Analysis of accounting records and preparation of financial statements on MSME profits in the Ketanggungan District
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Feb 26, 2023
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Abstract
Administrative documents are very important when starting a business. One of them is in the form of documents and financial statements of profit and loss. However, many SMEs have not prepared adequate financial statements, seemingly very simple. One way of financial management by compiling financial statements provides information, reports on financial income and expenses. This study aims to analyze accounting records and preparation of financial statements on profits for Micro, Small and Medium Enterprises (MSMEs) in Profit Regency in the 2022 period. The sample used was 108 respondents. Primary data is obtained from the results of filling out the questionnaire of business actors. The method of data collection is carried out with documentation and literature studies. The data analysis used is multiple linear regression analysis. The results showed that accounting records do not affect profits, financial arrangements affect profits, while simultaneously accounting records and profits affect the preparation of financial statements. Based on these results, it can be stated that accounting records and the preparation of financial statements are able to minimize the occurrence of miscalculations and the information produced will be accurate for external parties and the interested public.
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How to Cite
Harini, D., Roni, R., Kristiana, A., Khojin, N., & Darma Wahana, A. N. P. (2023). Analysis of accounting records and preparation of financial statements on MSME profits in the Ketanggungan District. Enrichment : Journal of Management, 12(6), 4868-4876. https://doi.org/10.35335/enrichment.v12i6.1114
References
Anwar, T., Pribadi, P., & Pramono, A. (2018). Mobile-Based Business Financial Management Training for the LAHECI Entrepreneur Community (Laskar Enna Cilacap). Abdimas BSI, 1 (3), 567–575. http://ejournal.bsi.ac.id/ejurnal/index.php/abdimas/article/view/4147/2550
Apdian, D., Rostiani, Y., Jajang, J., & Sari, F. (2021). Profit and Loss Accounting Information System Based on Microsoft Excel for Micro, Small and Medium Enterprises (MSMEs) Lucycake Karawang. Intercom Journal: Journal of Scientific Publications in the Field of Information and Communication Technology , 16 (2), 39–45. https://doi.org/10.35969/interkom.v16i2.109
Apipah, N., Riono, SB, & Dumadi. (2022). Education on Setting Selling Prices for MSME Actors in Harum Manis Village, Parereja Village, Brebes. STPKat Publisher, Journal of Community Service, 1 (3), 1–10.
Harini, D., Riono, SB, & Syaifulloh, M. (2020). Analysis of the Regional Financial Accounting System at the Regional Financial and Asset Management Agency for Brebes Regency. Syntax , Anwar, T., Pribadi, P., & Pramono, A. (2018). Mobile-Based Business Financial Management Training for the LAHECI Entrepreneur Community (Laskar Enna Cilacap). Abdimas BSI, 1 (3), 567–575. http://ejournal.bsi.ac.id/ejurnal/index.php/abdimas/article/view/4147/2550
Apdian, D., Rostiani, Y., Jajang, J., & Sari, F. (2021). Profit and Loss Accounting Information System Based on Microsoft Excel for Micro, Small and Medium Enterprises (MSMEs) Lucycake Karawang. Intercom Journal: Journal of Scientific Publications in the Field of Information and Communication Technology , 16 (2), 39–45. https://doi.org/10.35969/interkom.v16i2.109
Apipah, N., Riono, SB, & Dumadi. (2022). Education on Setting Selling Prices for MSME Actors in Harum Manis Village, Parereja Village, Brebes. STPKat Publisher, Journal of Community Service, 1 (3), 1–10.
Harini, D., Riono, SB, & Syaifulloh, M. (2020). Analysis of the Regional Financial Accounting System at the Regional Financial and Asset Management Agency for Brebes Regency. Syntax , 2 (3), 18–25.
Imaningsih, N., & Wahed, M. (2021). Increasing Financial Capability and Business Management Professionalism in the "Kartini" Business Group. Journal of Community Service, 2 (1), 42–50. https://doi.org/10.32815/jpm.v2i1.426
Indrayani, NPA (2011). Application of Financial Accounting Standards (SAK) in the Preparation of Financial Statements at PT Komugi Bali. Ganesha University of Education, 1 (1), 1–11.
