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Scirj Volume VI, Issue VI, June 2018 Edition
ISSN: 2201-2796

Comparative Analysis of Bookkeeping at Sole Proprietorship and Partnership Small and Medium Enterprises: Study on Culinary Sector in Greenville, Jakarta

Fionna Griseldis Lisjanto

Abstract: SMEs (Small and Medium Enterprises) in Indonesia have a great impact for the nation’s economic development. However, many SMEs failed in their business because lack of managing bookkeeping in the business. Many has stated that most of the owners/ managers do not have accounting knowledge nor to realize the importance of bookkeeping. Thus, this study aims to examine further whether there any differences of bookkeeping in sole proprietorship and partnership SMEs, since both are non-legal entity and most SMEs are in the form of it. This study also seeks for an answer on which from the two form of ownership has better quality in bookkeeping. The research was descriptive in nature involving quantitative methods, which was administered through questionnaires. The population is culinary SMEs in Greenville, Jakarta with total sample encompassed of 44 respondents-21 sole proprietorship and 23 partnership SMEs using purposive sampling. Data analysis was carried out using charts, percentages, and independent-sample t test. Findings from independent t-test result reveal that there are significant differences between sole proprietorship and partnership SMEs in terms of their bookkeeping.

Reference this Paper: Comparative Analysis of Bookkeeping at Sole Proprietorship and Partnership Small and Medium Enterprises: Study on Culinary Sector in Greenville, Jakarta by Fionna Griseldis Lisjanto published at: "Scientific Research Journal (Scirj), Volume VI, Issue VI, June 2018 Edition, Page 1-14 ".

Search Terms: bookkeeping, record keeping, small and medium enterprises, sole proprietorship, partnership

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