Small Entities Research Articles

Edukasi Pentingnya Laporan Keuangan Sederhana Bagi Pelaku UMKM Laundry dan Penjual Bensin Eceran

MSMEs are businesses carried out by individuals, groups, small business entities, or households. Some MSME players have not prepared financial reports due to a lack of education and understanding of financial reports. This community service aims to provide education to Mrs. Pariyem as a laundry business owner and Mr. Martono as a retail petrol sales business owner in Bantul Regency regarding the importance of simple financial reports in managing business finances. Simple financial reports help business people record income, expenses and profits regularly, so they can monitor business performance and improve decision making. The implementation method used is to educate business actors and help create simple financial reports. The result of this activity is that MSME business actors in Bantul district, especially the laundry business Bu Pariyem and the retail petrol seller Pak Martono, can implement or make simple financial reports. The conclusion is that Bu Pariyem's laundry business and Mr. Martono's retail petrol seller can realize the importance of financial reports and can make financial reports for the businesses they own.

Pyrrolo[2,3-D]Pyrimidines as EGFR and VEGFR Kinase Inhibitors: A Comprehensive SAR Review.

Tyrosine kinases are implicated in a wide array of cellular physiological processes, including cell signaling. The discovery of the BCR-ABL tyrosine kinase inhibitor imatinib and its FDA approval in 2001 paved the way for the development of small molecule chemical entities of diverse structural backgrounds as tyrosine kinase inhibitors for the treatment of various ailments. Two of the most prominent tyrosine kinases as drug targets are the epidermal growth factor receptor (EGFR) and the vascular endothelial growth factor receptor (VEGFR), as evidenced by the clinical success of their many inhibitors in the drug market. Among several other physiological roles, EGFR regulates epithelial tissue development and homeostasis, while VEGFR regulates tumor-induced angiogenesis. The pyrrolo[2,3-d]pyrimidine nucleus represents a deaza-isostere of adenine, the nitrogenous base of ATP. The recent introduction of many pyrrolo[2,3-d]pyrimidines to the drug market as tyrosine kinase inhibitors makes them a hot topic in the medicinal chemistry research area at the present time. This review article comprehensively sheds light on the structure-activity relationship (SAR) of pyrrolo[2,3-d]pyrimidines as EGFR and VEGFR tyrosine kinase inhibitors, aiming to provide help medicinal chemists in the design of future pyrrolopyrimidine kinase inhibitors.

Public-private partnerships in the agricultural sector

The levels of management in the field of agriculture were systematized, a comparative ana­lysis of the international experience of management in the agrarian sphere was carried out (on the example of Germany and Italy). The current trends in digitalization of agricultural management in the world, as well as tasks and challenges of digitalization in Ukraine were described. The hypothesis of the research is that the implementation of digital solutions in the Ukrainian agricultural sector will increase the efficiency of management, especially in the condi­tions of military challenges. Methodo­logically, the research is based on the analysis of policies, strategic plans, scientific works and other sources related to management in the field of agriculture, taking into account the impact of digital techno­logies. The centralized manage­ment model in the development of the agricul­tural sector still dominates in European coun­tries. However, the EU current policy in the field of regional development provides for the transfer of as many management functions as possible to the region­nal level. This approach is also characteristic of the national model of agricultural development policy. The most important and effective tool for the modernization of any of the known management systems in the modern world is their digitali­zation. Digitization of management in the agricu­ltural industry at all levels, from the state to small agribusiness entities, is no exception. The further digital transformation of manage­ment in national agriculture represents a higher level of digital integration, which affects the most complex organi­zational changes in the structures of state admi­nistration and agribusi­ness. The results of the implementation of these tasks can significantly affect the growth of profits in the agricultural business and the competitiveness of products, which will allow the agricultural industry to reach modern global technological boundaries

Asymmetric Total Synthesis of Naturally Occurring (R)-2'-Methoxydihydroartemidin, (R)-(E)-3'-Hydroxyartemidin, and Its Structural Congeners: Method Optimization and Mechanistic Analysis.

