Sarwenda Biduri, Dinda Putri Kusuma Wardani, Sigit Hermawan, Wiwit Hariyanto


Abstrak - Skeptisme Pelaku Usaha Mikro terhadap Standar Akuntansi

Tujuan Utama- Penelitian ini berupaya untuk mengetahui bagaimana perilaku skeptisisme pelaku usaha mikro terhadap standar akuntansi.

Metode- Penelitian ini menggunakan metode deskriptif kualitatif. Beberapa pihak dari pelaku usaha mikro, dosen, dan dinas koperasi menjadi informan utama.

Temuan Utama- Pelaku usaha mikro tidak mau membuat laporan keuangan untuk usahanya. Selain itu mereka juga masih belum mengenal standar akuntansi khusus entitas mikro.  Hal ini kemudian berakibat pada tercampurnya pembukuan operasional bisnis dan rumah tangga.

Implikasi Teori dan Kebijakan Pemerintah harus memosisikan dirinya sebagai pembina dan pendidik pelaku usaha mikro. Selain itu, pelatihan akuntansi menjadi urgensi bagi operasional bisnis mereka.

Kebaruan Penelitian – Penelitian ini mengangkat isu skeptisme pelaku usaha mikro dalam memahami standar akuntansi.


Abstract - Micro-Entrepreneurs Skepticism of Accounting Standards

Main Purpose - This study seeks to determine how the behavior of micro-entrepreneurs skepticism towards accounting standards.

Method - This study uses a qualitative descriptive method. Several parties from micro-entrepreneurs, lecturers, and the cooperative service become the primary informants.

Main Findings - Micro entrepreneurs do not want to make financial reports for their businesses. In addition, they are still not familiar with specific accounting standards for micro-entities. These things then resulted in the mixing of business and household operational books.

Theory and Practical Implications – The government must position itself as the coach and educator of micro-entrepreneurs. In addition, accounting training becomes an urgency for their business operations.

Novelty – This research raises the issue of skepticism of micro-entrepreneurs in understanding accounting standards.


laporan keuangan; pengetahuan akuntansi; standar akuntansi; usaha mikro

Full Text:



Abe, M., Troilo, M., & Batsaikhan, O. (2015). Financing Small and Medium Enterprises in Asia and the Pacific. Journal of Entrepreneurship and Public Policy, 4(1), 2-32.

Achadiyah, B. N. (2019). Otomatisasi Pencatatan Akuntansi pada UMKM. Jurnal Akuntansi Multiparadigma, 10(1), 188-206.

Ahmad, K., & Zabri, S. M. (2015). Factors Explaining the Use of Management Accounting Practices in Malaysian Medium-Sized Firms. Journal of Small Business and Enterprise Development, 22(4), 762-781.

Albu, C. N., & Albu, N. (2017) The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Romania. Accounting in Europe, 14(1-2), 177-186.

Andersén, J., & Samuelsson, J. (2016). Resource Organization and Firm Performance: How Entrepreneurial Orientation and Management Accounting Influence the Profitability of Growing and Non-Growing SMEs. International Journal of Entrepreneurial Behaviour and Research, 22(4), 466-484.

Andrikopoulos, P., & Khorasgani, A. (2018). Predicting Unlisted SMEs’ Default: Incorporating Market Information on Accounting-Based Models for Improved Accuracy. British Accounting Review, 50(5), 559-573.

Arafat, I., Dunne, T., & Ahmed, A. H. (2020). Splitting Accountability Hairs: Anomalies in the Adaptation of IFRS for SMEs in the UK and Ireland. Accounting in Europe, 17(2), 183-203.

Artini, L. G. S., & Sandhi, N. L. P. S. (2021). Comparison of SME Stock Portfolio and Manufacturing Company Performance in the Indonesian, Indian and Chinese Stock Markets. Journal of Economic and Administrative Sciences, 37(2), 209-237.

Armitage, H. M., Webb, A., & Glynn, J. (2016). The Use of Management Accounting Techniques by Small and Medium-Sized Enterprises: A Field Study of Canadian and Australian Practice. Accounting Perspectives, 15(1), 31-69.

Azudin, A., & Mansor, N. (2018). Management Accounting Practices of SMEs: The Impact of Organizational DNA, Business Potential and Operational Technology. Asia Pacific Management Review, 23(3), 222-226.

