COMPARATIVE ANALYSIS OF BOOKKEEPING AT SOLE PROPRIETORSHIP AND PARTNERSHIP SMALL AND MEDIUM ENTERPRISES: STUDY ON CULINARY SECTOR IN GREENVILLE, JAKARTA

• Main Author: Griseldis Lisjanto (19015063), Fionna
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/27337
• Institution: Institut Teknologi Bandung

Small and medium enterprises in Indonesia have a great impact for the nation’s economic <br /> <br /> development. It contributes to Indonesia’s Gross Domestic Product and reduces <br /> <br /> unemployment by absorbing labor forces. Even in times of monetary crisis happened in 1998, <br /> <br /> where economic downfall could not be avoided, SMEs managed to help the nation to gain the <br /> <br /> strength back. Therefore, to provide economic sustainability, the role of SMEs is really <br /> <br /> important. However, many SMEs failed in their business because lack of managing <br /> <br /> bookkeeping in the business. Many has stated that most of the owners/ managers do not have <br /> <br /> accounting knowledge nor to realize the importance of bookkeeping. To prove on what the <br /> <br /> prior research has found, this study has the objective to find the implementation of <br /> <br /> bookkeeping in SMEs, specifically in a sole proprietorship and partnership form of ownership <br /> <br /> and to identify if there is any significant differences between bookkeeping in sole <br /> <br /> proprietorship and partnership by comparing the bookkeeping quality in the two form of <br /> <br /> ownerships, since both are non-legal entity and most SMEs are in the form of it. This study <br /> <br /> also seeks for an answer on which from the two form of ownership has better quality in <br /> <br /> bookkeeping. This study adopted a survey approach with descriptive and verificative analysis <br /> <br /> to reach the objective of the study. Descriptive analysis was used to find the implementation <br /> <br /> of bookkeeping in sole proprietorship and partnership SME. The analysis tools used for <br /> <br /> descriptive statistics are table, graphic, and diagram. While, verificative analysis was used to <br /> <br /> do the hypotheses testing. Inferential statistics was also used to compare bookkeeping <br /> <br /> between sole proprietorship and partnership SMEs, by using independent t-test method. This <br /> <br /> reseach involving quantitative methods, which was administered through questionnaires and <br /> <br /> respondents were asked to filling up the questionnaire voluntarily. The population is culinary <br /> <br /> SMEs in Greenville, West Jakarta, with total sample encompassed of 44 respondents-21 sole <br /> <br /> proprietorship and 23 partnership SMEs using purposive sampling method. Data analysis was <br /> <br /> carried out using charts, percentages, and independent-sample t test with the help of several <br /> <br /> software and tools, such as Method of Successive Interval, Microsoft Excel, and SPSS to <br /> <br /> analyses the data. Findings from independent t-test result reveal that there are significant <br /> <br /> differences between sole proprietorship and partnership SMEs in terms of their bookkeeping. <br /> <br /> And according to the descriptive statistics result and mean differences represented in <br /> <br /> independent t-test result, partnership SMEs has better bookkeeping than in sole proprietorship <br /> <br /> SMEs. Thereafter, this research also finds that both sole proprietorship and partnership have <br /> <br /> positive attitudes towards bookkeeping. This study recommends for the future research to find <br /> <br /> better measurement to indicating bookkeeping quality and to find different population with <br /> <br /> more samples for better research.