PERSEPSI PEMILIK DAN PELAKU UMKM TERHADAP PENERAPAN AKUNTANSI SONGKOK DIKOTA GRESIK

Abstract

Nowadays, Small, Micro, and Medium Enterprises (SMEs) are greatly needed to have knowledge and understanding about accounting. Therefore, this research aimed to find out and analyze the owner and practitioner of SMEs’ perception on accounting disclosure at the community of Songkok, Gresik. The research was qualitative. The population was the community of Songkok, Gresik. There were 3 informants from each Kelurahan as the sample, i.e. Kelurahan Kroman, Kelurahan Pekelingan, dan Kelurahan Kemuteran. Additionally, the research instrument used interviews. In addition, the data analysis technique used descriptive analysis. The research result showed that practitioners of Small, Micro, and Medium Enterprises in Gresik had understood and known on average about accounting. From 9 informants of SMEs, only five had implemented accounting, either simple or basic, as they lacked knowledge and time. While four informants had not implemented accounting when running their business since they said it was hard and only for more extensive business accounting was used. This happened because the practitioners of SMEs had prioritized their experience rather than learning about accounting.
Keywords: perception, SMEs, accounting