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COMPARISON OF MSME FOOD TRADE SECTOR VIEWED FROM VARIOUS ASPECTS Cintia Arruum; Raisha Jihad Denia Pinasty; Dwiani Nursasi Aprilia; Aisyah Putri Rizkia; Ira Rachmawati
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9032

Abstract

MSMEs are community economic activities that are small but have a big impact on the economy and can reduce unemployment in Indonesia. According to Law no. 20 of 2008 concerning MSMEs. After the Covid-19 pandemic, MSMEs began to rise slowly with the addition of MSMEs, but it is this competition that makes MSME have to adapt market developments with a digital ecosystem which has an impact on MSME income. One of the obstacles faced by SMEs to compete is from the aspect of marketing and preparation of financial reports. This study aims to compare the food trade business sector in terms of various aspects by conducting interviews with MSME actors in Cirebon City, Banyumas Regency, and Tegal Regency. Interviews were conducted offline by visiting MSME production houses. The results of this study are in the form of a comparison of management aspects, financial aspects, accounting aspects and taxation aspects of MSMEs. As much as more than 50% of MSMEs are hampered because their products are unable to compete and lack of capital, and financial reports prepared do not follow Financial Accounting Standards.
Bibliometric Analysis of Msme Digitalization and Financial Literacy for Efforts to Increase Post-Pandemi Income in 2018-2023 Cintia Arruum; Puji Lestari
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2200

Abstract

Knowledge of financial literacy is an important aspect of life. In practice, there are several advantages that are obtained by MSMEs due to increased knowledge and ability to manage a business better. Apart from being able to boost financial benefits through increasing online sales and providing benefits for buyers with the opportunity to save costs, what is equally important is that MSME financial literacy will also open new spaces that can prevent MSME actors from collapsing in the economic crisis. This study aims to analyze scientific articles to map MSME digitization research and financial literacy by theme, location and research subject as well as the research methods used. This type of research is a qualitative approach. The research data collected in this study from the Google Scholar citation web page used the Harzing's Publish or Perish application. The results showed that the years 2018-2023 were indexed on Google Scholar the highest in 2022 which reached 467 publications (47.08%) . The most publications by type of article are as many as 929 (93.65%). The growing public awareness and need for understanding financial literacy is one of the factors in increasing financial literacy research.