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The Role Of Recording And Reporting Process Of Basic Accounting In Small Medium Enterprises Of Omah Duren Surabaya

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

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Title The Role Of Recording And Reporting Process Of Basic Accounting In Small Medium Enterprises Of Omah Duren Surabaya
 
Creator Sonia, Lucya Erlinda
Gianto, Stefanie
 
Subject SME, Accounting, Financial Statement
 
Description Financial management is a problem that is quite difficult for Small and Medium Enterprises (SMEs) in Indonesia. The lack of awareness and knowledge of SMEs owner regarding the accounting process considered as the root causes of their financial management difficulties. Based on that, researcher aims to help one of SMEs in Surabaya which is Omah Duren Surabaya, in order to know about the process of recording and reporting a SME, then find a way to improve it in a diligent way. Researcher uses interviews, observations and documents sheets to analyze and know-how Omah Duren business process. The information that gained from Omah Duren owner and transaction data, as well as direct observation in recording and reporting activities is one of researcher data sources. Researcher concluded that Omah Duren SME’s still not performing the simple accounting process in accordance with generally accepted. Therefore, researcher provide a recommendations in helping them in recording and reporting their financial effectively and efficiently. This research will also discuss the role of recording and reporting that is generally accepted for SMEs.
 
Publisher University of Islam Malang
 
Contributor —
 
Date 2018-01-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jema/article/view/780
10.31106/jema.v15i01.780
 
Source JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; Vol 15, No 1 (2018): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; 35-53
2597-4017
1693-7864
10.31106/jema.v15i01
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jema/article/view/780/pdf
 
Rights Copyright (c) 2018 JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
http://creativecommons.org/licenses/by/4.0/