PENERAPAN SISTEM AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) PADA TOKO KING JOK MOTOR (STUDI KASUS)
Keywords:
MSMEs, accounting system, qualitative, financial reportsAbstract
King Jok Motor Shop, which is one of the MSMEs in Batu Aji District, Batam City/Regency, Riau Islands Province, is no exception to these challenges. Problems in fund management and financial reporting are one of the factors that cause businesses to fail. This is due to the lack of awareness of economic stakeholders about accurate financial reporting. The research method used is a qualitative method. The purpose of the study was to determine the recording of financial reports at the King Jok Motor shop, obstacles and the results of the analysis of the application of accounting at the King Jok Motor Shop in decision making. From the results of the study obtained, the recording of financial reports has implemented an accounting system in making financial reports so that reports on inventory, accounts receivable, and company/shop profit and loss reports can be known. The obstacles that occurred at the King Jok Motor Shop can be overcome and applied as well as the results of the analysis in the application of the accounting system in making financial reports so that shop leaders can predict the company's profit and loss.
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