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Journal : Jurnal Portofolio: Jurnal Manajemen dan Bisnis

Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah di Kecamatan Cimanggis Kota Depok Rosidah Rosidah; Ngatimin Ngatimin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

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Abstract

Accounting is an information system that produces reports to interested parties regarding economic activities and company conditions. Until now, there are still many Micro, Small and Medium Enterprises (MSMEs) that support the nation's economy that have not applied accounting in running their businesses. This study aims to identify and analyze the application of accounting for Micro, Small and Medium Enterprises (MSMEs) and the constraints they face. This study took 30 MSMEs in Ciamnggis District, Depok City. This research method is a survey research, research that takes data or information from a sample of a population using questionnaires and interviews as data collection tools. The data were obtained from MSME entrepreneurs in Cimanggis District, Depok City. This research is qualitative in nature. The results showed that most of the MSMEs in the Cimanggis sub-district, Depok City had already recorded sales, purchases of supplies, although in a simple way. The obstacles that hinder MSMEs in implementing accounting include educational background, never having attended accounting training and there are still many actors who do not understand the importance of accounting in their business.
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Wardokhi Wardokhi; Ngatimin Ngatimin; Hidayatul Muarifin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 2 No. 2 (2023): Perilaku Organisasi dan Efektivitas Kerja
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted on MSME actors on Jln. Using a descriptive qualitative research type, Surya Kencana Pamulang, South Tangerang, Banten Province. The type of data used is primary data. In addition, in this study, a survey technique was used using a questionnaire. The analysis technique of this research is a qualitative descriptive analysis technique. The results of this study concluded that MSME actors on Jln. Surya Kencana Pamulang, South Tangerang, Banten Province, has recorded the results of daily sales, purchases of raw materials (inventory), daily expenses, and payroll for those who have employees, but accounting standards have not been met because they are still in the form of simple records. The obstacle SMEs face in applying for accounting is due to their educational background, most of which are junior high schools, some are vocational schools, but their knowledge of accounting still needs to be improved and also because there is no need for the application of accounting