SISTEM PELAPORAN KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) (Studi pada Lingkungan Industri Kecil Kripik Tempe yang Tergabung Dalam Kopti Sanan di Malang)



Attendance of UMKM so central in economics a state. Pernana UMKM in Indonesia also enough assist government in lessening unemployment, fighting poorness, and do not seldom also its existence can lift a name of area. Various type of[is effort which have been developed by UMKM, specially in Malang town, one of its effort type is tempe kripik in Sanan. During the time still many entrepreneur of tempe kripik in Sanan which not yet done record-keeping by is adequate, so that appropriate financial statement accountancy have never been made. Important seeing him is problem of monetary management hence done by research concerning financial reporting at micro effort, small, and middle (UMKM) (study at small industrial environment of merged into tempe kripik Sanan kopti in Worse Malang).
Target of this research is to explain financial reporting system a] small industrial sentra of sanan tempe kripik in Worse luck. By formulating appropriate financial reporting system to be applied at effort tempe kripik. This research done in Sanan by taking five sampel entrepreneur of tempe.
Research use descriptive analysis, which cover applying of used reporting system at effort Sanan tempe kripik during the time. Consist of to identify monetary record-keeping cover transaction evidence, phase record-keeping of accounting cycle, and financial statement. From the result concluded that during the time UMKM tempe kripik in Sanan not yet done accounting process and record-keeping by adequate in monetary management its effort.
Pursuant to conclusion above, hence suggested that UMKM Sanan tempe kripik in monetary management its effort ought to identify or do dissociation among working asset with personal estae. Besides also do record-keeping of bookkeeping or accountancy by adequate although with simple method. Organizer shall comprehend and will study financial statement system matching with accountancy principle. By owning good monetary planning UMKM can obtain;get capital by easy that is raising credit to certain financial institution so that can develop effort during the time.


Keyword : Laporan Keuangan, Usaha Mikro, Kecil dan Menengah


Link Terkait :


Laporan Keuangan; Usaha Mikro; Kecil dan Menengah