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Yuniarti, Rita
Universitas Widyatama
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KESALAHAN KLASIFIKASI BIAYA DAN DAMPAKNYA TERHADAP KEANDALAN LAPORAN KEUANGAN DI UMKM Friesta Ayu Sanubari; Rita Yuniarti
Bina Ekonomi Vol. 30 No. 1 (2026): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/xw5ha398

Abstract

This research studies the impact of expense misclassification on the reliability of MSME X's financial statements located in Bandung. A noticeable phenomenon was that increased sales did not always increase net income. It was found later that this was due to the misclassification between expenses and assets. Knowing the importance of implementing proper accounting principles, especially for the recognition of expenses, so that financial statements can present the actual financial condition, becomes the basis for this study. Its novelty lies in the fact that little or no research with an exploratory approach has been done in this respect. The accounting record-keeping practice in MSMEs, despite being lesser-known, plays an important role in local economic matters. In this research, a qualitative approach with a purposive sampling technique was used, where data collection was carried out through in-depth interviews, observations, and analysis of MSME X's financial documents. The results show that wrong recognition of expenses, particularly fixed assets recorded as operating expenses, results in significant distortion in the income statement and lowers the reliability level of financial reports. Therefore, the outcome of this study reveals that improvement in accounting literacy, application of the Matching principle, and appropriate internal control are crucial for enhancing the quality of financial reporting by MSMEs. The findings provide practical suggestions that could be beneficial for practitioners to improve the practice of small businesses by enhancing accounting literacy and theoretical contributions toward strengthening the studies of financial accounting in micro and small entities.
Co-Authors Achmad Fadjar Adhitya Adhitya Ahdiana, Aviv Nur Ahmad Fadjar Ait Novatiani Andry Arifian Rachman Anggraeni, Wilis Anggrayni, Vita Annisha Annisha Annisha, Zakiah Aziz, Taufiqul Bachtiar Asikin Baharuddin, Aswina Bahiyyah, Khariidatul Barkah, Taufik Dania Kemala Sari Diana Sari Dini Rahayu Fadjar, Achmad Fadjar, Ahmad Fillah, Gedizza Friesta Ayu Sanubari Gedizza Fillah Herlina, Risye Ayuliawati Herry Achmad Buchory Irma Suryani Iza Afidati, Novi Khariidatul Bahiyyah Kurniatin, Esti Letty Risanli, Vio Luqman, Silviana Mirna Triana Muhammad Anwar Shubhan Muhammad Syahrudin Muziardy, Edy Nuryaman Nuryaman Nuryaman Onyskow, Geraldina Antonia Rahmanda, Fatma Rahmi, Supia Ramadhan, Eka Falah Rima Rachmawati Robertus Ary Novianto Rusmawan, Wedi Safitri, Julia Sahrul Sahrul Sari, Oktora Yogi Silviana silviana . Silviana Silviana Sopandi Sopandi Tarimushela, Gusti Bara Tri Tani, Emilia Trisna, Harry Tubagus Ismail Wahyu Panji Nugrahani Wedi Rusmawan Yogi Sari, Oktora Zakiah Annisha