The Meaning of Accounting in Perspective on UMKM (Study at Sidoarjo Regional Grocery Store)
Makna Akuntansi dalam Perspektif pada UMKM (Studi pada Toko Kelontong Daerah Sidoarjo)
DOI:
https://doi.org/10.21070/ups.977Keywords:
Perspective, Implementation, Accounting Knowledge, Grocery Stores, UMKMAbstract
The purpose of this study is to find out how accounting is applied by UMKM players and to find out their perspectives, especially grocery store owners in the Sidoarjo area, in interpreting the implementation of accounting in their business.In this study using a method that can only be done using a qualitative research approach in order to achieve the aims and objectives of this research. The results of this study found that the five informants in the Buduran area understood and knew the science of accounting even though the financial reports were only done in a simple and manual form. Some don't even make it.And they think that making accounting financial reports takes time so they feel they don't have time to do it, and it is difficult to understand because the awareness of business actors is quite low in improving the presentation of financial reports according to established standards
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