PENGELOLAAN KEUANGAN PADA USAHA MIKRO BERDASARKAN ECONOMIC ENTITY CONCEPT (Studi pada Usaha Mikro di Kelurahan Jambangan)

Abstract

This research was conducted on micro-enterprises located in the area around Jambangan Village. This research aimed to find out the implementation Economic Entity Concept and the financial management in the micro-business based on the economic entity concept. This research used qualitative description. Morever, the research data collection technique used observation, interviews, and documentation. Meanwhile, the research data analysis technique was conducted with data reduction stages, data presentation stages, and conclusion stages. The research result showed tat (1) management at micro-business consists of 3 (three) businessmen who carried out thw simple financial records; meanwhile, the others 3 (three) of businessmen did not carry out the financial records, (2) financial management based on the economic entity concept had been carried out by 2 (two) businessmen in running the business while 4 (four) the other business people did not carry out the economic entity concept in managed busniess. In addition, the application of the economic entity concept in managing finances could benefit the bussiness’s improvement.