Asymmetric total synthesis of naturally occurring 3-substituted isocoumarins, 2'-methoxydihydroartemidin, (E)-3'-hydroxyartemidin, and two structural congeners is reported in this article. Enantiopure 3-alkylisocoumarin core present in those target molecules was accessed through an atom-economical and regiodefined 6-endo-dig cyclization from properly substituted 2-halobenzoic acids and chiral terminal alkynes through ligand-free Cu(I) catalysis. A detailed mechanistic investigation was carried out through control experiments, and density functional theory (DFT) analysis reveals that solvent directed a non-Sonogashira pathway through direct insertion of alkyne through a regiodefined way is operating. The synthesized 3-alkylisocoumarins are synthetically manipulated into various small molecular entities.

Innovative Approaches to Managing Working Capital Of Small Business Entities In The Conditions Of The Economy Of Uzbekistan

This article is dedicated to the study of innovative approaches to managing the working capital of small business entities in modern economic conditions. The article analyzes the main methods necessary for effective management of working capital, the importance of technological and financial innovations, social media, and digital marketing, as well as the problems associated with their implementation. Additionally, the article aims to identify the role of each innovative approach in maintaining the financial stability and competitiveness of businesses. The article provides strategic recommendations necessary for small businesses to operate effectively in modern conditions.

Implementasi SAK EMKM Terhadap UMKM di Kota Pontianak (Studi Kasus Pada FT Laundry)

The majority of businesses in Indonesia are micro, small and medium enterprises (MSMEs). Due to their presence in various sectors, MSMEs play an important role in driving the country's economy. Nonetheless, MSMEs face obstacles and lack of understanding in following the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which highlights the importance of preparing financial statements. This study aims to investigate how FT Laundry MSMEs prepare their financial statements whether they are in accordance with SAK EMKM standards through a qualitative research approach involving document analysis, interviews, and observations. Data was analyzed using the methods of information collection, data reduction, data presentation, and conclusion drawing. Based on the research findings, it appears that owners of laundry businesses still rely on traditional accounting methods for their financial records and do not adopt the SAK EMKM financial reporting system. The main reasons why these businesses do not adopt SAK EMKM include a lack of understanding of the system, a lack of manpower who can prepare reports in accordance with SAK EMKM guidelines, and a lack of awareness of the importance of preparing reports in accordance with the standard.

Риски и возможности цифровизации учетноконтрольных процессов в субъектах малого предпринимательства

The article presents the identification of risks of digitalization of accounting and control processes in small business entities. The study of the consequences of the occurrence of data security risks when using digital tools, as well as a comparative analysis of the risks of digitalization of accounting and control processes in small and large enterprises allowed us to develop proposals to minimize the risks of data security in small businesses when digitalizing their accounting and control processes.

Adoption of RPA Technology in Micro and Small Audit Entities

ABSTRACT This study explores the adoption of robot process automation (RPA) technology among micro and small audit entities. Whereas studies on RPA adoption have focused on the Big 4, this study contributes by examining (1) micro and small independent audit firms and (2) small, provincial offices affiliated with large audit firms such as the Big 4. The contribution also includes insight into the autonomy of RPA adoption of these small, provincial-affiliated offices. By drawing upon innovation adoption theory, we analyze interview data concerning partners’ and managers’ assessments of adoption decisions. The nonadoption of RPA is explained by three lags: a standardization–regulation lag, a supply side (auditor) lag, and a demand side (audit client) lag. The small, provincial offices affiliated with large audit firms experience autonomy regarding RPA adoption when they carry out audit assignments on their local clients: “Big 4 auditor” is not a homogenous concept in this respect.

