprises belonging to small business entities in the context of total globalization require separate study. The authors investigated the role of wholesale trade of small businesses in modern conditions. The specifics of the product being sold are indicated, which allows the functioning of these trading enterprises in the paradigm of fierce competition from medium and large businesses. The functions of wholesale trade of small businesses are defined, including in conditions of unstable geopolitics and disruption of logistics chains. The social role of wholesale trade related to small business entities in the consumer market is formulated. The prospects for the development of wholesale trade of small businesses within the framework of the implementation of state programs at the national and regional levels, as well as in the process of implementing international logistics projects (international transport corridors) are substantiated.

Updates on the Pathophysiology and Therapeutic Potential of Extracellular Vesicles with Focus on Exosomes in Rheumatoid Arthritis.

Rheumatoid arthritis (RA) is an incurable autoimmune disease with high morbidity and socioeconomic burden. Advances in therapeutics have improved patients' quality of life, however due to the complex disease pathophysiology and heterogeneity, 30% of patients do not respond to treatment. Understanding how different genetic and environmental factors contribute to disease initiation and development as well as uncovering the interactions of immune components is key to the implementation of effective and safe therapies. Recently, the role of extracellular vesicles (EVs) in RA development and possible treatment has been an area of interest. EVs are small lipid-bound entities, often containing genetic material, proteins, lipids and amino acids, facilitating paracrine intercellular communication. They are secreted by all cells, and it is believed that they possess regulatory functions due to high complexity and functional diversity. Although it has been shown that EVs participate in RA pathophysiology, through immune modulation, their exact role remains elusive. Furthermore, EVs could be a promising therapeutic agent in various diseases including RA, due to their biocompatibility, low toxicity and possible manipulation, but further research is required in this area. This review provides a comprehensive discussion of disease pathophysiology and summarizes the latest knowledge regarding the role and therapeutic potential of EVs in RA.

Financial forecasting of bankruptcy of small and medium-sized business entities

Financial forecasting of bankruptcy of small and medium-sized business entities

Management of the internal environment of the enterprise

Today, business activities of large, medium and small business entities play a significant role in our country. They contribute to the rapid structural restructuring of the economy, saturate the market with goods and services, and maximize the employment of the entire working population. However, their development in our country is hampered by the changing and unfavorable political situation, which directly affects the existence, efficiency, viability and competitiveness of each individual form of enterprise. Enterprises and organizations face important issues of preventing liquidation, complete closure or bankruptcy caused by changes in the internal environment as a result of the management entity's activities and changes in external environment factors. The main purpose of the article is to define the essence of the internal environment and its main elements and means of crisis management. The article examines the essence of the internal environment of enterprises and reveals its main components, which include goals, objectives, organizational structure, employees and technological resources. Having considered and compared the opinions of various scholars in defining the concept of the internal environment, the author has formed her interpretation of the internal environment of the enterprise. The article investigates the management of the internal environment in crisis situations of an organization's activities. In the context of instability, paying attention to the development of an enterprise in a state of crisis in the scientific literature is still an urgent issue and important for consideration. The main reasons for the emergence of a crisis at an enterprise, which have a mutual influence, are disclosed, the reasons that cause a crisis in domestic organizations are allocated, and the most important factors influencing this are identified. The article highlights important requirements that crisis management should include. Depending on the specifics of development and the state of the enterprise, crisis management can be divided into preventive, crisis and post-crisis management. The conditions for carrying out crisis management of an enterprise are allocated. Based on the analyzed information, recommendations were made on the main ways to bring the organization out of a crisis state, which can be ensuring by diversification measures, reengineering, restructuring and rehabilitation measures.

СТРАТЕГІЧНІ НАПРЯМИ СІЛЬСЬКОГО РОЗВИТКУ В УМОВАХ СТАНОВЛЕННЯ «AGRICULTURE 5.0»