Bartolini, M., Gardini, S., & Savioli, G. (2014). International Financial Reporting Standards and SMEs: The Effects on Firm Rating According to Basel II. International Journal of Accounting, Auditing and Performance Evaluation, 10(1), 43-67.

Bautista-Mesa, R., Muñoz-Tomás, J. M., & Horno-Bueno, M. P. (2019). Does the IASB Know the Needs of SMEs? A Comparative Analysis between the IFRS for SMEs and Full IFRS Due Processes. Spanish Accounting Review, 22(2), 203-217.

Bauwhede, H. V., Meyere, M. D., & Cauwenberge, P. V. (2015). Financial reporting Quality and the Cost of Debt of SMEs. Small Business Economics, 45(1), 149-164.

Binh, V. T. T., Tran, N., Thanh, D. M., & Nga, N. T. H. (2020). Impact of Accountant Resource on Quality of Accounting Information System: Evidence from Vietnamese Small and Medium Enterprises. ACRN Journal of Finance and Risk Perspectives, 9(1), 1-14.

Bonito, A., & Pais, C. (2018). The Macroeconomic Determinants of the Adoption of IFRS for SMEs. Spanish Accounting Review, 21(2), 116-127.

Cahyaningtyas, F., & Ningtyas, M. N. (2020). Akuntan Outsourcing dan Kinerja UMKM: Perspektif Resource Based View. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 4(2), 167-182.

Carey, P. J. (2015). External Accountants’ Business Advice and SME Performance. Pacific Accounting Review, 27(2), 166-188.

Cherry, M. (2016). Accounting for Trust: A Conceptual Model for the Determinants of Trust in the Australian Public Accountant – SME Client Relationship. Australasian Accounting, Business and Finance Journal, 10(2), 3-22.

Coetzee, F., & Boys, P. W. (2017). SME Perceptions of the Independent Review and Accounting Skills on Bank Financing: South African Perspective. Banks and Bank Systems, 12(2), 51-59.

Coram, P. J. (2018). Discussion of: Accounting Practitioners’ Attitudes toward Accounting Harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research, 17(2), 123-126.

Corazza, L. (2017). The Standardization of Down-Streamed Small Business Social Responsibility (SBSR): SMEs and Their Sustainability Reporting Practices. Information Resources Management Journal, 30(4), 39-52.

Cosenz, F., & Noto, L. (2015). Combining System Dynamics Modelling and Management Control Systems to Support Strategic Learning Processes in SMEs: A Dynamic Performance Management Approach. Journal of Management Control, 26(2-3), 225-248.

Cultrera, L., & Brédart, X. (2016). Bankruptcy Prediction: The Case of Belgian SMEs. Review of Accounting and Finance, 15(1), 101-119.

Damak-Ayadi, S., Sassi, N., & Bahri, M. (2020). Cross-Country Determinants of IFRS for SMEs Adoption. Journal of Financial Reporting and Accounting, 18(1), 147-168.

Devi, S. S., & Samujh, R. H. (2015). The Political Economy of Convergence: The Case of IFRS for SMEs. Australian Accounting Review, 25(2), 124-138.

Gassen, J. (2017). The Effect of IFRS for SMEs on the Financial Reporting Environment of Private Firms: An Exploratory Interview Study. Accounting and Business Research, 47(5), 540-563.

Girella, L., Zambon, S., & Rossi, P. (2019). Reporting on Sustainable Development: A Comparison of Three Italian Small and Medium-Sized Enterprises. Corporate Social Responsibility and Environmental Management, 26(4), 981-996.

Fera, P., & Salzillo, G. (2021). Earnings Quality and the Cost of Debt for SMEs under Severe Information Asymmetry. Journal of Governance and Regulation, 10(3), 128-139.

Handley, K., Wright, S., & Evans, E. (2018). SME Reporting in Australia: Where to Now for Decision-Usefulness? Australian Accounting Review, 28(2), 251-265.

Huguet, D., & Gandía, J. L. (2016). Audit and Earnings Management in Spanish SMEs. BRQ Business Research Quarterly, 19(3), 171-187.

Kalkhouran, A. A. N., Rasid, S. Z. A., Sofian, S., & Nedaei, B. H. N. (2015). A Conceptual Framework for Assessing the Use of Strategic Management Accounting in Small and Medium Enterprises. Global Business and Organizational Excellence, 35(1), 45-54.

