LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI)


PENGELOLAAN KEUANGAN USAHA MIKRO SEKTOR KULINER DI KECAMATAN MEDAN DENAI

Isna Ardila (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara)
Irma Christiana (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara)



Article Info

Publish Date
17 Dec 2020

Abstract

Micro Enterprises is a business that has developed sufficiently but cannot accept subcontract work and cannot export goods. Financial management is important for micro enterprises in order to provide an overview of performance as a success and sustainability of the business. There are three indicators that can be used in terms of financial management, namely the use of budgets, recording and reporting. The research approach used a qualitative descriptive method. The sample in this study were 30 culinary sector micro-entrepreneurs in Medan Denai District. Data were collected by distributing questionnaires and conducting interviews. The results showed that the financial management of micro-business in the culinary sector in Medan District was still lacking, especially in the indicators of reporting and budget use, while for the recording of some micro-entrepreneurs they had done it but it was still in the form of simple notes.                            Keyword : Micro Enterprises, financial management

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Journal Info

Abbrev

LIAB

Publisher

Subject

Education

Description

Liabilities Jurnal Pendidikan Akuntansi adalah jurnal yang mempublikasikan hasil-hasil penelitian atau kajian teoritis yang memberikan informasi, ide-ide dan pendapat, selain analisis kritis kemajuan dalam penelitian pendidikan akuntansi. jurnal ini bertujuan untuk memperluas dan menciptakan inovasi ...