Exploration of Financial Statements CV. Wian Mandiri Based on Financial Accounting Standards for Micro, Small, and Medium Entities

The title of the research is "Exploration of CV. Wian Mandiri Financial Report Based on the Standard of Financial Accounting for Micro, Small, and Medium-Sized Entities." The research uses a qualitative descriptive method with a case study approach on CV. Wian Mandiri. Data was collected from observation, interviews, and documentation, and then analyzed using a descriptive method. The research aims to determine the practice of recording and preparing financial reports based on SAK EMKM in CV. Wian Mandiri, located at Bhineka 1 Street, Number 52, Pasir Gunung Selatan, Cimanggis Depok, West Jakarta. The results of the research show that CV. Wian Mandiri's financial report is still simple, recording only income and expenses, which are then accumulated to determine the profit and loss at the end of the month. After applying SAK EMKM in reconstructing the financial report, it was found that CV. Wian Mandiri's profit and loss report showed a profit of Rp. 30,042,000.00 in October and Rp. 29,887,000.00 in November. The balance sheet report for October and November showed total assets of Rp. 76,408,000.00 and Rp. 106,446,000.00, with equity and liabilities of Rp. 76,408,000.00 and Rp. 106,446,000.00, respectively. The notes to the financial report, which describe the general statements of the entity, the accounting policies adopted, and explanations about the accounts on the income report, cannot be explained because the company considers them to be within the company's private domain.

Rural development: the basis for the realization of agrarian policy

Among the problems currently existing in the regions of Kazakhstan is the increasing outflow of able-bodied population from rural areas and localization in the suburban zone of cities. The aim- is to identify the causes of deterioration of the demographic situation in rural settlements (RS) and to develop recommendations for stabilization of the rural economy in the West Kazakhstan region. Methods - retrospective when obtaining data for past periods of time, comparative analysis - to compare the information obtained, on the basis of economic and statistical method the selection and analysis of statistical indicators of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, used information from scientific institutions, official sources, defined absolute and relative parameters, average values. Results - it is shown that the main factors of degradation of most rural areas of Western Kazakhstan are the lack of a clear vision of the role and place of rural residents and rural areas in the socio-economic development of the republic, weakening of state regulation in the sectors of agriculture. Conclusions - the prospects for building the capacity of rural areas of the West Kazakhstan region is associated with a number of interrelated problems that need to be solved as soon as possible, primarily modernization of social and technical infrastructure, increasing the motivation of the economically active part of the rural population in mastering new knowledge and technologies, which will increase labor income and effective demand of rural residents for goods and services. The study indicates that in rural areas the situation with investment and expansion of small business activities is ambiguous. It is necessary to emphasize the small business entities in the sphere of agrarian production and the formation of social facilities - housing, catering enterprises, social and cultural facilities, education, pre-school education, sports and recreational facilities. This author's position provides for the possibility of forming greater investment attractiveness and attracting extra-budgetary sources of financing. Elimination of environmental barriers will require improvement of the current regulatory and legal framework.

AUTOMATION OF LABOR PROTECTION SYSTEM MANAGEMENT AT AN INDUSTRIAL ENTERPRISE

In the hearing State, to which the Republic of Kazakhstan belongs, issues related to occupational safety and health at industrial enterprises, regardless of the form of ownership, are given quite a lot of attention. Because the citizens of the country are the main wealth of the country. If at large enterprises, including with the participation of foreign capital, the process of ensuring labor protection measures is organized to some extent, then at medium-sized and small businesses, work is practically not carried out. Today, in the subjects of medium and small businesses, the organization of accounting, control and timely instruction, if conducted in the old-fashioned way with an entry in journals or in word or excel documents, which today is not only not effective, but also does not ensure the full fulfillment of the duties of an occupational safety engineer and safety regulations (FROM and TB). The adopted Law on Digitalization, the tasks set by the President of the Republic of Kazakhstan in, require managers of industrial enterprises, technical specialists dealing with labor protection issues to radically change the organization of the process of ensuring the learning process, monitoring and compliance with safety and sanitary rules using information technology. The article presents a computer program capable of integrating into an automated industrial enterprise management system, in particular, into an automated workplace of an industrial safety engineer. The developed computer program allows employees of an industrial enterprise (of any division) to be instructed and tested in a remote format directly at the workplace; The practical application of the developed program on a small business entity during the year made it possible to increase the effectiveness of labor protection measures by 25 %, eliminate occupational injuries and reduce the level of safety violations by 75 %. Keywords: control automation system, labor protection, industrial enterprise,information systems, program.

