AKUNTANSI BAGI USAHA KECIL MENENGAH  (SURVEI PADA UKM DI NTB)

Baiq Anggun Hilendri Lestari; Lalu Takdir Jumaidi; D. Tialurra Della Nabila

doi:10.47492/jip.v3i1.1643

Baiq Anggun Hilendri Lestari Universitas Mataram
Lalu Takdir Jumaidi Universitas Mataram
D. Tialurra Della Nabila Universitas Mataram

DOI: https://doi.org/10.47492/jip.v3i1.1643

Keywords: Accounting, Financial Management

Abstract

This study aims to determine the understanding of Small and Medium Enterprises (SMEs) owners in West Nusa Tenggara about accounting by looking at what their financial management looks like. Is it limited to bookkeeping or the preparation of financial statements. In addition, this study aims to determine the accounting information needs of SME owners in order to manage their business finances properly. Based on the results of the study, it can be explained that in general SMEs in West Nusa Tenggara do not understand accounting. The owners of SMEs feel that they do not need accounting because accounting is difficult and complicated. This research contributes to the owners of SMEs in West Nusa Tenggara by providing an understanding that the application of accounting is important in managing their business finances.

References

[1] Fishbein, M, & I. Ajzen, 1975. Belief, Attitude, Intention and Behaviour. Reading, Mass: Addison-Wesley
[2] Ikatan Akuntan Indonesia. 2007. Standar Akuntansi Keuangan. Edisi 2007. Penerbit: Salemba Empat. Jakarta.
[3] Martani, Dwi, dkk. (2012). Akuntansi Keuangan Menengah Berbasis PSAK. Buku 1. Jakarta: Salemba Empat.
[4] Tambunan, Formaida. 2019. Pengaruh Pengetahuan Akuntansi Dan Pengalaman Usaha Terhadap Pengembangan Usaha Dan Penggunaan Informasi Akuntansi Sebagai Variabel Intervening (Kajian Empiris Pada Pelaku Usaha Kecil dan Menengah di Kelurahan Tanjung Rejo Kecamatan Medan Sunggal). AT-TAWASSUTH: Jurnal Ekonomi Islam, Volume IV No. 2 Juli - Desember 2019: 371 – 394
[5] Undang-Undang Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah