Being aware of the knowledge transfer process enables small and medium enterprises (SMEs) to improve their organisation. Despite the many barriers that prevent SMEs from conducting knowledge transfer, SMEs should be aware of the factors that should be considered in the knowledge transfer process. This paper aims to operationalise factors that should be considered in the knowledge transfer process, especially in small and medium enterprises (SMEs). From interviews conducted with 13 employees as informants, we discovered indicators for each dimension that we adopted from the original model, namely, co-worker, senior employee and director for the dimension, actor; job-related and non-job-related for the dimension, context; services and product for the dimension, content, and for the dimension, media, we identified website, e-mail and chatting application. We also identified a new dimension that was not mentioned in the original model, namely, time, which comprises frequency and duration as indicators.