The German Business Panel: Firm-Level Data for Accounting and Taxation Research

ABSTRACT The German Business Panel (GBP) periodically surveys key decision-makers via a large sample of companies in Germany. The survey questions investigate managers’ accounting and taxation choices as well as the expected and perceived outcomes of those decisions. To obtain causal evidence, the survey supports the use of randomized survey experiments. The evidence from the GBP can meaningfully advance our understanding of issues that require data on internal processes as well as expectations, perceptions, and objectives behind ex-post reported accounting figures. The target population comprises the universe of legal entities included in the official German Statistical Business Register. We show that the dominance of small and medium-sized entities is a feature that Germany shares with many European countries, implying that GBP findings will be reasonably generalizable to European settings. We illustrate the usefulness of GBP data by presenting evidence from the initial waves of the GBP during the COVID-19 pandemic. The findings show how government aid programs contributed unevenly to the solvency of the most negatively affected companies, and how companies, rather than consumers, benefited from a temporary reduction of VAT rates. The paper also demonstrates how the scientific community can use the GBP data.

Identification of Aurora A kinase allosteric inhibitors: A comprehensive virtual screening through fingerprint-based similarity search, molecular docking, machine learning and molecular dynamics simulation

The Aurora A kinase (AAK) protein controls spindle assembly and promotes cell divisions in various diseases including cancer. In the present study, allosteric inhibition of AAK protein through different advanced computational screening approaches is employed to target AAK’s allosteric inhibition-modulation. Precisely, extensive computational techniques including allosteric binding sites recognition of AAK protein, fingerprint-based similarity search, multi-step molecular docking through AutoDock Vina and PLANTS, and a 100 ns molecular dynamics (MD) simulations studies were carried out followed by the calculation of binding free energy with MM-GBSA based approaches, has been employed for identification of potential allosteric inhibitors-modulators of AAK protein. The study outcome highlighted that all three identified small molecular chemical entities exhibit strong binding interaction affinity in both the docking analyses at the allosteric domain of AAK protein and also greater interaction stability in comparison to the considered standard compound. In addition, all identified three screened hits also show acceptable pharmacokinetics and medicinal chemistry properties, which certainly dictates their potentiality for becoming good drug-like compounds for inhibiting-modulating the activity of AAK protein binds with similar amino acids of the allosteric domain of AAK protein with selected three compounds. All the selected molecules were found to show an acceptable ADMET profile. Moreover, the MM-GBSA-based binding energy was found to be in the range of −8 to −35 Kcal/mol, which showed a strong association between proposed molecules and AAK protein. Comprehensive computational approach shows that the selected proposed three inhibitors of AAK protein are the best candidates as potential inhibitors.

Isolation and Molecular Characterisation of Chlorogonium sp. from Industrial Wastewater

Microalgae are photosynthetic, unicellular microorganisms also known as phytoplankton. They are small plant-like entities. In this research, the sample were collected from cement factory in a sterilised 20L container wrapped with foil paper and were transported down to Federal University, Wukari where it was kept in refrigerator at biochemistry laboratory. Blue-Green media (BG-11) was prepared. Wastewater containing Microalgae obtained from cement wastewater pond were cultivated in BG-11 medium to determine the growth of the organism. BG-11 medium contained macronutrients, trace metals and some vitamins which aid the growth of the organism. The wastewater sample containing with suspected microalgae was inoculated (inoculum ratio = 25%) and incubated under atmospheric CO2 at room temperature (30±2°C) in our laboratory for two to three weeks during the incubation period. In order to purify the isolates, the upper growth layer was first decanted into a freshly produced medium and then plated on BG-11 media that had been solidified with 1% agar-agar. For several of the cultures, growth on the agar plates continued for around three weeks. Following repeated sub-culturing, the emerging greenish colonies were re-emerged into a sterile BG-11 agar medium. In isolation of organism from the industrial cement waste water, the isolate was identified by morphological and molecular identification by extracting the DNA, run the electrophoretic analysis and PCR using primers for 18S rRNA eukaryotic microalgal and then run the sequence analysis. The results of this study obtained, indicated that, the electrophoretic result show the band has 1800-2000base pair and the organism isolated from the industrial cement waste water were chlorogonium sp. with a percent similarity of 78.65% and accession number of OR886595 based on data Gene Bank blast results.

