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Management and Economics Journal (MEC-J)
Published by Universitas Islam Negeri Maulana Malik Ibrahim Malang
ISSN : 25993402     EISSN : 25989537     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Management and Economics Journal (MEC-J) is a peer-reviewed and open access journal that focuses on management and economics fields. This journal publishes original articles, reviews, and also interesting case reports. Letters and commentaries of our published articles are welcome. Subjects suitable for publication include but are not limited to the fields of Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Economics, Business Economics, Business Ethics and Sustainable, and Entrepreneurship, etc. The papers received by this journal will be reviewed by some experts from several universities in different countries. MEC-J is published three times a year in April, August, and December by Faculty of Economics, Universitas Islam Negeri Maulana Malik Ibrahim Malang, Indonesia. One volume of MEC-J is published in the one-year calendar.
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Articles 1 Documents
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Search results for , issue " Vol 2, No 2 (2018)" : 1 Documents clear
Improving transparency and accountability of MSME financial statements by using accrual method Risnaningsih, Risnaningsih; Tanuwijaya, Sjheny; Iriani, Nur Ida
MEC-J (Management and Economics Journal) Vol 2, No 2 (2018)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.074 KB) | DOI: 10.18860/mec-j.v0i1.5394

Abstract

Many Micro, Small, and Medium Enterprises (MSMEs) are still carrying out a simple accounting record and have not implemented accrual basis method. It is expected that in the future all MSMEs can make more transparency and accountability report by using accrual method so it can assist MSMEs in applying credit to banks or other investors to increase the business capital. This study was conducted in Malang Regency, Batu City, and Malang City. This study used descriptive qualitative method. The data collection techniques were done by interview and documentation with sampling technique using purposive sampling and snowball sampling. The collected data will be analyzed by interactive analysis method including data reduction, data presentation, and data verification or interpretation. The results showed that the owners of SMEs in managing their finances use simple accounting by using accrual method so that the financial statements produced more accurate than if the owners of MSMEs use cash method. The owners of SMEs do not need to make complete financial statements, they may use three types of financial statements, namely: income statement, balance sheet, and cash flow statement. The income statement is used to find out how much the profit or loss of the MSMEs, the balance sheet is used to find out the assets, liabilities, equity, and cash flow statement is used to find out the changes occurring during the period of operating, investing, and financing activities. These three types of financial statements have already been used by MSME owners as one of the requirements to obtain credit from banks or other investors.

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