Kajian Tentang Akuntabilitas Usaha Kecil Menengah Melalui Laporan Keuangan (Studi Kasus Pada UKM Konveksi di Semarang)

Dra. Rodhiyah, SU, Rodhiyah (2012) Kajian Tentang Akuntabilitas Usaha Kecil Menengah Melalui Laporan Keuangan (Studi Kasus Pada UKM Konveksi di Semarang). FORUM: Majalah Pengembangan Ilmu Sosial, 40 (2). ISSN 01260731`



Research Title: A Study of Small and Medium Enterprises through Accountability Financial Statements (Case Study in the Small and Medium Enterprises (SMEs) convection of Semarang) Small and Medium Enterprises (SMEs) is one of the strategic form has proven its role in the equity and employment opportunities for the community is not only active but also productive and have contributed to the acceptance country Income. One SME development effort can be done by providing business loans to SMEs, but the obstacle is the absence of its business performance reports are required to apply for credit. The most important business performance reports are financial reports, to estimate the performance of business in the future, it will affect the accountability of the MSE banking parties and stakeholders, and the fact is almost all SMEs do not have a good business and financial performance reports. This happens because SMEs do not have the habit to keep records and preparation of financial statements. Research Objectives: to know the characteristics of SMEs Convection in Semarang, to know the accountability through Financial Statements, to examine the use of Financial Statements in particular to the per-banking and stakeholders, to find out the factors inhibiting & supporters in conducting the preparation of financial statements. This study used a qualitative approach, with the source of information 10 SMEs convection which willing to give the information, the choosing methods based on purpose with snowbolling, data collected by indepth interview and observation. Then, qualitatively analyzed by domain analysis and taxonomy. Results & Discussion: type of convection SMEs producing clothing / garment in the form of office uniforms, school uniforms sport shirt with basic material and non material t-shirts, provide sewing services, production order and there are some products to the outlets and wholesalers. The number of workforce employee 4 -10, between 15-30 employees. Most of the SMEs prepare financial statements in a simple way (in the form of cash book and order note), and there are few more done with a sophisticated way. Some have become partners of Government & Company (BUMN), banking. In applying for a loan, the SMEs partner who has become the community development partner, they find it easier. Since they get guidance in the preparation of proposals, and financial statements, while those who haven’t become partners are still using bank credit, but both of them provide warrant in the form of letters of land, home and vehicle reg. Inhibiting factor in the preparation of financial statements is the limitation of time, since the owner have to manage by themselves. When applying for a loan to the bank, the process is complicated, difficult, and doesn’t receive much attention. Some of these results, SME capital was funded by equity capital and loans to families with a relatively small amount. Driving factors: SMEs financial statements was done by staff who is a family member which have an educational background in Higher Education, and SMEs which received coaching or guidance from the Banking and Community partnership. Conclusion & suggestion: SMEs convection make financial statements with a very simple way. The financial statement hasn’t been done according to the accounting system, since made by the owner who does not have proper time, does not have knowledge about how to create financial statements. These makes difficult to get the credit. The owners eventually get the credit by giving warrant. Suggestions: need socialization of credit to SMEs with the terms of the more easily either from the government, banking and Community Partnership, to provide regular training and guidance to SMEs on a simple preparation of financial statements. Keywords: Small and Medium Enterprises, Accountability and Financial Report

Item Type:Article
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Social and Political Sciences > Department of Business Administration
ID Code:39465
Deposited On:10 Jun 2013 14:42
Last Modified:10 Jun 2013 14:42

Repository Staff Only: item control page