Analysis of Accounting Application and use of Accounting Information in MSME Assisted by the Cooperative Service of Mataram City

Failman Nafiatun; Adhitya Bayu  Suryantara

doi:10.55927/eajmr.v4i1.13310

Authors

Failman Nafiatun University of Mataram
Adhitya Bayu Suryantara University of Mataram

DOI:

https://doi.org/10.55927/eajmr.v4i1.13310

Keywords:

Implementation of Accounting Information, MSMEs, Cooperative Service

Abstract

This study attempts to see the application of accounting and the use of accounting information in MSMEs registered with the Mataram City Cooperative Service. The method used in this study is a case study based on a developing phenomenon. Data collection techniques use interviews and documentation. Data analysis in this study uses peer criteria and trust methods. The findings of this study show that the application of accounting information systems in MSMEs registered with the Mataram City Cooperative Service has been carried out, and is still relatively low, the use of accounting information is carried out at the cost level and decision making for cash inflows and outflows.

References

Anggraini, R., Sokarina, A., & Suryantara, A. B . (2021). Analysis of the Causes of Low Implementation of SAK-EMKM: A Study of MSMEs in East Lombok Regency. THE IST UKIP INTERNATIONAL CONFORENCE IN ECONOMICS, MANAGEMENT, AND ACCOUNTING: Digital Business in the Endemic Challenges and Strategic Ahead. https:// ojsapaji.org/index.php/UKIPInternationalConference/article/view/75

Belkaoui, A. R. (2006). Accounting Theory (4th ed.). Salemba Four.

Biduri, S., Wardani, DPK, Hermawan, S., & Hariyanto, W. (2021). Skepticism of Micro Business Actors Towards Accounting Standards. Multiparadigma Accounting Journal , 12 (2), 431–448. https://doi.org/10.21776/ub.jamal.2021.12.2.25

Christian, ABG, & Rita, MR (2016). The Role of Using Accounting Information in Decision Making to Support Business Success. EBBANK Journal , 7 (2), 77–92. http://salatigakota.bps.go.id

Damak-Ayadi, S., Sassi, N., & Bahri, M. (2020). Cross-country determinants of IFRS for SMEs adoption. Journal of Financial Reporting and Accounting , 18 (1), 147–168. https://doi.org/10.1108/JFRA-12-2018-0118

F Zamzami, UD Nusa, IA Faiz (2016). Accounting Information Systems. Yogyakarta: Gajah Mada University Press.

Hudha, C. (2017). The Effect of Education Level, Accounting Knowledge and Accounting Training on the Use of Accounting Information Moderated by Environmental Uncertainty in Small and Medium Enterprises. Journal of Economics of Education and Entrepreneurship , 5 (1), 68. https://doi.org/10.26740/jepk.v5n1.p68-90

Indonesian Institute of Accountants. (2016) . Financial Accounting Standards for Micro, Small, and Medium Entities. Jakarta: Indonesian Institute of Accountants.

Mudjia Raharjo (2017). Case Study in Qualitative Research: Concept and Procedure. Malang: Research Repository UIN Maulana Malik Ibrahim.

Mulyani, S. (2016). Perception of the Urgency of the Existence of Accounting Information on the Use of Accounting Information. Proceedings of the National Seminar and The 3rd Call For Syariah Paper, Muhammadiyah University of Surakarta.

Mulyani, AS (2018). Kurniawan Rice Milling Accounting System. Benefits of Accounting Information in the Development of Micro, Small and Medium Enterprises , 2 (1), 102–108. http://dx.doi.org/10.24036/jmpe.v2i4.7839

Parera, D., Chand, P., & Mala, R. (2019) . Confirmation Bias in Accounting Judg_ments: The Case for International Financial Reporting Standards for Small and Medium-Sized Enterprises. Accounting & Finance, 60(4), 4093-4119. https://doi.org/ https://doi.org/10.1111/acfi.12523

Sudarwan Danim (2020). Becoming a Qualitative Researcher. Bandung: CV PUSTAKA SETIA Biduri, S., Wardani, DPK, Hermawan, S., & Hariyanto, W. (2021). Skepticism of Micro Business Actors Towards Accounting Standards. Multiparadigma Accounting Journal , 12 (2), 431–448. https://doi.org/10.21776/ub.jamal.2021.12.2.25

Ridhawati, R., Suryantara, AB, & Rizki, N. (2023). The Role of Cognitive Ease in the Utilization and Preparation of Accounting Information in SMEs. Accounting E-Journal , 34(11) , 2737–2751. https://doi.org/10.24843/EJA.2024.v34.i11.p02

Suryantara, AB, & Animah, A. (2021). Strategic Cost Analysis Using Activity Based Costing Method in Lombok Skin Crackers UMKM. JPEK (Journal of Economic Education and Entrepreneurship) , 5 (1), 195–208. https://doi.org/10.29408/jpek.v5i1.3436

Suryantara, AB, & Ridhawati, R. (2023). Pentagonal Resistance: Factors Causing Low Implementation of Accounting in MSMEs. JPEK (Journal of Economic Education And Entrepreneurship) , 7 (2), 543–552. https://doi.org/10.29408/jpek.v7i2.19831

Vinatra, S., Bisnis, A., Veteran, U., & Timur, J. (2023). The Role of Micro, Small, and Medium Enterprises (MSMEs) in the Welfare of the State and Community Economy. Journal of Public Accountants , 1 (3), 1–08. https://doi.org/10.59581/jap-widyakarya.v1i1.832