Intan Soraya. (2014). The Effect of Accounting Conservatism on Earnings Management with Managerial Ownership as a Moderating Variable. Dionegoro Journal of Accounting , 3 (3), 1–11.
Kurniawanysah, D. (2016). Application of Accounting Recording and Preparation of Financial Statements Based on SAK ETAP for MSMEs in Gembongsari Village, Kalipuro District, Banyuwangi Regency. Global Dynamics : Rebranding Competitive Advantage Based on Local Wisdom , 832–841.
Mahmud, A., Susilowati, N., & Rachmadani, WS (2021). Increasing the Capabilities of Asung Daya Bumdes Management Through Accounting Understanding. E-Dimas: Journal of Community Service , 12 (4), 685–691. https://doi.org/10.26877/e-dimas.v12i4.6980
Mahwiyah, M., & Wahyudi, ER (2021). Analysis of recording and preparation of financial reports on Micro, Small and Medium Enterprises (MSMEs) (Case Study on MSMEs Bakso Tip-Top 2020). Seminar Proceedings http://openjournal.unpam.ac.id/index.php/SNU/article/view/16819
Mochammad Indrajit Roy. (2017). Analysis of MSME Financing Growth on BPRS Net Profit Growth in Indonesia. Journal of Islamic Economics , 8 (1), 47–58.
Mukhofifah, U. (2016). Web-Based Financial Reporting System Design (Case Study at PT. EMKL Tirtasari Abadi Sejahtera Semarang). IJSE – Indonesian Journal on Software Engineering Design , 2 (1), 201–236.
Mulyani, S., Nurkamid, M., & Gunawan, B. (2022). Realizing Batik Bakaran Juwana Accounting Through a Simple Bookkeeping Model. E-Dimas: Journal of Community Service, 13 (1), 14–19. https://doi.org/10.26877/e-dimas.v13i1.4065
Prasetyo, E. (2008). The Role of MSMEs in Reducing Poverty and Unemployment. Akmenika Journal , 2 (2).
Rahayu, RP, Roni, R., Yulianto, A., Rahmawati, T., & Riono, SB (2019). Analysis of the Implementation of the Accounting System in the Village Government APBDes in Banjarharjo District, Brebes Regency. Journal of Accounting and Finance (JACFIN) , 1 (1), 38–48.
Grace, PS (2009). Qualitative Research. In Journal of Equilibrium: Vol. 5 No. 9 (pp. 1–8). yusuf.staff.ub.ac.id/files/2012/11/Jurnal-Penelitian-Kualitatif.pdf
Safirah, S., & Masripah, S. (2018). Application of Accounting Applications in Trading Company Financial Statements. Journal of Perspectives , XVI (2), 149–154.
Savitri, RV, & Saifudin, (2018). Accounting Recording in Micro, Small and Medium Enterprises (Study at Umkm Mr. Pelangi Semarang). JMBI UNSRAT (Scientific Journal of Business Management and Innovation at Sam Ratulangi University), 5 (2), 117–125. https://doi.org/10.35794/jmbi.v5i2.20808
Sixpria, N., Suhartati, T., & Warsini, S. (2013). Evaluation of Implementation of Entity Accounting Standards Without Public Accountability (Etap) and Preparation of Audit Reports on Micro, Small and Medium Enterprises (MSMEs). Economics and Business , 12 (1), 55–64.
Sularsih, H., & Sobir, A. (2019). Application of SAK EMKM Accounting in Preparing Financial Statements for SMEs in Lowokwaru District, Malang City. JAMSWAP Journal of Accounting and Management, 4 (4), 10–16.
Susanti, RN (2021). Implementation of Recording of Financial Statements in Small and Medium Enterprises (Study at Kopitas UKM Centers in Temanggung Regency). Journal of Syntax Transformation , 2 (4), 147–156.
Syefira, A. (2013). Analysis of Recording and Reporting of Capital Expenditure at the Manado City Transportation Service. EMBA Journal: Journal of Economics, Management, Business and Accounting Research , 1 (13), 10–27.
