Putri, Rachmah Atika (2025) Penerapan Sistem Akuntandi pada Usaha Mikro Kecil dan Menengah (UMKM) di Kelurahan Kota Bontang. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to analyze the implementation of accounting systems in Micro, Small, and Medium Enterprises (MSMEs) in Kelurahan Kota Bontang. The study was conducted on five different MSMEs using a qualitative descriptive method. Data were collected through interviews and direct observations of MSME operators. The results indicate that most MSMEs have not fully implemented accounting systems in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main factors hindering the adoption of accounting practices include the lack of knowledge and understanding among business owners regarding SAK EMKM, as well as insufficient support from the local government in providing adequate socialization and training. Therefore, further efforts are needed to raise awareness among MSME operators about the importance of applying proper accounting systems to support the growth and sustainability of their businesses.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Miss Rachmah Atika Putri | ||||||||
| Date Deposited: | 17 Feb 2025 06:54 | ||||||||
| Last Modified: | 17 Feb 2025 06:54 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/34675 |
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