THE IMPORTANCE OF FINANCIAL REPORTS FOR UMKM ACTORS IN JEPARA REGENCY
Abstrak
This study aims to see how micro, small and medium-sized enterprises (MSMEs) in Jepara Regency understand the importance of financial statements. Access to financing, strategic decision-making, and business management all rely on financial statements. The research method used was qualitative and descriptive, and in-depth interviews were conducted with five business owners. The results showed that although many MSMEs realized the importance of financial statements, they had not formally recorded them. Factors such as lack of knowledge, lack of time, and the belief that financial statements are only required by large companies still exist. It is hoped that the support of the government and relevant agencies through training will improve the understanding and use of financial reporting among small and medium enterprises (MSMEs).Referensi
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Central Statistics Agency of Jepara Regency. (2024). Economic Growth of Jepara Regency in 2022 .
Financial Accounting Standards Board. (2015). Presentation of Financial Statements Disclosure Initiative .
Jepara Regency Industry and Trade Service. (2023, September). Small and Medium Industry Data Based on OSS in Jepara Regency .
Fatmah, F., Supriyanto, E., Budiman, D., Maichal, M., Ghozali, Z., Ismail, H., Sutresna, A., Widyastuti, TAR, Pebrianti, T., & Isnaini, S. (2024). UMKM & ENTREPRENEURSHIP: A Practical Guide . PT. Sonpedia Publishing Indonesia. https://books.google.co.id/books?id=1VP_EAAAQBAJ
Gunanto, DS (2020). The Role of Financial Reports in Empowering and Developing Micro, Small and Medium Enterprises. Journal of Accounting and Taxation , 16 (1), 103–112.
Hamzah, M. Haerul. (2019). Understanding of Financial Reports Based on Sak Emkm for MSME Actors in the Pasar Segar Area of Makassar City .
Hery, SEMSCRPRSA (2023). Financial Statement Analysis: Integrated and comprehensive edition . Gramedia Widiasarana Indonesia. https://books.google.co.id/books?id=cFkjEAAAQBAJ
Hidayat, M. (2008). Meaning and Interpretation of Applications in Research .
Kamayanti, A., & Mulawarman, AD (2020). Qualitative Accounting Research Methodology: An Introduction to Scientific Religiosity (Revised Edition) . Peneleh Publisher. https://books.google.co.id/books?id=Cq_mDwAAQBAJ
KBBI . (nd). Https://Kbbi.Web.Id/. Retrieved November 20, 2024, from https://kbbi.web.id/
KBBI. (2024). 5 Meanings of the Word Meaning in the Big Indonesian Dictionary (KBBI) . Https://Kbbi.Lektur.Id/Pemaknaan#google_vignette.
Presidential Decree of the Republic of Indonesia Number 99 of 1998. (1998). Presidential Decree of the Republic of Indonesia Number 99 of 1998 Concerning Business Fields/Types Reserved for Small Businesses and Business Fields/Types Open to Medium or Large Businesses with Partnership Requirements .
Limanseto, H. (2022, October). The Development of MSMEs as a Critical Engine of the National Economy Continues to Receive Government Support .
Nurhaliza, S. (2022, February). This is the Important Role of MSMEs in the Indonesian Economy!
Financial Services Authority. (2022). Annual Report 2022 .
Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 1 of 2021. (2021). Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 1 of 2021 concerning the Organization and Work Procedures of the Ministry of Cooperatives and Small and Medium Enterprises . www.peraturan.go.id
Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 3 of 2020 concerning Amendments to the Regulation of the Minister of Cooperatives and Small and Medium Enterprises Number 1 of 2020 concerning Technical Instructions for the Use of Non-Physical Special Allocation Funds to Increase the Capacity of Cooperatives, Small and Medium Enterprises (2020).
Regulation of the Minister of Cooperatives, Small and Medium Enterprises of the Republic of Indonesia Number 6 of 2020 concerning General Guidelines for the Distribution of Government Assistance for Micro Business Actors to Support National Economic Recovery, Pub. L. No. 6 (2020).
Purwanti, E. (2017). Analysis of Financial Report Knowledge in the UMKM Garment Industry in Salatiga. Among Makarti , 10 (20).
Putra, KN, Rizki Amelia, V., Widyaningsih, DS, Mentari, T., & Alexandro, R. (2023). Revealing the Meaning of Accounting in MSMEs in Palangka Raya City. Edunomics Journal , 4 (1), 2022–2033.
Putri, DF, Sapitri, E., & Dede, R. (2022). Analysis of MSMEs' Understanding of the Importance of Simple Financial Reports. Journal of Computer Science, Economics and Management (JIKEM) , 2 (2), 3621–3631.
OCBC NISP Editorial. (2023, September). Benefits of Financial Reports for Business & Examples of Reports .
Rindhoillah, FP, & Ni'am, H. (2024). Implementation of Jepara Regency Government Policy in the Recovery of Micro, Small and Medium Enterprises During the COVID-19 Pandemic in 2020. SPEKTRUM , 21 (1).
Sandi, FB (2023, February). 5 Common MSME Problems and Their Solutions . https://www.online-pajak.com/seputar-pph-final/permasalahan-umkm
Santiago, MD, & Estiningrum, SD (2021). Perception and Understanding of Business Actors Regarding the Importance of Financial Reports in MSMEs. Ekuitas: Journal of Economic Education , 9 (1), 199. https://doi.org/10.23887/ekuitas.v9i1.34373
Subadriyah, SMM (2020). Earnings management practices: A hermeneutic study. Journal of Economics and Business , 23 (2), 225–242.
Sugiyono. (2013). Quantitative, Qualitative and R & D Research Methods . Alphabet.
Swandini, WD (2023). Analysis of the Understanding of MSME Actors in Preparing Simple Financial Reports at MSME Robani Snack .
Law of the Republic of Indonesia Number 20 of 2008 concerning Micro, Small, and Medium Enterprises, Pub. L. No. 20 (2008).
Westa Purba, D. (2018). Hermeneutics as a Method of Approach in Theology. Journal of Christian Religious Education Regula Fidei | , 3
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