Dublin Core
Title
FINANCIAL REPORTING MODEL USING A SIMPLE ACCOUNTING SYSTEM FOR MSME MANAGEMENT RETAILS IN TULUNGAGUNG REGENCY
Subject
SIMPLE ACCOUNTING
Description
The problem in this study is focused on mapping the existence of Micro, Small
and Medium Enterprises in Tulungagung Regency and Financial Reporting Models
Using a Simple Accounting System for Retail Management of SMEs in Tulungagung
Regency.
The purpose of this research is to identify and map the existence of Micro,
Small and Medium Enterprises in Tulungagung Regency; and knowing the Financial
Reporting Model Using a Simple Accounting System for Retail Management of
MSMEs in Tulungagung Regency.
The method used is a qualitative approach. A qualitative approach is a research
and understanding process based on a methodology that investigates a social
phenomenon in human problems. In this approach, the researcher emphasizes the
socially constructed nature of reality, the close relationship between the researcher
and the subject being studied. The research design used in this study is a qualitative
descriptive method, which is to provide a description or explain about the
examination of human resource management. Then the author will analyze the data
to determine the extent of human resource management in order to improve
employee performance at the company.
What is obtained from this research is that business actors on a micro scale,
especially kiosk businesses, have not properly recorded/booked. This is due to the
opinion of business people that recording is inefficient, inconvenient and timeconsuming,
because the perpetrators do not yet know the benefits of
recording/bookkeeping for the development of their business, and lack of knowledge
about financial bookkeeping. According to the researcher, the MSME financial
reporting model uses a simple bookkeeping system for retail management
businesses, namely with a 4-stage system or procedure, namely: a) Separation of
personal money and business money, b) Stage of collecting transaction evidence, c)
Stage of recording by preparing a cash book, inventory book, purchase of goods
book, sales book of goods, cost book,
and Medium Enterprises in Tulungagung Regency and Financial Reporting Models
Using a Simple Accounting System for Retail Management of SMEs in Tulungagung
Regency.
The purpose of this research is to identify and map the existence of Micro,
Small and Medium Enterprises in Tulungagung Regency; and knowing the Financial
Reporting Model Using a Simple Accounting System for Retail Management of
MSMEs in Tulungagung Regency.
The method used is a qualitative approach. A qualitative approach is a research
and understanding process based on a methodology that investigates a social
phenomenon in human problems. In this approach, the researcher emphasizes the
socially constructed nature of reality, the close relationship between the researcher
and the subject being studied. The research design used in this study is a qualitative
descriptive method, which is to provide a description or explain about the
examination of human resource management. Then the author will analyze the data
to determine the extent of human resource management in order to improve
employee performance at the company.
What is obtained from this research is that business actors on a micro scale,
especially kiosk businesses, have not properly recorded/booked. This is due to the
opinion of business people that recording is inefficient, inconvenient and timeconsuming,
because the perpetrators do not yet know the benefits of
recording/bookkeeping for the development of their business, and lack of knowledge
about financial bookkeeping. According to the researcher, the MSME financial
reporting model uses a simple bookkeeping system for retail management
businesses, namely with a 4-stage system or procedure, namely: a) Separation of
personal money and business money, b) Stage of collecting transaction evidence, c)
Stage of recording by preparing a cash book, inventory book, purchase of goods
book, sales book of goods, cost book,
Creator
RACHMAD GESAH MUKTI PRABOWO, SE.Ak, M.M.
Publisher
LPPM PRESS UNIVERSITAS TULUNGAGUNG
Language
ENGLISH
Type
TEXT