The Management and Accounting Potential of Community Enterprise that Leads to Success
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Abstract
This study aims to examine the operational and accounting management potential of community enterprises that received the Outstanding Community Enterprise Award at the provincial level in 2022 and 2023. A mixed-methods research approach was employed. The qualitative phase involved structured interviews with 21 individuals, including presidents, committee members, and members of the community enterprises. Data were analyzed using content analysis. The quantitative phase collected data through questionnaires administered to 195 individuals, comprising presidents, committee members, and community enterprise members. Descriptive statistics were used for data analysis. The findings on operational management potential revealed that overall management performance was at a high level, with a mean score of 4.38. When examined by specific aspects, all areas were rated at a high level. Participation received the highest mean score (4.47), followed by product or service production (4.44), general management (4.43), and product or service development (4.18). Regarding accounting management potential, the overall performance was also rated at a high level, with a mean score of 4.18.
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