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Yustina Alfira Nay
Fakultas Ekonomika & Bisnis, Universitas Katolik Widya Mandira, Kupang, Indonesia
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Journal : Journal on Education

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Penyebab Tidak Terlaksananya Prosedur Akuntansi Sistematis Pada Usaha Mikro Kecil dan Menengah Yustina Alfira Nay; Maria Goreti Malut; Rere Paulina Bibiana
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1217

Abstract

This study aims to analyze the description of financial records that have been used by MSMEs, the causes of not implementing systematic accounting procedures and strategies related to solving financial recording problems. Primary data were obtained from interviews, observations, and documentation of 12 informants. Secondary data were obtained from documentation studies provided by third parties, such as BPS, related agencies, and previous research. Furthermore, researchers performed qualitative data analysis techniques. The results of the study found that SMEs have so far implemented simple financial records. Some of the reasons for not implementing systematic accounting procedures are perception, motivation, financial literacy, and the role of institutions such as universities, public accounting firms, non-governmental organizations, and the government. The theoretical contribution of this research is to add to previous literature regarding the causes of not implementing systematic accounting procedures and appropriate strategies that can be used by MSME actors. The practical contribution is that MSME actors are able to compile systematic financial reports.
Co-Authors Agnes Susanti Indrawati Anggraeny Paridy Apryanus Fallo Apryanus Fallo Balla, Maria Nomensia Lipat Baso, Purnamasari Baso, Susana Purnamasari Bau Mau, Ignatia Thomasita Beatrix Yunarti Manehat Bribin Burin, Stefanie Noviega Brito, Manuel Dawu , Leopold M.T. Fernandez, Dolce Maria Pancrasia Firmansyah, Mariano Irayanti Seran, Adiutrix Maria Jesus, Monica Pareira De Kewuan, Bibiana Barek Kornelius Kelemur Kroon Kristina Wada Betu Leopold Melkiano Triangga Dawu Lian, Yohanes Pemandi Magdalena, Christiana Malut, Maria Goreti Maria Goreti Malut Maria Odriana Veronica Moi Miranda, Florensia Maria Ngadha, Fransiska Devaliana Pah, Vianny Cecilia Panie, Alexsandro Arsol Rere Paulina Bibiana Saru, Joaquina Felicia Selfiana Goetha Simon Sia Niha Suninono, Alfonsus Rodrigues Suninono, Alfonsus Rodriques Timuneno, Antonius Y.W. Wuwur, Robiyson Wilhelmus Yolinda Yanti Sonbay