PEMANFAATAN SISTEM INFORMASI AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) SEKTOR JASA PERDAGANGAN DI PADANG, SUMATERA BARAT

Verni Juita

Abstract


Abstract

 

The literature has shown that access to finance and capital is one of the major problems hindering the development ofMicro, Small, and Medium-sized Enterprises (MSMEs). Poor quality of financial records is perceived as a source of MSMEs' lack access to banking credit. MSMEs owners and managers often lack the skills and knowledge needed to apply for a loan and meet bank standards.This study aims to investigate the status of accounting system in the MSMEs in the trading sector in Padang City, West Sumatera. To achieve this aim, this research developed structural questioners, which then randomly distributed them into 100 owners, managements and employees of trading MSMEs in four largest traditional markets in Padang. This study found that most of the MSMEs owners and managements have acknowledged the importance of financial managementthrougha good accounting information system for their business and haveapplied it with various quality of financial records, ranging from very simple bookkeeping records to those completely fulfilled the formal accounting standard. Nevertheless, this study shows that lack of qualified accounting personnel and financial management facilities caused by a lack capital and financial resources are some key obstacles for implementing a good accounting system in MSMEs.

 

Keywords: Accounting Information System; Access to Finance; Financial Management;Micro, Small, and Medium Enterprises.


 

Abstrak

 

Literatur telah menunjukkan bahwa akses ke keuangan dan modal adalah salah satu masalah utama yang menghambat perkembangan Usaha Mikro, Kecil, dan Menengah (UMKM). Buruknya kualitas catatan keuangan dianggap sebagai sumber kurangnya akses kredit perbankan. Pemilik dan manajer UMKM sering kekurangan keterampilan dan pengetahuan yang dibutuhkan untuk mengajukan pinjaman dan memenuhi standar bank. Penelitian ini bertujuan untuk menyelidiki status sistem akuntansi di UMKM di sektor perdagangan di Kota Padang, Sumatera Barat. Untuk mencapai tujuan ini, penelitian ini mengembangkan kuesioner struktural, yang kemudian secara acak mendistribusikannya ke dalam 100 pemilik, manajemen dan karyawan perdagangan UMKM di empat pasar tradisional terbesar di Padang. Studi ini menemukan bahwa sebagian besar pemilik dan manajemen UMKM telah mengakui pentingnya manajemen keuangan melalui sistem informasi akuntansi yang baik untuk bisnis mereka dan telah menerapkannya dengan berbagai kualitas catatan keuangan, mulai dari catatan pembukuan yang sangat sederhana sampai yang sepenuhnya memenuhi standar akuntansi formal. Namun demikian, penelitian ini menunjukkan bahwa kurangnya personil akuntansi yang memenuhi syarat dan fasilitas manajemen keuangan yang disebabkan oleh kurangnya sumber daya modal dan keuangan adalah beberapa hambatan utama untuk menerapkan sistem akuntansi yang baik di UMKM.

 

Kata Kunci: Sistem Informasi Akuntansi; Akses ke Keuangan; Manajemen Keuangan, Usaha Mikro, Kecil, dan Menengah.



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DOI: http://dx.doi.org/10.35448/jrat.v9i1.4291

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