Simona. (2023). Does Record-Keeping matter in small businesses?

- Expert Journal of Business

and Management. Expert Journal of Business and Management.

https://business.expertjournals.com/23446781-1108/

Jumena, Siaila, & Widokarti. (2022). Saving behaviour: Factors that affect saving decisions

(Systematic Literature Review Approach). Zenodo (CERN European Organization for

Nuclear Research). https://doi.org/10.56750/jer.v5i2.365

Micabalo, K. G., Poliquit, W. M. T., Pondare, R. C., Idjao, J. N., Vilbar, M. R. B., Pendon, Y.

U., & Hitutuane, Y. J. (2022). ANALYSIS OF BOOKKEEPING PRACTICES AND ITS

IMPACTS ON THE GROWTH OF MICRO AND SMALL ENTERPRISES IN

CENTRAL VISAYAS, PHILIPPINES. International Journal of Research in Commerce

and Management Studies, 04(06), 75–91. https://doi.org/10.38193/ijrcms.2022.4604

Mwebesa, L. C. K., Kansiime, C., Asiimwe, B., Mugambe, P., & Rwego, I. B. (2018). The

effects of financial record keeping on financial performance of development groups in

rural areas of Western Uganda. International Journal of Economics and Finance, 10(4),

136. https://doi.org/10.5539/ijef.v10n4p136

View of Challenges of Record Keeping for Engcobo Small, Micro and Medium Businesses, South

Africa | Global Journal of Management and Business Research. (n.d.).

https://journalofbusiness.org/index.php/GJMBR/article/view/2806/1-Challenges-of-Record-

Keeping_html

Challenges of Record Keeping for ENGCOBO Small, Micro and Medium Businesses, South

Africa | Global Journal of Management and Business Research. (n.d.).

 https://journalofbusiness.org/index.php/GJMBR/article/view/2806/1-Challenges-of-

Record-Keeping_JATS_NLM_xml

Jumena, Siaila, & Widokarti. (2022). Saving behaviour: Factors that affect saving decisions

(Systematic Literature Review Approach). Zenodo (CERN European Organization for

Nuclear Research). https://doi.org/10.56750/jer.v5i2.365

Mano, Y. (2022). Changing saving and investment behaviour: The Impact of Financial Literacy

training and Reminders on micro-businesses. www.academia.edu.

https://www.academia.edu/72788900/Changing_Saving_and_Investment_Behaviour_The

_Impact_of_Financial_Literacy_Training_and_Reminders_on_Micro_businesses

Maison, D., Marchlewska, M., Sekścińska, K., Rudzinska‐Wojciechowska, J., & Łozowski, F.

(2019). You don’t have to be rich to save money: On the relationship between objective

versus subjective financial situation and having savings. PloS One, 14(4), e0214396.

https://doi.org/10.1371/journal.pone.0214396

Jumena, Siaila, & Widokarti. (2022). Saving behaviour: Factors that affect saving decisions

(Systematic Literature Review Approach). Zenodo (CERN European Organization for

Nuclear Research). https://doi.org/10.56750/jer.v5i2.365

Atandi, F., Bwisa, H. M., & Sakwa, M. (2017). Improving Savings Mobilization of Micro and

Small Enterprises through Entrepreneurial Financial Literacy. ResearchGate.

https://doi.org/10.6007/IJARBSS/v7-i2/2649

Ongeri, C. M. (2019). Effect of Socio-Economic factors on savings among small scale

entrepreneurs in Kisii Town, Kenya.

https://repository.maseno.ac.ke/handle/123456789/3988
Lee, K. M. A., Felicilda, J. E., Creta, J. B., & Lestojas, A. J. (2024). The Mediating Effect of

Financial Literacy on the Relationship between Saving Behavior and Financial Well-

being of Micro, Small, and Medium Enterprises in Babak District. Cognizance Journal,

4(3), 1–11. https://doi.org/10.47760/cognizance.2024.v04i03.001

Komen, C. S. (2022). Influence of financial literacy on saving behaviour among small scale

entreprenuers in Kisumu central constituency Kisumu county.

https://repository.maseno.ac.ke/handle/123456789/5583?

fbclid=IwAR3osFXQjjFMkFsLWo4jN442KgU8ENFLjw0ovpZ5cnZy6XFn320WuvnYn

Xg

Ismail, S., Khairuddin, N. S., Alias, N. E., Koe, W. L., & Othman, R. (2018). An Empirical

