Amalan Perakaunan Pengurusan dalam Kalangan Perusahaan Kecil Sederhana (PKS) di Kuala Lumpur dan Selangor

Management Accounting Practices among Small and Medium Enterprises (SMEs) in Kuala Lumpur and Selangor

Authors

  • Nur Ayuni Iylia Yahya KUIS
  • Noor Raudhiah Abu Bakar KUIS
  • Noor Suhaila Shaharuddin KUIS
  • Nor Suhaily Bakar KUIS

Keywords:

Perusahaan Kecil Sederhana (PKS), Perakaunan Pengurusan (PP), Perancangan, Kawalan, Pembuatan Keputusan dan Prestasi Organisasi

Abstract

Perusahaan Kecil Sederhana (PKS) merupakan antara penyumbang utama dan penting dalam ekonomi negara pada masa kini. Walaupun PKS merupakan industri yang mempunyai paling banyak organisasi, namun jumlah keuntungan daripada PKS masih rendah. Amalan perakaunan pengurusan dalam PKS dikenalpasti sebagai salah satu faktor utama yang mempengaruhi prestasi PKS namun kajian berkaitan masih terhad. Objektif kajian ini ialah untuk mengenalpasti tahap amalan perakaunan pengurusan dalam kalangan PKS. Kajian ini berbentuk kuantitatif dan kaedah kutipan data dengan mengedarkan borang soal selidik kepada pemilik/pengurus PKS secara bersemuka serta penggunaan borang ‘google’ (google form) yang di muat naik dalam media sosial. Berdasarkan data SME Corps 2016 sebanyak 907,065 jumlah PKS di  Malaysia dimana sebanyak 312,937 PKS berada di Kuala Lumpur dan Selangor dengan statistik tersebut hanya 34.5%. Memandangkan PKS banyak tertumpu di situ maka sampel kajian kajian tertumpu di Kuala Lumpur dan Selangor. Jumlah sampel yang perlu diedarkan berdasarkan jadual A Skill Building Approach Seven Edition, Uma Sekaran 2016, kajian ini perlu mendapatkan sampel sebanyak 384. Namun kutipan hanya mendapat sebanyak 215. Analisis kekerapan digunakan dalam kajian ini untuk menganalisis tahap amalan perakaunan pengurusan dalam kalangan PKS. Hasil kajian ini mendapati bahawa ketiga-tiga amalan sistem perakaunan pengurusan iaitu perancangan, kawalan dan pembuatan keputusan adalah sederhana dalam kalangan PKS. Pengenalpastian penggunaan amalan sistem perakaunan pengurusan ini diharapkan dapat memeberikan pendedahan kepada PKS tentang kepentingannya dan seterusnya membantu meningkatkan prestasi PKS dan mengurangkan kadar kegagalan PKS dalam menguruskan perniagaan.

Small medium enterprises (SME’s) are among the major and important contributors to the country’s economy nowadays. Although SME’s are the industry with the most organizations, but the total profit from SME’s still low. Management accounting systems (MAS) are identified as one of the main factors influencing the performance of SMEs but related studies are still limited. The objective of this study is to examine the level of MAS and further its relationship with SME’s performance. The MAS studied included (1) planning (2) control and (3) decision-making. This study is quantitative and data collection methods by distributing questionnaires to SME owners/managers by face to face and also the use of ‘google’ form (google form) which is uploaded on social media. Based on SME Corps (2016) there are 907,065 SMEs Malaysia in all sector. However, this study is in Kuala Lumpur and Selangor only as many SMEs are concentrated there with a population of 312,937,425 and the statistic are 34.5%. The number of samples that need to be distributed based on the schedule of A Skill Building Approach Seven Edition, Uma Sekaran 2016, where this study needs to get a sample of 384. However, the collection of the form only got 215. Frequency analysis has been used in this study to analyze the level of management accounting practices among SMEs. The results of this study found that the three practices of management accounting system namely planning, control and decision making are moderate among SMEs. The identification of the use of management accounting system practices is expected to provide exposure to SMEs on its importance, help improve the performance and reduce the failure rate in managing business.

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Published

2021-06-15

How to Cite

Nur Ayuni Iylia Yahya, Abu Bakar, N. R. ., Shaharuddin, N. S. ., & Bakar, N. S. . (2021). Amalan Perakaunan Pengurusan dalam Kalangan Perusahaan Kecil Sederhana (PKS) di Kuala Lumpur dan Selangor: Management Accounting Practices among Small and Medium Enterprises (SMEs) in Kuala Lumpur and Selangor . Journal of Management and Muamalah , 11(1), 44 - 59. Retrieved from https://jmm.kuis.edu.my/index.php/jurnal/article/view/11