Penerapan Sistem Akuntansi Dasar pada Usaha Kecil Menengah di kota Banjarmasin

Abstract

The following research was conducted to gain an overview of the application of accounting systems in small and medium enterprises engaged in trading business built Jakarta Cooperative Micro Small and Medium Enterprises

in Banjarmasin. The research uses descriptive method with a sample of 60 respondents. With the scale of cumulative  or  Guttman  scale  is  known  that  the  application  of  accounting  systems  in  small  and  medium

enterprises engaged in trading business built offices Cooperative Banjarmasin city is on a scale of 0,064 or are on the no association or low association (weak association) which shows that the application of the accounting

system base on small and medium enterprises in the field of trade business Banjarmasin city is still relatively low. Guidance and cooperation of the parties involved, especially the service cooperatives, small and medium micro Banjarmasin city, is expected to continue to provide guidance and more intensive training with regard to the application of the accounting system to a group of small and medium enterprises in general, especially for small and medium enterprises engaged in the trading business in the city of Banjarmasin.