Design redistribution: the role and involvement of craftsmen in the embodiment of design in the Indonesian rattan furniture industry

ABSTRACT This article explores the roles and positions of craftsmen in the design development within the Indonesian rattan furniture industry. Positioned as subcontractors, craftsmen play an essential role in the design development process, particularly in the exploration and interpretation of sketch drawings into prototypes that meet buyers’ specifications and gain their approval. This research utilised a phenomenological approach to explore the experiences of craftsmen in creating prototypes conveyed solely through sketch drawings. Rattan furniture design is generally dynamic and organic, characterised by numerous curves and complex forms that are challenging to depict accurately. Sketch drawings are rough and often lack proper proportions, scalability, standardisation, and intricate details, leading to varying interpretations of the prototype sketch drawings. Based on their experience and creativity, the craftsmen create prototypes solely by referring to sketch drawings. Consequently, there has been a significant collaboration between contractors and craftsmen as subcontractors in the design process. This research is part of an initiative aimed at recognising craftsmen as marginalised participants in small business entities, highlighting their contributions and rights within the collaborative design process.

Implementation of Preparation of Financial Reports of MSMEs Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) Case Study at CV Hubol's

Implementation of Preparation of Financial Reports of MSMEs Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) Case Study at CV Hubol's

Factors Affecting the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in West Surabaya City

Factors Affecting the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in West Surabaya City

Drivers of the use of digital platforms by Portuguese parishes – how small government entities struggle with the demand for transparency

PurposeThe provision of online information through the use of digital platforms (websites and social networks) can be helpful for public sector organisations to promote transparency and accountability, thereby bringing it closer to citizens, more accessible and with higher added value for society. Whereas the call for government transparency is manifest and seems to be equal for all parts of government, this paper investigates whether small government entities are able to cope with this demand. In addition, the drivers of digital platforms are investigated in the context of Portuguese parishes.Design/methodology/approachThe paper follows a quantitative research approach based on an original data set with more than 3,000 observations collected in two different time periods (2015 and 2020), which looks at the parishes’ use of website and Facebook.FindingsFindings show that about half of Portuguese parishes, which are mostly small entities with on average fewer than 3,500 inhabitants, have an institutional website, whereas almost three out of four have Facebook. The empirical analyses reveal that a lack of organisational capacity of small entities can be an obstacle for the use of an institutional website and of Facebook. Furthermore, factors from the provider side (e.g. being part of a merger, participation in previous elections) and the user side (e.g. having access to broadband internet) are also found to have an influence on the adoption, use, and dropping of a digital platform.Originality/valueThe use of an original data set with more than 3,000 observations, and the research of the influence of size as a proxy of organisational capacity on the presence of parishes on the internet and Facebook, are innovative elements of this paper. In addition, this study adds to the knowledge about the influence of organisational, political, and socio-demographic characteristics on the use of digital platforms by small government entities.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-04-2023-0171

Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania

Firm characteristics and compliance with IFRSs for small and medium-sized entities in developing countries: evidence from Tanzania

Analisis Penerapan SAK EMKM Pada UMKM Fantastic Phone Gadget and Computer di Gunung Kidul

This research aimed to analyze the application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Fantastic Phone Gadget and Computer MSMEs in Ngawen District, Gunungkidul Regency, Yogyakarta. This study used a qualitative method with a descriptive approach. Data was collected using observation, documentation, and interview techniques. Data analysis was then carried out using descriptive analysis techniques which began by describing the phenomena experienced by the research subjects, then analyzing using existing theories. The findings showed that Fantastic Phone Gadget and Computer has not prepared financial reports by SAK EMKM; they only prepared income and out cash records. The inhibiting factors for implementing SAK EMKM on Fantastic Phone Gadget and Computer consist of internal and external factors; some of the internal factors that become obstacles are the lack of understanding of accounting by the finance department, the lack of trained human resources, and time constraints. Meanwhile, the external factor is the absence of training or guidance on implementing SAK EMKM from the MSME service.