Indonesian Journal of Law and Economics Review
Vol 19 No 2 (2024): May
Accounting System

MSME Accounting Revolution from Perceptions, Challenges, Solutions
Revolusi Akuntansi UMKM dari Persepsi, Tantangan, Solusi


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  • Mochammad Fani Rafael ,
  • Sarwendah Biduri*
Mochammad Fani Rafael
Program studi Akuntansi, universitas muhammadiyah sidoarjo, Indonesia, Indonesia
*

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i2.1065
Published May 27, 2024
Keywords
  • MSMEs,
  • Perception,
  • Accounting,
  • Improvement,
  • Financial Management
How to Cite
Rafael , M. F., & Biduri, S. (2024). MSME Accounting Revolution from Perceptions, Challenges, Solutions. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler.v19i2.1065. https://doi.org/10.21070/ijler.v19i2.1065

Copyright (c) 2024 Sarwendah Biduri, Mochammad Fani Rafael

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study investigates the perceptions of Micro, Small, and Medium Enterprises (MSMEs) regarding accounting practices, focusing on Citra Pertiwi Farm and SUGOfreshmilk. Using a qualitative approach with interviews, observations, and documentation, the research identifies positive perceptions of accounting's benefits while noting shortcomings in inventory recording and accounts payable management. The study concludes that the current accounting practices in these MSMEs do not fully align with accounting standards for MSMEs. The findings suggest a need for improved accounting systems in MSMEs to enhance financial management and sustainability.

 

Highlight: 

  1. MSMEs' perceptions of accounting practices.
  2. Benefits and shortcomings in MSMEs' accounting.
  3. Emphasizes need for improved accounting systems.

 

Keyword:  MSMEs, Perception, Accounting, Improvement, Financial Management

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