<![CDATA[The role of SMEs in the economy in Indonesia is central, a large number of industries and found
in every economic sector, its potential in employment when compared with large-scale
enterprises as well as its contribution to GDP and foreign exchange through export of value to
make SMEs to form a very calculated effort . The success of SMEs to survive in a crisis does not
necessarily make the SMEs are able to develop well. SMEs still face many problems in running
its business. The problem often faced by SMEs include product marketing, technology, quality
human resources to financial management. Financial management through the application of
accounting rules and good and right sometimes ignored the perpetrators of SMEs. This study
aims to determine the extent to which the perpetrators of SMEs applying financial management
through accounting cycles that can be used as a tool to assess the performance and health of
SMEs, and to know the type of business where the application of accounting rules better. This
study used a survey method that takes a sample of the population using a questionnaire. The
survey was conducted in five districts spread across the territory of Yogyakarta., With
respondents of 100 SMEs by using descriptive and inferential analysis as a tool of analysis. The
research concludes that most SMEs are still far in applying the rules and accounting through the
accounting cycle, and the type of manufacturing business was the application of accounting rules
better than the efforts of goods and services. Therefore, it is hoped relevant parties in this case
the local government in cooperation with other parties to give attention to the perpetrators of
SMEs that face difficulties in applying the accounting rules in accordance with the standards so
that the perpetrators of SMEs to realize the importance of accounting cycle to the successful
implementation of their business and be able to apply them in the business.
Keywords : accounting cycle, small business, medium enterprises]]>
