Analysis of Implementation of Financial Accounting System in Micro Small and Medium Enterprises (MSMEs) in Patrang District, Jember District
DOI:
https://doi.org/10.30741/ijamr.v4i2.1145Keywords:
Accounting Cycle, Accounting Information Systems, Accounting Records, Micro, Small and Medium Enterprises (MSMEs), Understanding of AccountingAbstract
In general, many Micro, Small and Medium Enterprises engaged in trading businesses have not been able to prepare business performance reports and financial reports in accordance with generally accepted accounting standards. Information is a very important component for companies because it is a basic input in every decision making, therefore relevant, timely, accurate, and complete information is needed by every company. Management accounting is a systematic connective tissue in presenting information that is useful and can assist company leaders in their efforts to achieve predetermined organisational goals. Management accounting information has a function as an accounting information processing system and as a type of information. The main challenge faced by MSME entrepreneurs is financial management and management that has not followed good and correct accounting principles. The current research aims to provide an understanding of the application of accounting in MSMEs in Patrang District, Jember Regency, and to find out the obstacles that hinder the application of accounting in MSMEs in Patrang District, Jember Regency and provide solutions for MSME actors in applying accounting with good and correct accounting principles.
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