Penerapan Pencatatan Dan Pelaporan Akuntansi Pada Usaha Mikro Kecil Dan Menengah (Umkm) Kecamatan Sidorejo Kota Salatiga

Abstract

Accounting is a service activity (identify, measure, classify and summarize the) economic events or transactions that generate quantitative information, especially of a financial nature that is used in decision making. Micro, Small and Medium Enterprises (MSMEs) as the support of the nation's economy is still many who have not applied the accounting in business. This research aims to determine how the application of accounting conducted MSMEs actors and what are the obstacles for MSMEs in applying accounting. This research took 31 MSMEs in the District Sidorejo Salatiga with convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Mechanical analysis of this research is qualitative descriptive analysis technique. The results showed that the majority of MSMEs are already doing financial records on sales, purchases, cash in and cash out. While reporting statements made include sales and purchase reports. MSMEs also have done journaling for each transaction, but has not been conducting the posting to the general ledger. Currently perpetrators of MSMEs not having problems in applying accounting because most have a background in education S1 thus understand how the application of the recording and reporting of accounting though simple.