Analysis of Saving Behavior among Malaysian Employees. International Journal of

Academic Research in Business & Social Sciences, 8(10).

https://doi.org/10.6007/ijarbss/v8-i10/4822

Arthur, H. B. (2019, April 1). Financial literacy, financial behaviour and savings behaviour

among owner-managers of small and Medium-scale enterprises in Awutu Senya East

District. https://ir.ucc.edu.gh/xmlui/handle/123456789/3934?

fbclid=IwAR298aXU18CMJaNvGrpa0maIBuhUv3d--

ipKXCTT2fXcOCA_gcCXal4LuiM
Alshebami, A. S., & Marri, S. H. A. (2022). The impact of financial literacy on entrepreneurial

intention: The mediating role of saving behavior. Frontiers in Psychology, 13.

https://doi.org/10.3389/fpsyg.2022.911605

Mpaata, E., Koske, N., & Saina, E. (2021). Does self-control moderate financial literacy and

savings behavior relationship? A case of micro and small enterprise owners. Current

Psychology, 42(12), 10063–10076. https://doi.org/10.1007/s12144-021-02176-7

Mpaata, E., Koskei, N., & Saina, E. (2020, June 30). Financial Literacy and Saving Behavior

Among Micro and Small Enterprise Owners in Kampala, Uganda: the Moderating Role

of Social Influence. https://www.al-kindipublisher.com/index.php/jefas/article/view/10

Oxford Academic. (n.d.). OUP Academic. https://academic.oup.com/

Ongeri, C. M. (2019). Effect of Socio-Economic factors on savings among small scale

entrepreneurs in Kisii Town, Kenya. https://repository.maseno.ac.ke/handle/123456789/3988

ResearchGate. (n.d.). ResearchGate | Find and share research. https://www.researchgate.net/

Jumena, Siaila, & Widokarti. (2022). Saving behaviour: Factors that affect saving decisions

(Systematic Literature Review Approach). Zenodo (CERN European Organization for

Nuclear Research). https://doi.org/10.56750/jer.v5i2.365

Mano, Y. (2022). Changing saving and investment behaviour: The Impact of Financial Literacy

training and Reminders on micro-businesses. www.academia.edu.

https://www.academia.edu/72788900/Changing_Saving_and_Investment_Behaviour_The

_Impact_of_Financial_Literacy_Training_and_Reminders_on_Micro_businesses

Maison, D., Marchlewska, M., Sekścińska, K., Rudzinska‐Wojciechowska, J., & Łozowski, F.

(2019). You don’t have to be rich to save money: On the relationship between objective

versus subjective financial situation and having savings. PloS One, 14(4), e0214396.

https://doi.org/10.1371/journal.pone.0214396

Jumena, Siaila, & Widokarti. (2022). Saving behaviour: Factors that affect saving decisions

(Systematic Literature Review Approach). Zenodo (CERN European Organization for

Nuclear Research). https://doi.org/10.56750/jer.v5i2.365

Atandi, F., Bwisa, H. M., & Sakwa, M. (2017). Improving Savings Mobilization of Micro and

Small Enterprises through Entrepreneurial Financial Literacy. ResearchGate.

https://doi.org/10.6007/IJARBSS/v7-i2/2649

Pulka, B. (2015). The effects of saving and saving habits on entrepreneurship development.

ResearchGate.

https://www.researchgate.net/publication/301355055_The_Effects_of_Saving_and_Savin

g_Habits_on_Entrepreneurship_Development
Ongeri, C. M. (2019). Effect of Socio-Economic factors on savings among small scale

entrepreneurs in Kisii Town, Kenya.

https://repository.maseno.ac.ke/handle/123456789/3988

Lee, K. M. A., Felicilda, J. E., Creta, J. B., & Lestojas, A. J. (2024). The Mediating Effect of

Financial Literacy on the Relationship between Saving Behavior and Financial Well-

being of Micro, Small, and Medium Enterprises in Babak District. Cognizance Journal,

4(3), 1–11. https://doi.org/10.47760/cognizance.2024.v04i03.001

Wieliczko, B., Kurdyś-Kujawska, A., & Sompolska-Rzechuła, A. (2020). Savings of small

farms: their magnitude, determinants and role in sustainable development. Example of

Poland. Agriculture, 10(11), 525. https://doi.org/10.3390/agriculture10110525

Listyorini, S., Pinem, R. J., & Purbawati, D. (2023, December 8). The examination of SMES

Business Strategies towards International Opportunities of SMES Products.

