Abstract
This study aims to determine the accounting practices in the financial statements of Micro, Small and Medium Enterprises in Sukoharjo, as well as to determine the barriers that exist in the application of accounting financial statements in Micro, Small and Medium Enterprises and how to overcome these obstacles. While the method of this study used a qualitative approach with descriptive qualitative oriented. Data and information obtained from the UMKM in Sukoharjo and other secondary data sources.The results showed that the First, the application of existing financial statements in Sukoharjo still not up, a lot of UMKM only use simple remarks did not even make financial records at all, resulting in low utilization of accounting information in the development of UMKM. Second, barriers experienced by UMKM in applying the financial statements are ignorance about the benefits of the financial statements for business development, a lack of knowledge of the perpetrators of Micro, Small and Medium Enterprises in making financial reports, UMKM have not felt directly from the application of accounting financial statements. The fix takes the role of government and relevant parties to help UMKM implement the financial statements to empower their business. Keywords: Accounting, Financial Statements, UMKM
Highlights
Menengah atau sering disingkat (UMKM) di Indonesia cukup besar.Menurut data dari Kementrian Koprasi dan Usaha Mikro Kecil Menengah, hingga tahun 2012, jumlah unit usaha secara keseluruhan sebanyak 56.539.560 unit usaha, dengan jumlah usaha terbanyak adalah usaha mikro sebanyak 55.856.176 unit usaha (98,79%), diikuti oleh usaha kecil sebanyak 629.418 unit usaha (1,10%), usaha menengah sebanyak 48.997 unit usaha (0,09%), dan usaha besar sebanyak 4.968 unit usaha (0,01%)
This study aims to determine the accounting practices in the financial statements of Micro, Small and Medium Enterprises in Sukoharjo, as well as to determine the barriers that exist in the application of accounting financial statements in Micro, Small and Medium Enterprises and how to overcome these obstacles
Data and information obtained from the UMKM in Sukoharjo and other secondary data sources
Summary
Pemakai laporan keuangan meliputi: investor, dilakukan oleh orang perseorangan atau karyawan, pemberian pinjaman, pemasok dan kreditur usaha lain, pelanggan, pemerintah, dan masyarakat. Badan usaha yang bukan merupakan anak perusahaan atau cabang perusahaan yang dimiliki, dikuasai, atau menjadi bagian baik. Kecil dan Menengah.UMKM diatur berdasarkan UU Nomor 20 tahun 2008 tentang Usaha Mikro, Kecil dan langsung maupun tidak langsung dengan Usaha Kecil atau usaha besar dengan jumlah kekayaan bersih atau hasil penjualan tahunan sebagaimana diatur dalam Undang-Undang ini.
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