Implementation Of Financial Report Preparation For Small And Medium Micro Enterprises (Msmes) (Survey in Sukajadi Village, Soreang District, Bandung Regency)
Main Article Content
Abstract
Financial reports are a solution to problems that often occur in Micro, Small, and Medium Enterprises (MSMEs), namely problems in financial management. This study aims to determine and analyze the practice of preparing financial statements at MSMEs in Sukajadi Village, Soreang District, Bandung Regency. This type of research is qualitative research. Sources of data were obtained through observations and interviews of 30 MSME players engaged in the apparel convection industry, snacks, and sponge sandals. The results showed that MSME actors had not made adequate financial reports, only recording transactions that often occurred in their business. This is due to a lack of educational background, limited knowledge of accounting, and socialization or training from the government or institutions in charge of MSMEs which are still not maximal
so that the understanding of the importance of financial reports is still not understood by MSME actors.
Downloads
Metrics
Article Details
Licensing
TURCOMAT publishes articles under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This licensing allows for any use of the work, provided the original author(s) and source are credited, thereby facilitating the free exchange and use of research for the advancement of knowledge.
Detailed Licensing Terms
Attribution (BY): Users must give appropriate credit, provide a link to the license, and indicate if changes were made. Users may do so in any reasonable manner, but not in any way that suggests the licensor endorses them or their use.
No Additional Restrictions: Users may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.