Perspektif Pelaku UMKM terhadap Pentingnya Pelaporan Keuangan Untuk Mendorong UMKM Naik Kelas

Ruswan Nurmadi (Fakultas Ekonomi Bisnis, Program Studi Akuntansi, Universitas Harapan Medan, Medan, Indonesia)
Liza Novietta (Fakultas Ekonomi Bisnis, Program Studi Akuntansi, Universitas Harapan Medan, Medan, Indonesia)

Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED)
Vol 3, No 3 (2023): JAMED - Agustus 2023

Having financial reports prepared in accordance with applicable standards should become the awareness of business actors, including MSME actors. However, sometimes the perspective of MSME actors influences the decision whether MSMEs need to have financial reporting according to standards or feel they do not need to have it yet. This study uses relevant literature from previous research to see what the perspectives of MSME actors are on the importance of financial reporting in order to encourage MSMEs to upgrade to MSMEs level up. It is concluded that from the comparison of the literature used, the perspective of MSME actors on the importance of financial reports depends on many things, such as the length of time the business has been running, the type of business being run, the capabilities of the human resources possessed, the level of education possessed, the experience possessed, regional conditions where MSMEs are located, financial literacy skills, ability to use information technology and the need for additional capital.Keywords: Perspectives of MSME Actors, Financial Report, MSMEs Level Up