Jurnal Penelitian Progresif (JPP)
Vol 5 No 2 (2026): MARCH 2026 - AUGUST 2026

PROMOTING ACCOUNTING-BASED FINANCIAL MANAGEMENT AMONG SMALL AND MEDIUM-SIZED ENTERPRISES IN SOUTHEAST ACEH

Indra Utama (Universitas Gunung Leuser Aceh)



Article Info

Publish Date
16 Aug 2026

Abstract

One of the common problems faced by small and medium-sized enterprise (SME) owners in Southeast Aceh is a lack of financial management skills. SME owners often feel constrained in their ability to apply accounting principles because they are not accustomed to using accounting practices in managing the finances of their small and medium-sized enterprises in Southeast Aceh. To address this issue, SME operators need to receive ongoing training and guidance on accounting-based financial management in Southeast Aceh, enabling them to manage their business finances effectively. The objective of this study is to examine the adoption of accounting-based financial management practices among SME operators in the carp and mujahir fish sectors in Southeast Aceh. The analysis was conducted using a qualitative descriptive method, based on observations and interviews. The results of the analysis concluded that accounting-based financial management can benefit SME operators in Southeast Aceh by providing them with an accurate understanding of their business’s financial condition and enabling them to organize and control all financial transactions that occur throughout the course of their business operations. Therefore, SME operators in Southeast Aceh.

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Journal Info

Abbrev

jpp

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Description

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