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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

Analisis Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Usaha, Kecil, Mikro dan Menengah (UMKM) di Pasar Beringharjo Anggriyani, Tassya; Nugraeni, Nugraeni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2830

Abstract

MSMEs after the economic crisis continued to increase from year to year, this proves that MSMEs are able to survive in the midst of the economic crisis. MSMEs have been proven to absorb a larger workforce in the national economy. The impact that causes the decline in the quality of financial reports is due to the lack of understanding of accounting in the preparation of financial reports, This research approach uses qualitative research which aims to provide an understanding of recording financial reports and analyzing existing problems. With an accounting background, it will be easier to understand accounting because they already have an understanding of accounting. From the results of the interviews above, according to the researcher MSMEs are not interested in participating in the socialization of financial report recording. This is one of the lack of awareness for recording training because they have different levels of understanding of accounting, so that financial recording has variations in recording. In order to increase awareness and understanding of accounting, it is necessary to conduct active socialization and training for MSMEs according to what is needed. Recording can be done in a simple but effective way for MSMEs which can help actors.
Analisis Faktor-faktor Yang Mempengaruhi Kualitas Laporan Keuangan Usaha, Kecil, Mikro dan Menengah (UMKM) di Pasar Beringharjo Anggriyani, Tassya; Nugraeni, Nugraeni
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2830

Abstract

MSMEs after the economic crisis continued to increase from year to year, this proves that MSMEs are able to survive in the midst of the economic crisis. MSMEs have been proven to absorb a larger workforce in the national economy. The impact that causes the decline in the quality of financial reports is due to the lack of understanding of accounting in the preparation of financial reports, This research approach uses qualitative research which aims to provide an understanding of recording financial reports and analyzing existing problems. With an accounting background, it will be easier to understand accounting because they already have an understanding of accounting. From the results of the interviews above, according to the researcher MSMEs are not interested in participating in the socialization of financial report recording. This is one of the lack of awareness for recording training because they have different levels of understanding of accounting, so that financial recording has variations in recording. In order to increase awareness and understanding of accounting, it is necessary to conduct active socialization and training for MSMEs according to what is needed. Recording can be done in a simple but effective way for MSMEs which can help actors.
Co-Authors Abdul Malik, Hanif Afifah Hayati Agustinus Hary Setyawan, Agustinus Hary Anggia Septie Ayu Lestari Anggriyani, Tassya Anjar Lestari, Miftah Yusti Asmara, Malika Yaffa Cakra Bamulki, Monika Basompe, Irene Margareta Binawan, Heribertus Christin Natalia Mani Diana Indah Sari Dwi Islamiyati Dwi Kurniani Eria Listia Putri Fabby, Zidan Muhammad Fabhi Nur Laksana Falensia Ontolay, Chelsea Farrand, Muhammad Teguh Fiorentina Br Sebayang Gajali, Ahmad Hanna Renita Putri Ika Wulandari Indah Susilawati Indah Susilawati Irene Margareta Basompe Isnaeni, Devi Shinta Nur Karista, Dina Kiki Saputri Kiki Saputri Kristin*, Maria Alicia Kristina Deventy Eduk Lado, Vinsensius Engelbertus Laiven Harnesto Sagala Lestari, Anggia Septie Ayu Lestari, Miftah Yusti Anjar Liandan Setyadi, Dayu M. Budiantara, M. Malika Yaffa Cakra Asmara Maria Alicia Kristin Martinus Budiantara Maru, Maria Rineldis Mifah Khaerunnisyah Miftah Yusti Anjar Lestari Monika Weni Cahyasari Muhammad Budiantara Muhammad Ramadhan Mokodompit Nabila Aulia Astari Nabilah Hasyyati Winda Pratiwi NENTA, YOSEP ARMANDO Nindya Pranandisya Nor Laili Fitri Ameliah Noviani Saputri Nugrahaeni, Ronalisti Adeva Paramitalaksmi, Ratri Poodo, Fadhilah Ratri Paramitalaksmi Ratri Paramitalaksmi Rio Susanto Sari, Enita Melisa Sari, Maria De Rosari Manek Sepiana, Anisyah Setiyoko, Agus Seto Budi Pamungkas Sevina, Fanreza Budi Silvi Salsabila Cahyani Sitinjak, Rico Dafin Sri Hartutik Sulaymah, Vivin Sundari, Kurniati Susana Peni Teluma Tri Oktiyanti Trirahmadi Minsyahnaz Tukan, Lukas Kopong Ulfiyatus Sayiah Ulfiyatus Sayiah Ummu Zahrotun Veronika, Pingki Wahyudi, Addina Wenseslaus Lakonawa Willinjilani Sepdika Windyaningsih Dwi Astuti Wulan Intan Ihatal Janah Zaenal Wafa Zaenal Wafa Zaenal Wafa Zaenal Wafa Zubaidah, Azza Nur