The Importance of Accounting in Micro, Small and Medium Enterprises (MSMEs) of Lumpia Beef Loomer in Banda Aceh
Main Article Content
Abstract
This study aims to determine and describe the perceptions, constraints and benefits of accounting for Micro, Small and Medium Enterprises (MSMEs) Lumpia Beef Loomer in Banda Aceh. This study uses a qualitative method. The data sources used in this study consist of primary data and secondary data. This study was conducted at Lumpia Beef Loomer, Kuta Alam District, Banda Aceh City. The results of the study indicate that MSME actors of Lumpia Beef Loomer still underestimate the importance of accounting, even considering accounting to be something complicated. In fact, by recording financial reports according to Financial Accounting Standards for Micro, Small and Medium Entities, it can increase the credibility of the company and can be used as material for company evaluation. So far, Lumpia Beef Loomer business owners have only made notes, and even only made notes in the WhatsApp group, so they are not in accordance with Financial Accounting Standards for Micro, Small and Medium Entities regulations. This is triggered by several factors, namely the lack of human resources, accounting records are considered complicated, there has been no training and socialization regarding Financial Accounting Standards for Micro, Small and Medium Entities and MSME Lumpia Beef Loomer only relies on memory for financial calculations. Making financial reports actually has many benefits for MSME businesses, such as when a company needs capital assistance from external parties, then with the existence of financial reports it can be used as a reference and benchmark for external parties when they want to lend their money to the company.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright Notice
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.Penulis.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
References
Anggraeni, D. T., & Tumirin. (2022). Pengaruh Skala Usaha, Umur Usaha, Pengetahuan Akuntansi Dan Persepsi Pelaku Usaha Tentang Akuntansi Terhadap Penggunaan Informasi Akuntansi. Journal of Cultural Accounting and Auditing.
Bank Indonesia dan Lembaga Pengembangan Perbankan Indonesia. 2015. Profil Bisnis UMKM. LPPI bekerja sama dengan Bank Indonesia.
Creswell, John W. (2019). Research Design: Pendekatan Kualitatif, Kuantitatif, dan Campuran. Yogyakarta: Pustaka Pelajar.
Febriyanto, D. P., Soegiono, L., & Kristanto, A. B. . . (2019). Pemanfaatan Informasi Keuangan dan Akses Pembiayaan Bagi Usaha Mikro Kecil dan Menengah. Jurnal Ilmiah Akuntansi 9(2), https://ejournal.undiksha.ac.id/index.php/JJA/article/view/21010
Harahap, Sofyan Syafri 2015, Analisis Kritis Atas Laporan Keuangan, Rajawali Pers, Jakarta
Hetika, Nurul Mahmudah. 2017. Penerapan Akuntansi dan Kesesuaiannya Dengan SAK ETAP Pada UMKM Kota Tegal. Julrnal Akuntansi, Ekonomi dan Manajemen Bisnis. Vol 5 (Desember), No 2: 259-266.
Ikatan Akuntan Indonesia, 2018. ISAK 35 Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. Jakarta Ikatan Akuntan Indonesia, 2017. Standar Akuntansi Keuangan Per Efektif 1 Januari 2019 PSAK (1). Jakarta
Ikatan Akuntansi Indonesia. 2020. Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah. Jakarta: Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia https://web.iaiglobal.or.id/Berita-IAI/detail/sak-emkm-literasi-akuntansi-untuk-umkm-di-indonesia#gsc.tab=0
Ionela, C.R., Denisa, E.P., Alexandra, E.C., and Andreea, L.R. 2011. Current Approaches Regarding the Knowledge Management Impact on SMEs Performance, Economia Seria Management, Vol. 14, Issue 2, pp. 563-568.
Istanti, L. N., Agustina, Y., Wijijayanti, T., & Dharma, B. A. (2020). Pentingnya Penyusunan Laporan Keuangan UMKM bagi Pengusaha Bakery, Cake, and Pastry di Kota Blitar. Jurnal Graha Pengabdian, 2(1), 47–55.
Kurniawati, dkk. 2012. Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM). Jurnal Universitas Kristen Satya Wacana. Salatiga: JMK. Vol 10 (September), No. 2:1-10. “Masih Banyak Pelaku UMKM ‘Buta’ Akuntansi”
Risnaningsih, Sjheny Tanuwijaya, dan Nur Ida Iriani. 2018. Improving transparency and accountability of msme financial statements by using accrual method. Management and Economics Journal, 2 (2), August.
Sari, M., Siswati, T., Sauparto, arico ayani, Jonata, Ambarsari, ida fitriana, Azizah, N., Safitri, W., Hasanah, N., Agusti, Gravitiani, E., & Andalia, N. (2022). Metodologi penelitian (A. Yanto (Ed.)). PT. GLOBAL EKSEKUTIF TEKNOLOGI.
Savitri, Saipudin (2018). Pencatatan Akuntansi Pada Usaha Mikro Kecil dan Menengah Studi Pada UMKM MR.Pelangi Semarang). Jurnal Manajemen Bisnis dan Inovasi. Vol.5, No.2: 117-125.
SIYOTO, S., & SODIK, A. (2015). Dasar Metodologi Penelitian. Literasi Media Publishing.
UU UMKM https://www.ojk.go.id/waspada-investasi/id/regulasi/Pages/Undang-Undang-Nomor-20-Tahun-2008-tentang-Usaha,-Mikro,-Kecil,-dan-Menengah.aspx
Warsono, Sony, Arif Darmawan, dan M.Arsyadi Ridha. 2010. Akuntansi UMKM Ternyata Mudah Dipahami Dan Dipraktikkan. Yogyakarta: Asgard Chapter.