Perceptions on The Application of Financial Reports are Very Important for MSMEs

Penulis

  • Wahyu Hidayatullah Universitas Islam Sumatera Utara
  • Imam Maulana Iqbal Universitas Islam Sumatera Utara
  • Heny Triastuti Universitas Islam Sumatera Utara

DOI:

https://doi.org/10.58812/jbmws.v2i04.767

Kata Kunci:

Financial Reports, MSME Knowledge of Financial Reports, Financial Reports, Sales Revenue

Abstrak

The aim of this research is to determine the perception that the application of financial reports is very important for micro, small and medium enterprises (MSMEs) because many MSMEs do not apply financial reports to their businesses. This research method is a descriptive approach. The research results show that MSME players have a poor perception of the application of financial reports because preparing financial reports is considered difficult and takes a long time. They also believe that implementing financial reports is not important to them, and that the most important thing for them is increasing sales revenue. Financial reports are only required for borrowing funds for small and medium enterprises (MSMEs).

Referensi

Aprsiansyah, H., Rahayu, S., & Erwati, M. (2020). The Influence of Implementing Government Accounting Standards, Human Resource Competency and Use of Information Technology on the Quality of Regional Government Financial Reports in Bungo Regency. Jambi Accounting Review (JAR), 1(1), 44–62. https://doi.org/10.22437/jar.v1i1.10944

Hani, S., & Fauzi, Z. (2017). Perceptions of SME Actors Regarding the Implementation of Financial Reports. Indonesian Journal of Accounting, Finance and Taxation, 5(2), 1–8.

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Prasetyo, A., Andayani, E., & Sofyan, M. (2020). Financial Report Bookkeeping Training for MSME Taxpayers in Jakarta. Journal of Economics, Management, Business and Social Affairs, 1(1), 34–39.

Rizky, MF, & Permana, E. (2022). Analysis of business strategies using digital marketing in MSMEs after the Covid-19 pandemic. Journal of Research in Economic Education, 7(2), 142–150. https://doi.org/10.21067/jrpe.v7i2.6820

Soejono, F., Sunarni, T., Kusmawati, K., Samuel, S., & Angeliana, W. (2020). Business Assistance: The Importance of Financial Reports and the Use of Cash Book Applications for Business Financial Reports. Community Service Scientific Journal, 04(02), 210–219.

Sulistyowati, Y. (2017). Umkm Financial Reporting Recording (Case Study in Malang City). Reference: Journal of Management Science and Accounting, 5(2), 49. https://doi.org/10.33366/ref.v5i2.831

Unduhan

Diterbitkan

2023-11-30

Cara Mengutip

Hidayatullah, W., Iqbal, I. M., & Triastuti, H. (2023). Perceptions on The Application of Financial Reports are Very Important for MSMEs. Jurnal Bisnis Dan Manajemen West Science, 2(04), 362–366. https://doi.org/10.58812/jbmws.v2i04.767

Terbitan

Vol 2 No 04 (2023): Jurnal Bisnis dan Manajemen West Science

Bagian

Artikel

Lisensi

Hak Cipta (c) 2023 Wahyu Hidayatullah, Imam Maulana Iqbal, Heny Triastuti

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