PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI WILAYAH JOMBANG

Abstract

Understanding and knowledge about accounting are needed by Micro, Small, and Medium Enterprise (MSMs) practitioners at present. This research aimed to analyze and determine the implementation of the MSMs’ practitioners in Jombang. The research was interpretative qualitative. Moreover, the instrument in the data collection technique was an unstructured interview. In line with that, the data were taken from the results of unstructured interviews for the MSMs’ practitioners at De Nala Foodcourt, Jombang. Furthermore, the data analysis technique used descriptive analysis. The result showed that practitioners of MSMs at De Nala Foodcourt, Jombang did not understand and apply the accounting correctly. Only some of them understood it as applying to their businesses. They explained that the accounting was applied simply. Additionally, their bookkeeping consisted of income and expenses that were based on experiences, not from accounting understanding. It happened because the practitioners preferred to focus on their experiences, not accounting learning.