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All Journal Jurnal Ekonomi Integra PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Edunomics Journal Jurnal Penelitian dan Pengabdian Masyarakat
Dhina Sri Widyaningsih
Universitas Palangka Raya
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Edunomics Journal

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Mengungkap Makna Akuntansi Pada UMKM di Kota Palangka Raya Kharisma Nugraha Putra; Verra Rizki Amelia; Dhina Sri Widyaningsih; Theresia Mentari; Rinto Alexandro
Edunomics Journal Vol. 4 No. 1 (2023): Edunomics Journal
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37304/ej.v4i1.10376

Abstract

The use of accounting information or the availability of financial reports used by SMEs in making business decisions is an important factor supporting business success. This study aims to gain an understanding of the meaning of accounting and accounting phenomena in SMEs in Palangka Raya City. The research subjects used in this study were Micro, Small, and Medium Enterprises (SMEs) in Palangka Raya City with the provision that SMEs are partners of the Regional Office of the Directorate General of Treasury in Central Kalimantan, SMEs have been running for more than two years, and SMEs have an understanding of research phenomenon. The results of the study show that accounting is interpreted as 1) information, 2) accountability, and 3) a means of communication. The accounting phenomenon that exists in SMEs in Palangka Raya City as a whole has implemented accounting practices in their business activities, although financial records carried out by SMEs actors tend to be simple, this has an impact on ongoing accounting practices that are still not under the accounting cycle perfectly.
Co-Authors Anggraini, Reni Retno Aprilita Aprilita Francisca Ninik Yudianti John Budiman Bancin Kharisma Nugraha Putra Kharisma Nugraha Putra Meylinda Sukmani Nurlia Eka Damayanti Rinto Alexandro Sanjayanto Nugroho Theresia Mentari Theresia Mentari Verra Rizki Amelia