Utami, SN, Syaifulloh, M., & Riono, SB (2022). Strategy to Increase the Productivity of Jabres Cattle Farmers Post Pandemic of Covid 19. Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022) , 413–419.
Warpuah, Riono, SB, & Harini, D. (2022). Analysis of Factors Affecting MSME Income during the Covid-19 Pandemic (Case Study of Club MSME in Banjaratma). Journal of Accounting and Business (Accounting) , 2 (1), 49–57.
Widyastuti, P. (2017). Recording of Financial Statements Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) for Micro, Small and Medium Enterprises (MSMEs) in the Service Sector. National and International Online Journals , 1 (1), 50–63.
Wilda, R., Arifin, A., & Hasan, A. (2022). Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities (Case Study on UMKM Gabba Kitchen in Barru Regency). Journal of Mirai Management , 7 (2), 181–184.
Apdian, D., Rostiani, Y., Jajang, J., & Sari, F. (2021). Profit and Loss Accounting Information System Based on Microsoft Excel for Micro, Small and Medium Enterprises (MSMEs) Lucycake Karawang. Intercom Journal: Journal of Scientific Publications in the Field of Information and Communication Technology , 16 (2), 39–45. https://doi.org/10.35969/interkom.v16i2.109
Apipah, N., Riono, SB, & Dumadi. (2022). Education on Setting Selling Prices for MSME Actors in Harum Manis Village, Parereja Village, Brebes. STPKat Publisher, Journal of Community Service, 1 (3), 1–10.
Harini, D., Riono, SB, & Syaifulloh, M. (2020). Analysis of the Regional Financial Accounting System at the Regional Financial and Asset Management Agency for Brebes Regency. Syntax , Anwar, T., Pribadi, P., & Pramono, A. (2018). Mobile-Based Business Financial Management Training for the LAHECI Entrepreneur Community (Laskar Enna Cilacap). Abdimas BSI, 1 (3), 567–575. http://ejournal.bsi.ac.id/ejurnal/index.php/abdimas/article/view/4147/2550
Apdian, D., Rostiani, Y., Jajang, J., & Sari, F. (2021). Profit and Loss Accounting Information System Based on Microsoft Excel for Micro, Small and Medium Enterprises (MSMEs) Lucycake Karawang. Intercom Journal: Journal of Scientific Publications in the Field of Information and Communication Technology , 16 (2), 39–45. https://doi.org/10.35969/interkom.v16i2.109
Apipah, N., Riono, SB, & Dumadi. (2022). Education on Setting Selling Prices for MSME Actors in Harum Manis Village, Parereja Village, Brebes. STPKat Publisher, Journal of Community Service, 1 (3), 1–10.
Harini, D., Riono, SB, & Syaifulloh, M. (2020). Analysis of the Regional Financial Accounting System at the Regional Financial and Asset Management Agency for Brebes Regency. Syntax , 2 (3), 18–25.
Imaningsih, N., & Wahed, M. (2021). Increasing Financial Capability and Business Management Professionalism in the "Kartini" Business Group. Journal of Community Service, 2 (1), 42–50. https://doi.org/10.32815/jpm.v2i1.426
Indrayani, NPA (2011). Application of Financial Accounting Standards (SAK) in the Preparation of Financial Statements at PT Komugi Bali. Ganesha University of Education, 1 (1), 1–11.
Intan Soraya. (2014). The Effect of Accounting Conservatism on Earnings Management with Managerial Ownership as a Moderating Variable. Dionegoro Journal of Accounting , 3 (3), 1–11.
Kurniawanysah, D. (2016). Application of Accounting Recording and Preparation of Financial Statements Based on SAK ETAP for MSMEs in Gembongsari Village, Kalipuro District, Banyuwangi Regency. Global Dynamics : Rebranding Competitive Advantage Based on Local Wisdom , 832–841.
