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All Journal Indonesian Journal of Law and Economics Review
Mochammad Fani Rafael
Program studi Akuntansi, universitas muhammadiyah sidoarjo, Indonesia
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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MSME Accounting Revolution from Perceptions, Challenges, Solutions Mochammad Fani Rafael; Sarwendah Biduri
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1065

Abstract

This study investigates the perceptions of Micro, Small, and Medium Enterprises (MSMEs) regarding accounting practices, focusing on Citra Pertiwi Farm and SUGOfreshmilk. Using a qualitative approach with interviews, observations, and documentation, the research identifies positive perceptions of accounting's benefits while noting shortcomings in inventory recording and accounts payable management. The study concludes that the current accounting practices in these MSMEs do not fully align with accounting standards for MSMEs. The findings suggest a need for improved accounting systems in MSMEs to enhance financial management and sustainability. Highlight: MSMEs' perceptions of accounting practices. Benefits and shortcomings in MSMEs' accounting. Emphasizes need for improved accounting systems. Keyword: MSMEs, Perception, Accounting, Improvement, Financial Management
Co-Authors Sarwenda Biduri