ANALISIS PENERAPAN AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) PADA KECAMATAN LHOKNGA KABUPATEN ACEH BESAR

Syamsidar Syamsidar, Kasmaliza Fitria

Abstract


This study aims to determine the extent to which the application of accounting is carried out by Small, Micro And Medium Enterprises (MSMEs) in Lhoknga District, Aceh Besar regency based on the basic concepts of accounting. In the research conducted, researchers used qualitative descriptive methods, namely a method of describing a situation or phenomenon. Data analysis techniques of descriptive data models are used to analyze data by describing or describing data that has been collected. The results showed that most of the homestay in Lhoknga had not carried out the application of accounting in accordance with the basic concepts of accounting, namely the concept of business unity, the basis of recording, the concept of continuity, and the concept of time periods. The constraints that prevented homestay from applying accounting were, among others, time constraints, never taking part in accounting training and no employees serving as accountants.

Keywords


Application of Accounting, Small, Micro And Medium Enterprises (MSMEs)

Refbacks

  • There are currently no refbacks.