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All Journal Saintika Medika: Jurnal Ilmu Kesehatan dan Kedokteran Keluarga. Farmasains : Jurnal Farmasi dan Ilmu Kesehatan Jurnal Sistem dan Informatika Jurnal Berita Sosial Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Kesehatan Islam : Islamic Health Journal Jurnal Ilmiah Fillia Cendekia CCIT (Creative Communication and Innovative Technology) Journal Industri Inovatif : Jurnal Teknik Industri Technologia: Jurnal Ilmiah Jurnal Sistem Teknik Industri Journal of Research in Business, Economics, and Education Journal of Industrial Engineering & Management Research (JIEMAR) JENIUS: Jurnal Terapan Teknik Industri International Journal of Social Science Jurnal Ekonomi Al Basirah JAKBS TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Journal of Islamic Digital Economics and Management INDOPEDIA (Inovasi Pembelajaran dan Pendidikan) SAINTEK Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Ophthalmologica Indonesiana Jurnal Studi Islam dan Sosial The Journal of Financial, Accounting and Economics
Indra Setiawan
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Journal : Journal of Islamic Digital Economics and Management

 1 
ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING AND THE USE OF ACCOUNTING INFORMATION IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) Arani Tri Kinasih; Maulida Karimah; Nur Hikmah; Dessy Ferditha; Zara Tania Rahmadi; Indra Setiawan
Bridging Journal of Islamic Digital Economics and Management Vol. 1 No. 3 (2024): April-Juli
Publisher : Al-Shobar Publisher, Yayasan Islam Al-Shobar Rawaurip

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Abstract

This research aims to analyze how accounting is implemented and the use of accounting information in MSMEs that take part in the APINDO DKI Jakarta program. This research method uses a descriptive qualitative method with a case study approach. The objects of this research were collected from 11 MSMEs from various types of businesses that participated in the APINDO DKI Jakarta program. Questionnaires were used to collect data used in this research. The results of this research reveal that although accounting is an important decision-making tool in companies, many MSMEs do not utilize the full potential of accounting practices. APINDO DKI Jakarta MSME accounting records have been implemented, although they are still simple. This is caused by several factors, including limited knowledge, resources and access to accounting technology. The financial reports prepared are in the form of profit/loss reports, balance sheets and cash flow reports. MSMEs in the APINDO DKI Jakarta program already use accounting information in the form of operations information, management information and financial information which play an important role in supporting the success and growth of MSMEs.
Co-Authors Abdi Malik Rahardjo Abi Noerwahjono Achmad Roziqin Agung Wijoyo Agus Hidayahtulloh Agustina Siagan Ahmad All Yusup Ahmad Rizqullah Ainun Nisa Nurhidayat Hakim Amir Mukminin Ananda Marpaung Angel Agustin Saragih Arani Tri Kinasih Aslam Atikno, Welly Bambang Setiawan Dandi Mardiansyah Dani Firmansyah Dariyah Dariyah, Dariyah Dessy Ferditha Dian Artanti Arubusman Dian Yuliartha Lestari Diana Nabila Agustin Dimas Risqi Pratama Dinda Faullya Zein Elfrida Ratnawati Erwan Sastrawan Giandari Maulani Givan Asselt Hatagalung Handirosiyanto, Ikhwan Humiras Hardi Purba Indriyani Irma Suswati Iwan Sis Indrawanto Johan Sriada Damanik Karmi Itasni Lisnanti, Ertika Fitri Maskuri Sutomo Maulida Karimah Miftha Churochman Mila Tryutami Karina Moch. Bahrudin Mochamad Bahrudin Moh Haris Balady Muhammad Firhan Ariz Muhammad Yasin Muhammad Yusuf Meidy Weldenny Putra Nadiya Hijriana Nisa, Seftiana Khaerun Noor Alvira Jihad Nopa Lia Tiara Nugroho, Bayu Hari Nur Hikmah Nurhidayat Muh. Said Pajar Apriliana Raniasari Bimanti Esthi Rianti Pratiwi Ririn Kabes Rizki Choiri Fitrianto Rohmat Setiawan Senja Ristya Hertanti Setiawan Shintike Debora Br Bangun Siti Ghumaisa Effendie Sonia Wulandari St. Aisyah BM Suharto Abdul Majid Syamsul Bahri Dg. Parani Tri Mulyani Kartini Tri Ngudi Wiyatno Tria Okta Nur Selfiana Tumanggor, Ojakma Sihar Panaili Wafi Tri Maharani Wahid, Muhammad Wirna Wirna Yana Tatiana Yuni Ertinawati Zaky Prasetyo Zara Tania Rahmadi Zufaiz Ikmal Marhan