JANNAH, Annisa Roudlotul (2022) Evaluation of Accounting Records in Micro, Small and Medium Enterprises (Case Study on Batik Banyumas Hadipriyanto). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. MSMEs play an active role in the process of equalization and increasing people's income, encouraging economic growth, and realizing national economic stability. Business criteria including MSMEs have been regulated in legal protection based on Government Regulation No. 7 of 2021. MSMEs are grouped based on business capital criteria or sales results. Batik Banyumas Hadipriyanto belongs to the type of small business. The Ministry of Cooperative and SMEs reported that in the five years from 2015 to 2019 the number of MSMEs in Indonesia continued to increase. In 2015 a total of 59,262,772 units, in 2016 as many as 61,651,177 units, in 2017 as many as 62,922,617 units, in 2018 as much as 64,194,057 units and in 2019 as many as 65,465,097 units. In an increasingly competitive economic situation, the development of the MSME sector is considered the backbone of the national economy as well as the spearhead of domestic economic turnover. Indonesia’s GDP development during the five periods 2015-2019 has always increased also. In 2019, MSMEs in Indonesia contributed IDR 9.580 trillion to Indonesia’s GDP, which is the MSMEs contribution of 60,3% of Indonesia’s total GDP of IDR 15.834 trillion. Although the development of MSMEs increases, this does not necessarily make MSMEs activities run smoothly without any obstacles. There are still obstacles in the management of funds and accounting records conducted by MSMEs. Financial records have a big role in the development of business. The information obtained from the recording can be used in decision making, evaluation of ongoing business, budgeting and internal control. According to the General Provisions and Procedures of Taxation (UU KUP) of 2013 article 28 mentions that private taxpayers who conduct business or free work activities and corporate taxpayers in Indonesia must hold bookkeeping. The bookkeeping or recording must be carried out with due observance of good faith and reflects the actual condition or business activity. Bookkeeping consists of at least a record of property, liabilities, capital, income, and expenses, as well as sales and purchases so that can be calculated the amount of taxes owed. This research is qualitative research with a type of case study. The study took the title: "Evaluation of Accounting Records in Micro, Small and Medium Enterprises (Case Study on Batik Banyumas Hadipriyanto)". The purpose of this research is to find out the extent of accounting records as well as the obstacles faced in accounting records carried out by Batik Banyumas Hadipriyanto. The object in the study was Batik Banyumas Hadipriyanto in Banyumas Regency. The data used in this study is primary data in the form of interviews and secondary data in the form of supporting documents such as documents, archives and various reports from Batik Banyumas Hadipriyanto. MSMEs that are the subject of this research are manufacturing companies. The data collection techniques in this study are interviews, document analysis and observation. In this study, the data analysis technique used was the Miles &Huberman model, i.e. data reduction, data presentation, and conclusion withdrawal or verification. The data analysis process begin after data is collected from interview with certain sources as determined by the researcher. First the data is transcripted, which process is conducted manually by the typing out of answer of all sources as obtained from interview recordings. The next process is data display whereby keywords to the answer of the informant of each question asked are identified. The last process is conclusion drawing based on data source and all of the evidence. Based on the results of research and data analysis using reduction and triangulation data shows that: (1) Accounting records that have been made by Batik Banyumas Hadipriyanto are very simple including recording sales and inventories, (2) Obstacles in applying accounting records are the creation of accounting records that are still considered complicated and take a long time in their manufacture, adding special divisions for accountants will require expensive costs and lack of related socialization. training in making complete financial statements. The implications in this research can be used as input for MSMEs to start implementing accounting records to be more efficient in monitoring the company's performance. In addition, the results of this study can also be used as an evaluation material for the Labor, Cooperative and SME Office of Banyumas Regency in conducting more targeted education in order to help MSME actors in accounting records that are accountable. As for doing this study, researchers found some limitations of the study. The first, limited in the number of informants because employees only perform their roles and cannot be used as research informants that will provide valid information. And the second, there is the anxiety of business actors if confidential company data is provided.

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