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Path: Top Jurnal Ekonomi 2015 Vol 4 Edisi 7, Oktober 2015

Persepsi Pelaku UKM Terhadap Penerapan Akuntansi

Vol 4 Edisi 7, Oktober 2015; ISSN : 2088-6969
Journal from JBPTUMMIPP / 2017-03-13 07:51:41
Oleh : Dede Maulana Arifin, Elan Eriswanto , Perpustakaan Pusat UMMI
Dibuat : 2017-03-13, dengan 3 file

Keyword : UKM, Akuntansi, Persepsi

Abstrak

The purpose of this study was to describe whether SMEs in Sub Lengkong applying accounting or not in managing its SMEs business, the accounting model used, and how the perception of the accounting application. The variables used in this study is Perception and Application of Accounting Actors SMEs. This study used a qualitative approach to the study of
descriptive analysis. The instrument of this study is the researcher's own, assisted recording device to document the data, and use the card data analysis to analyze the data. Data was collected by observation and interviews with SMEs in the district of Sukabumi Lengkong 2014
with the selection of the sample using nonprobability sampling technique. ata analysis techniques for qualitative research is that prior to the field, while in the field, and after of the field, with data analysis techniques Miles and Huberman. Of the 70% of SMEs in Sub Lengkong not applying accounting in managing the business, 20% does apply, and 10% of them sometimes implementing accounting sometimes not. 20% apply to the accounting cash flow model, 20% of cash flow models and applying income, and 30% did not apply accounting models, simply apply
a cash receipt records only. The results of this research, there are some suggestions, for expert accountant, to be more socialize theory and practice of accounting; t o the campus in order to give more flexibility
to students to conduct qualitative research; the cooperation between the campus with the community; for researchers, so do not hesitate in determining the method of study; for society to be more open; and for students to better understand more about the theory and practice of
accounting.

Deskripsi Alternatif :

Abstrak

The purpose of this study was to describe whether SMEs in Sub Lengkong applying accounting or not in managing its SMEs business, the accounting model used, and how the perception of the accounting application. The variables used in this study is Perception and Application of Accounting Actors SMEs. This study used a qualitative approach to the study of
descriptive analysis. The instrument of this study is the researcher's own, assisted recording device to document the data, and use the card data analysis to analyze the data. Data was collected by observation and interviews with SMEs in the district of Sukabumi Lengkong 2014
with the selection of the sample using nonprobability sampling technique. ata analysis techniques for qualitative research is that prior to the field, while in the field, and after of the field, with data analysis techniques Miles and Huberman. Of the 70% of SMEs in Sub Lengkong not applying accounting in managing the business, 20% does apply, and 10% of them sometimes implementing accounting sometimes not. 20% apply to the accounting cash flow model, 20% of cash flow models and applying income, and 30% did not apply accounting models, simply apply
a cash receipt records only. The results of this research, there are some suggestions, for expert accountant, to be more socialize theory and practice of accounting; t o the campus in order to give more flexibility
to students to conduct qualitative research; the cooperation between the campus with the community; for researchers, so do not hesitate in determining the method of study; for society to be more open; and for students to better understand more about the theory and practice of
accounting.

Copyrights : Copyright � 2001 by Perpustakaan Pusat UMMI. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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