Mahmud, A., Susilowati, N., & Rachmadani, WS (2021). Increasing the Capabilities of Asung Daya Bumdes Management Through Accounting Understanding. E-Dimas: Journal of Community Service , 12 (4), 685–691. https://doi.org/10.26877/e-dimas.v12i4.6980
Mahwiyah, M., & Wahyudi, ER (2021). Analysis of recording and preparation of financial reports on Micro, Small and Medium Enterprises (MSMEs) (Case Study on MSMEs Bakso Tip-Top 2020). Seminar Proceedings http://openjournal.unpam.ac.id/index.php/SNU/article/view/16819
Mochammad Indrajit Roy. (2017). Analysis of MSME Financing Growth on BPRS Net Profit Growth in Indonesia. Journal of Islamic Economics , 8 (1), 47–58.
Mukhofifah, U. (2016). Web-Based Financial Reporting System Design (Case Study at PT. EMKL Tirtasari Abadi Sejahtera Semarang). IJSE – Indonesian Journal on Software Engineering Design , 2 (1), 201–236.
Mulyani, S., Nurkamid, M., & Gunawan, B. (2022). Realizing Batik Bakaran Juwana Accounting Through a Simple Bookkeeping Model. E-Dimas: Journal of Community Service, 13 (1), 14–19. https://doi.org/10.26877/e-dimas.v13i1.4065
Prasetyo, E. (2008). The Role of MSMEs in Reducing Poverty and Unemployment. Akmenika Journal , 2 (2).
Rahayu, RP, Roni, R., Yulianto, A., Rahmawati, T., & Riono, SB (2019). Analysis of the Implementation of the Accounting System in the Village Government APBDes in Banjarharjo District, Brebes Regency. Journal of Accounting and Finance (JACFIN) , 1 (1), 38–48.
Grace, PS (2009). Qualitative Research. In Journal of Equilibrium: Vol. 5 No. 9 (pp. 1–8). yusuf.staff.ub.ac.id/files/2012/11/Jurnal-Penelitian-Kualitatif.pdf
Safirah, S., & Masripah, S. (2018). Application of Accounting Applications in Trading Company Financial Statements. Journal of Perspectives , XVI (2), 149–154.
Savitri, RV, & Saifudin, (2018). Accounting Recording in Micro, Small and Medium Enterprises (Study at Umkm Mr. Pelangi Semarang). JMBI UNSRAT (Scientific Journal of Business Management and Innovation at Sam Ratulangi University), 5 (2), 117–125. https://doi.org/10.35794/jmbi.v5i2.20808
Sixpria, N., Suhartati, T., & Warsini, S. (2013). Evaluation of Implementation of Entity Accounting Standards Without Public Accountability (Etap) and Preparation of Audit Reports on Micro, Small and Medium Enterprises (MSMEs). Economics and Business , 12 (1), 55–64.
Sularsih, H., & Sobir, A. (2019). Application of SAK EMKM Accounting in Preparing Financial Statements for SMEs in Lowokwaru District, Malang City. JAMSWAP Journal of Accounting and Management, 4 (4), 10–16.
Susanti, RN (2021). Implementation of Recording of Financial Statements in Small and Medium Enterprises (Study at Kopitas UKM Centers in Temanggung Regency). Journal of Syntax Transformation , 2 (4), 147–156.
Syefira, A. (2013). Analysis of Recording and Reporting of Capital Expenditure at the Manado City Transportation Service. EMBA Journal: Journal of Economics, Management, Business and Accounting Research , 1 (13), 10–27.
Utami, SN, Syaifulloh, M., & Riono, SB (2022). Strategy to Increase the Productivity of Jabres Cattle Farmers Post Pandemic of Covid 19. Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022) , 413–419.
Warpuah, Riono, SB, & Harini, D. (2022). Analysis of Factors Affecting MSME Income during the Covid-19 Pandemic (Case Study of Club MSME in Banjaratma). Journal of Accounting and Business (Accounting) , 2 (1), 49–57.
Widyastuti, P. (2017). Recording of Financial Statements Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) for Micro, Small and Medium Enterprises (MSMEs) in the Service Sector. National and International Online Journals , 1 (1), 50–63.
Wilda, R., Arifin, A., & Hasan, A. (2022). Preparation of Financial Statements Based on Financial Accounting Standards for Micro, Small and Medium Entities (Case Study on UMKM Gabba Kitchen in Barru Regency). Journal of Mirai Management , 7 (2), 181–184.