https://kurdishstudies.net/menu-script/index.php/KS/article/view/1091

Ismail, S., Khairuddin, N. S., Alias, N. E., Koe, W. L., & Othman, R. (2018). An Empirical

Analysis of Saving Behavior among Malaysian Employees. International Journal of

Academic Research in Business & Social Sciences, 8(10).

https://doi.org/10.6007/ijarbss/v8-i10/4822
Mpaata, E., Koskei, N., & Saina, E. (2020, June 30). Financial Literacy and Saving Behavior

Among Micro and Small Enterprise Owners in Kampala, Uganda: the Moderating Role

of Social Influence. https://www.al-kindipublisher.com/index.php/jefas/article/view/10

Buchak, G., Matvos, G., Piskorski, T., & Seru, A. (2018). Fintech, regulatory arbitrage, and the

rise of shadow banks. Journal of Financial Economics, 130(3), 453–483.

https://doi.org/10.1016/j.jfineco.2018.03.011

Haider, S. H., Asad, M., Fatima, M., & Atiq, H. (2017). Mediating Role of Opportunity

Recognition between Credit, Savings and Performance of Micro and Small Enterprises in

Pakistan. https://www.akademiabaru.com/submit/index.php/arbms/article/view/1245

Sureka, R., Kumar, S., Mukherjee, D., & Theodoraki, C. (2022). What restricts SMEs from

adopting sophisticated capital budgeting practices?

https://www.semanticscholar.org/paper/What-restricts-SMEs-from-adopting-

sophisticated-Sureka-Kumar/8055f4a9eb65db3b5f745fce5bdca8f7674f16c8

Hagelskamp, C., Silliman, R., Godfrey, E. B., & Schleifer, D. (2020). Shifting Priorities:

Participatory Budgeting in New York City is Associated with Increased Investments in

Schools, Street and Traffic Improvements, and Public Housing.

 https://www.semanticscholar.org/paper/Shifting-Priorities%3A-Participatory-Budgeting-

in-New-Hagelskamp-Silliman/1176cd2ea164d385bf67500fdb5536f5539d98a9

Wouters, M., & Stadtherr, F. (2021). Capital budgeting decisions, cash flow forecasts, and

management accountants’ Motivated Reasoning: a Field study.

https://www.semanticscholar.org/paper/Capital-Budgeting-Decisions%2C-Cash-Flow-

Forecasts%2C-A-Wouters-Stadtherr/11e4a3c9e218539945c868b2bf8c2169f6d864de

Hagelskamp, C., Silliman, R., Godfrey, E. B., & Schleifer, D. (2020). Shifting Priorities:

Participatory Budgeting in New York City is Associated with Increased Investments in

Schools, Street and Traffic Improvements, and Public Housing.

https://www.semanticscholar.org/paper/Shifting-Priorities%3A-Participatory-Budgeting-

in-New-Hagelskamp-Silliman/1176cd2ea164d385bf67500fdb5536f5539d98a9

Zhang, G., & Wang, T. (2022). Financial budgets of Technology-Based SMEs from the

perspective of sustainability and big data. Frontiers in Public Health, 10.

https://doi.org/10.3389/fpubh.2022.861074

Чумак, Г. (2023). BUDGETING AS a COMPONENT OF THE COST MANAGEMENT

SYSTEM. Vìsnik Hmelʹnicʹkogo Nacìonalʹnogo Unìversitetu. Ekonomìčnì Nauki, 316(2),

33–38. https://doi.org/10.31891/2307-5740-2023-316-2-5
Pasenko, V., & Pasternak, Y. (2021). BUDGETING AS a TOOL FOR RESOURCE

MANAGEMENT IN THE ACCOUNTING SYSTEM OF THE ENTERPRISE.

Pričornomorsʹkì Ekonomìčnì Studìï, 65. https://doi.org/10.32843/bses.65-19

Pasenko, V., & Pasternak, Y. (2021). BUDGETING AS a TOOL FOR RESOURCE

MANAGEMENT IN THE ACCOUNTING SYSTEM OF THE ENTERPRISE.

Pričornomorsʹkì Ekonomìčnì Studìï, 65. https://doi.org/10.32843/bses.65-19

Hidayati, S. N., Suyono, J., & Hartomo, D. D. (2022). The role of budgeting in realizing a green

economy and economic growth. IOP Conference Series. Earth and Environmental

Science, 1114(1), 012077. https://doi.org/10.1088/1755-1315/1114/1/012077