Makna Akuntansi Bagi Pelaku Usaha Mikro Kecil Menengah (Umkm) (original) (raw)
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Makna Laba Dalam Sudut Pandang Pelaku Usaha Mikro Kecil Dan Menengah (Umkm)
Solusi (Semarang), 2022
Laba dapat diasumsikan sebagai sebuah komponen penting dalam mengambarkan kondisi keuangan dalam sebuah bisnis dan usaha. Atas dasar tersebut, capaian terhadap posisi laba merupakan hal yang sering dikejar oleh para pelaku bisnis maupun usaha. Bahkan untuk mengejar kondisi yang dinamakan laba manajemen sebuah organisasi kerap melakukan berbagai macam cara untuk mengejar posisi laba tersebut. Laba dapat diasumsikan sebagai sebuah kelenihan dari selisih antara penerimaan dengan pengeluaran. Namun, laba kian hari turut mengalami pergeseran makna seiring dengan persepsi yang dibawa oleh pelaku Usaha Mikro Kecil dan Menengah (UMKM). Berdasarkan indikator kemampuan yang diperoleh pelaku UMKM tersebut. Tujuan dari penelitian ini yaitu mengeksplorasi makna laba berdasarkan sudut pandang UMKM. Metode penelitian menggunakan pendekatan fenomenologi. Kemudian hasil analisis diperoleh dengan cara menggali informasi di tempat penelitian malalui metode wawancara kepada pelaku UMKM sejumlah tiga orang. Penelitian menunjukan hasil yakni pelaku UMKM mendeskripsikan laba berdasarkan berbagai macam sudut pandang seperti kemampuan pemilik UMKM dalam menyelesaikan kewajiban terkait biaya gaji karyawan, biaya listrik, dan dapat menjalankan operasional meskipun kondisi ekonomi sedang tidak stabil.
Mengungkap Makna Akuntansi Pada UMKM di Kota Palangka Raya
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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 ...
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Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage.
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2021
The purpose of this study to analyze and discuss of optimism, innovativeness, and discomfort on the readiness of MSMEs to implement SAK EMKM. The sampling technique uses convenience sampling. Data is collected by using a questionnaire. This study used 74 MSME samples in Jember Regency. Data analysis methods in this study used descriptive statistics, data quality tests, classic assumption tests, and hypothesis testing consisting of multiple linear regression analysis methods, F test, t-test, and the coefficient of determination test. The results showed that optimism had a significant influence on the readiness of MSMEs to implement SAK EMKM. Innovativenes and discomfort do not have a significant effect on the readiness of MSMEs to implement SAK EMKM.Keywords: optimism, innovativeness, discomfort, SAK EMKM, readiness of MSMEs.
Kualitas Manajemen Keuangan Usaha Mikro Kecil Menengah (Umkm)
PARAMETER, 2017
Penelitian ini bertujuan untuk menggambarkan keadaan manajemen keuangan Usaha Mikro Kecil Menengah (UMKM) pada butik pakaian berdasarkan teori manajemen keuangan khususnya dalam hal pengaturan keuangan dan fungsi manajemen keuangan. Sumber data dalam penelitian ini adalah data primer yang diperoleh dari kuisioner terstruktur dan kuisioner terbuka yang dibagikan kepada pelaku usaha butik. Pada kuisioner terstruktur jumlah responden adalah 55 butik dan pada kuisioner terbuka jumlah responden sebanyak 25 butik. Metode yang digunakan dalam pengolahan data adalah metode statistik deskriptif untuk menjelaskan mean, range, minimum, maximum dan sebagainya. Dari hasil statistik diperoleh sebesar 52% butik memiliki pemasukan lain selain usaha butik. Kemudian 51% pengusaha butik telah memaksimalkan menggunakan dana untuk keperluan perusahaan. Dari segi pembiayaan, sebesar 64% distro menggunakan hutang. Dari segi tabungan, sebesar 78% distro memiliki tabungan di bank. Akan tetapi, sebesar 55% b...
Peran Umkm (Usaha Mikro, Kecil, Dan Menengah) Dalam Perekonomian Indonesia
2017
UMKM is a mandate of UUD 1945 which must be realized throughnational development based on economic democracy. UMKM have animportant role in addressing various issues and economic problems ofthe country, including the fulfillment of community needs forgoods/services, unemployment, and employment. In carrying out itsrole, UMKM still have many difficulties and limitations and have notbeen able to realize its ability and role maximally in social andeconomic function. The solution is the full involvement of thegovernment as policy makers, the banking industry as credit providersand the public. All three parties must synergize and play an active rolein realizing independent UMKM.
Jurnal Riset Mahasiswa Akuntansi
Akuntansi merupakan sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Penelitian ini dimaksudkan untuk mengetahui bagaimana penerapan pencatatan akuntansi dan penyusunan laporan keuangan berdasarkan SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah) pada Usaha Mikro Kecil Menengah yang terdapat di Kota Mataram. Penelitian ini merupakan penelitian kualitatif dengan tipe deskriptif. Peneliti menggunakan purposive sampling untuk mendapatkan sampel penelitian. Dimana informan yang terlibat yaitu pemilik/pengelola Usaha Mikro Kecil Menengah yang terdiri dari delapan informan. Pengumpulan data dilakukan dengan tehnik wawancara, dan dokumentasi. Simpulan dari penelitian ini terkait penerapan pencatatan akuntansi berbasis SAK EMKM pada Usaha Mikro Kecil Menengah tersebut belum memenuhi standar SAK EMKM, mereka hanya mencatat pemasukan dan pengeluaran yang terjadi atau bisa dikatakan hanya mem...
Penerapan Akuntansi Pada Usaha Mikro Kecil Dan Menengah (Umkm) DI Kecamatan Lowokwaru Kota Malang
2019
This aim of this research is to provide an overview about the implementation of accounting in Micro, Small, and Medium Enterprises (MSMEs) and to explain the difficulties encountered in its practice as well as knowledge of owners about financial accounting standards (SAK EMKM). This research is a qualitative descriptive research and the data were collected through questionnaires and interviews. The object of the research is owner of Micro, Small, and Medium Enterprises (MSMEs) located in the Lowokwaru sub-district of thee City of Malang. Using the purposive sampling method, 41 respondents in total were collected. The results of the research indicated that most of Micro, Small, and Medium Enterprise (MSME) owners have understood about SAK EMKM. The nformation in the financial statements is still presented very simply and manually. The difficulties encountered by owners are the lack of training courses on financial statements and SAK EMKM by practitioners, lack of time, their prejudic...