DIGITALISASI PELAPORAN KEUANGAN PERSPEKTIF UMKM DI KOTA MATARAM
Abstract
This study aims to determine the perspective of MSMEs in Mataram City in responding to the digitization of financial reporting. The perception of MSMEs in Mataram City is the object of this research. The method used is descriptive analytical. The results showed that 75.74% of the 136 MSMEs in Mataram City recorded money transactions related to business, but less than 25% compiled their financial statements. The results of this study also show that 9.56% of MSMEs could store and access financial reports compiled online.
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Amoako. 2013. Accounting Practices of SMEs: A Case Study of Kumasi Metropolis in Ghana. International Journal of Business and Management. Vol. 8 No. 24, 2013. (Online). (http://dx.doi.org/10.5539/ijbm.v8n24p73, diakses pada tanggal 30 Oktober 2017).
Emzir. 2012. Metodologi Penelitian Kualitatif Analisis Data. Cetakan ke 3. PT Raja Grafindo Persada. Jakarta.
Ezeagba, Charles. 2017. Financial Reporting in Small and Medium Enterprises (SMEs) in Nigeria. Challenges and Options. Vol. 7 No.1, January 2017. pp.1-10. (Online). (http://dx.doi.org/10.6007/IJARAFMS/v7- i1/2534, diakses pada tanggal 28 Oktober 2017).
Farcane, Nicoleta. 2012. Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement. Theoretical and Applied Economics. Volume XIX (2012), No. 5(570), pp. 77-92.
Hermawan, Sigit dan Amirullah. 2016. Metode Penelitian Bisnis : Pendekatan Kuantitatif dan Kualitatif. Media Nusa Creative. Malang.
Kurniawanysah. 2016. Penerapan Pencatatan Akuntansi Dan Penyusunan Laporan Keuangan Berdasarkan Sak Etap Pada Umkm Desa Gembongsari Kecamatan Kalipuro Kabupaten Banyuwangi.
Kurniawati dan Arifin. 2012. Penerapan Akuntansi Pada Usaha Mikro Kecil Dan Menengah (UMKM). Journal of Informatics and Business Institute Darmajaya. Vol 10 No. 2, 2012.
Linawati dan Restuti. 2015. Pengetahuan Akuntansi Pelaku Usaha Mikro, Kecil Dan Menengah (Umkm) Atas Penggunaan Informasi Akuntansi.
Mansyur. 2012. Persepsi Pelaku Usaha Mikro Kecil Menengah Atas Penggunaan Laporan Keuangan.
McKinley dan Ellis. 2014. Enterpreneurs Need Accounting Too: The Case For Including Financial And Managerial Accounting In An Entrepreneurship Curriculum.
Memarista, Gesti. 2016. Measuring The Entrepreneur’s Financial Knowledge: Evidence From Small Medium Enterprises In Surabaya. Jurnal Manajemen dan Kewirausahaan. Vol.18 No. 2, 2016. pp 132–144. (Online). (https://scholar.google.co.id/scholar, diakses pada tanggal 29 Oktober 2017).
Nwaigburu. 2013. Impact of Accounting Skills on Entrepreneurship Education for Self-Reliance and Sustainable Development: A Study of Selected Small Scale Business in Owerri Municipal Imo State. Mediterranean Journal of Social Sciences. Vol 4 No 16, 2013.
Urgun dan Ozturk. 2013. Perceptions of Small and Medium Enterprises on IFRS Adaptation Process: a Case Study in Federation of Bosnia and Herzegovina. Journal of Business Administration Research. Vol. 2 No. 1, 2013. (Online). (http://dx.doi.org/10.5430/jbar.v2n1p43, diakses pada tanggal 29 Oktober 2017).
Sari dan Setyawan. 2013. Persepsi Pemilik Dan Pengetahuan Akuntansi Pelaku Usaha Kecil Dan Menengah Atas Penggunaan Informasi Akuntansi.
Svetalekth, Thamrongsak. 2016. Perception Of Accountants Towards The Accounting And Tax Profits From Applying Thai Financial
Published
2022-12-26
How to Cite
kartikasari, nungki, Waskito, I., & Indriani, E. (2022). DIGITALISASI PELAPORAN KEUANGAN PERSPEKTIF UMKM DI KOTA MATARAM. Jurnal Riset Akuntansi Aksioma, 21(2), 170-174. https://doi.org/10.29303/aksioma.v21i2.172
Section
Articles