The statistics have examined the problems of forming strategic directions of agricultural development in the minds of the formation of “Agriculture 4.0” and its transformation in “Agriculture 5.0” It is stated that when formulating strategic directions for the development of agricultural enterprises, it is important to highlight the specifics of agricultural production, noting that supply chains in the agricultural state are the flow of products, knowing and information and the involved parties (producers and producers) at the skin stage of production processes, marketing and production. The emphasis is placed on the fact that when forming strategic directions, the development of agro-business is necessary to ensure the influx of agricultural production into the country and the development of rural territories. It is clear that in the agricultural economy of Ukraine there are problems arising from the emergence of differences in size, economic efficiency, innovative readiness and capabilities of economical entities tiv, which will require importance on the national level of strategic directions of agricultural development for the promotion of the current state and the “Agriculture 5.0”. The emphasis is placed on the lack of directness of “Agriculture 4.0” (“Industry 4.0”) in addressing environmental and social problems in the context of the implementation of the goals of the current development. Obviously, the particularities of the agricultural business in Ukraine have been brought to the attention of the need to implement a strategy for the development of farming states as the basis for food security and a rural-saving model of state rule. Meta-research – focusing on strategic directions in the development of farming dominions in the context of the security of minds and the formation of “Agriculture 5.0”. Based on the conducted survey, it was explained that the problem for small agricultural business entities is the lack of knowledge among management and government officials about the directions of innovative strategic development and the presence of a consistent level of digital maturity. The emphasis is placed on the fact that small agricultural enterprises do not have a long-term strategy, which is not suitable for long-term investments, and, consequently, the formation of innovative investment potential lu is problematic for them. It has been proven that promising strategic directions include the development of farmer states in combination with healthcare services, the formation and implementation of a digital strategy and the development of cooperation.

The Influence of Operational and Financial Risk Mitigation Strate-gies in Enhancing The Survival of Small and Medium-Sized Entities in Zimbabwe’s Volatile Business Environment

The Influence of Operational and Financial Risk Mitigation Strate-gies in Enhancing The Survival of Small and Medium-Sized Entities in Zimbabwe’s Volatile Business Environment

ОБ’ЄКТИ БУХГАЛТЕРСЬКОГО ОБЛІКУ ІНСТИТУТІВ ГРОМАДЯНСЬКОГО СУСПІЛЬСТВА

Research on the definition and recognition of accounting objects is expediently carried out, taking into account the significant transformational changes that are taking place in the global information space as a response to challenges to society and the need to obtain complete information about the activities of economic entities, including civil society organisations (institutions). The article analyzes the provisions of International and national standards of accounting (financial reporting) regarding the definition of the main elements of financial statements. The existence of certain discrepancies in the composition and content of the objects of accounting (elements of financial statements) proposed for use by economic entities of certain sectors of the economy was determined. A comparison of accounting objects according to International and national standards of accounting (financial reporting) for the business sector, in particular for small and medium-sized entities, and for the public sector is given. The peculiarities of the accounting policy of institutions of civil society are determined by the fact that the public of the country or even society as a whole act as the main user of accounting information. Accounting objects of civil society, taking into account the peculiarities of their creation and functioning, we define: assets; liabilities; equity; income and expenses. In order to provide the public with complete and reliable information about the activities of public, charitable, and other civil society organizations, the definition and recognition of their assets, liabilities, equity, income and expenses as accounting objects should be clarified. We propose to supplement the definition and conditions of recognition of accounting objects of civil society institutions as a sign of receiving potential benefits from their use in the future. By service potential benefit, we understand satisfaction by public, charitable organizations, other civil society institutions of services for the implementation and protection of rights and freedoms, the implementation of economic, social, cultural, environmental and other interests of citizens, other public services or the interests of a certain group of people, including in in the form of receiving money and their equivalents, beneficial exchange, repayment of obligations, other.

Small and medium-sized entities as users of accounting services: Do professional accountants meet the needs of their SME clients

Small and medium-sized entities as users of accounting services: Do professional accountants meet the needs of their SME clients

Le rôle du mycobiome en santé

AbstractThe human mycobiome, which varies according to its location, remains a small entity compared with the other components of the microbiome. It appears to play an important role in health, notably as an activator of inflammation and immunity. The mycobiome is formed at birth and can vary according to delivery mode and the infant's diet. Throughout life, the mycobiome varies depending on a number of factors, including diet, age, sex and treatments. In the lung, as in the digestive tract, the mycobiome shows great intra-individual variability and changes according to the dietary or airborne exposome. The pulmonary or digestive "core mycobiome" is mainly composed of Candida-type yeasts (Saccharomycotina) and Malassezia spp. Fungal dysbiosis has been described in several pathologies, in particular chronic inflammatory diseases, but also cancers and non-fungal infectious diseases. Candida spp., which are involved in mycobiome, appear to play a pro-inflammatory role or even promote tumorigenesis. This review summarizes current knowledge of the mycobiome at different anatomical sites and its role in human health. Knowledge of the mycobiome in healthy subjects will eventually enable us to investigate fungal dysbiosis and its diagnostic or prognostic factors.