Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)

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A Financial Record Practice for Small and Medium Enterprises: A Comparative Study of Malaysia and Indonesia

Authors
Yuli Antina Aryani1, Hadi Jauhari2, *, Rosmaria Binti Ismail3, Nurul Safwanah Binti Muhammad Saleh3, Yuliana Sari1
1Accounting Department, Politeknik Negeri Sriwijaya, Palembang, Indonesia
2Department of Business Administration, Politeknik Negeri Sriwijaya, Palembang, Indonesia
3Department of Commerce Polytechnic of Melaka, Malacca, Malaysia
*Corresponding author. Email: ha.di@polsri.ac.id
Corresponding Author
Hadi Jauhari
Available Online 31 July 2023.
DOI
10.2991/978-2-38476-026-8_18How to use a DOI?
Keywords
SMEs; Accounting Knowledge; Skill; Financial Recording; Recording Method
Abstract

This study identifies bookkeeping practices among SMEs in the city. Palembang, Indonesia and Terengganu State, Malaysia, and for comparing levels of knowledge, skills, recording methods and attitudes towards record keeping in record-keeping practices in Indonesia and Malaysia. The population of this study includes all songket weaving and batik SMEs located in Palembang City, Indonesia and Terengganu State, Malaysia. Based on data recorded at the Palembang City Industry Office, there are 29 SMEs in songket weaving in Palembang, Indonesia and 30 SMEs for typical Malaysian batik cloth in Terengganu, Malaysia. The research time is 8 months in 2022 used a non parametric statistical sampling method, namely the Wilcoxon Signed Rank Test. The results showed that there are significant differences in the practice of financial recording in the city of Palembang, Indonesia and the state of Terengganu, Malaysia, especially in accounting knowledge and recording methods. However, when viewed from the Skills and Attitudes towards Recording, no significant difference in the practice of financial recording.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
31 July 2023
ISBN
10.2991/978-2-38476-026-8_18
ISSN
2352-5398
DOI
10.2991/978-2-38476-026-8_18How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yuli Antina Aryani
AU  - Hadi Jauhari
AU  - Rosmaria Binti Ismail
AU  - Nurul Safwanah Binti Muhammad Saleh
AU  - Yuliana Sari
PY  - 2023
DA  - 2023/07/31
TI  - A Financial Record Practice for Small and Medium Enterprises: A Comparative Study of Malaysia and Indonesia
BT  - Proceedings of 6th FIRST T3 2022 International Conference (FIRST-SS 2022)
PB  - Atlantis Press
SP  - 156
EP  - 162
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-026-8_18
DO  - 10.2991/978-2-38476-026-8_18
ID  - Aryani2023
ER  -