Kaya, D., & Koch, M. (2015). Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – Early Empirical Evidence. Accounting and Business Research, 45(1), 93-120.

Kim, J. H., & Im, C. C. (2017). The Study on the Effect and Determinants of Small-and Medium-Sized Entities Conducting Tax Avoidance. Journal of Applied Business Research, 33(2), 375-390.

Kim, J. H., & Yasuda, Y. (2019). Accounting Information Quality and Guaranteed Loans: Evidence from Japanese SMEs. Small Business Economics, 53(4), 1033-1050.

Kishali, Y., Sharma, H., & Mitchem, C. (2015). An Analysis of IFRS for SMEs from the Accountants’ Perspectives: Evidence from Turkey. Journal of International Business and Economics, 15(1), 17-29.

Kvaal, E. (2017). The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Norway. Accounting in Europe, 14(1-2), 150-157.

Laureano, R. M. D. S., Machado, M. J. C. V., & Laureano, L. M. D. S., (2016). Maturity in Management Accounting: Exploratory Study in Portuguese SME. Society and Economy, 38(2), 139-156.

Lindawati, A. S. L. (2014). A Study of Collective Entrepreneurship Model as an Alternative in Empowering Micro, Small and Medium Enterprise (MSME) Cooperatives. Journal of Economics, Business, & Accountancy Ventura, 17(2), 171-186.

Liu, S., & Skerratt, L. (2018). Earnings Quality Across Different Reporting Regimes: Listed, Large Private, Medium-Sized, Small and Micro Companies in the UK. Journal of Applied Accounting Research, 19(1), 2-19.

López, O. L., & Hiebl, M. R. W. (2015). Management Accounting in Small and Medium-Sized Enterprises: Current Knowledge and Avenues for Further Research. Journal of Management Accounting Research, 27(1), 81-119.

Maelah, R., & Yadzid, N. H. N. (2018). Budgetary Control, Corporate Culture and Performance of Small and Medium Enterprises (SMEs) in Malaysia. International Journal of Globalisation and Small Business, 10(1), 77-99.

Marina, A. (2021). Perspectives of Different Stakeholder Groups about the Alignment of IFRS for SMEs with IFRS Standard. Studies in Business and Economics, 16(3), 109-122.

Narsa, N. P. D. R. H. (2017). SAK-ETAP sebagai Solusi Overload Standar Akuntansi bagi Usaha Mikro, Kecil, Menengah, dan Koperasi. Ekuitas: Jurnal Ekonomi dan Keuangan, 1(1), 44-65.

Nassar, M., Nimer, K., & Islam, A. R. M. (2020). The Suitability of the Small and Medium-Sized Enterprises in Dubai to the Requirements of International Financial Reporting Standards. International Journal of Economics and Business Research, 20(1), 41-58.

Niswatin, Noholo, S., Tuli, H., & Wuryandini, A. R. (2017). Perilaku Pengusaha Mikro Betawi Perantauan terhadap Cost Reduction. Jurnal Akuntansi Multiparadigma, 8(3), 427-443.

Ngoma, M., Ernest, A., Nangoli, S., & Christopher, K. (2017). Internationalisation of SMEs: Does Entrepreneurial Orientation Matter? World Journal of Entrepreneurship, Management and Sustainable Development, 13(2), 96-113.

Palazuelos, E., Crespo, Á. H., & Corte, J. M. D. (2018). Effect of Perceived Default Risk and Accounting Information Quality on the Decision to Grant Credit to SMEs. Risk Management, 20(2), 121-141.

Palazuelos, E., Crespo, Á. H., & Corte, J. M. D. (2020). Auditing and Credit Granting to SMEs: An Integrative Perceptual Model. Managerial Auditing Journal, 35(1), 152-174.

Panjaitan, J. M., Timur, R. P., & Sumiyana, S. (2021). How Does the Government of Indonesia Empower SMEs? An Analysis of the Social Cognition Found in Newspapers. Journal of Entrepreneurship in Emerging Economies, 13(5), 765-790.

Pedroso, E., & Gomes, C. F. (2020). The Effectiveness of Management Accounting Systems in SMEs: A Multidimensional Measurement Approach. Journal of Applied Accounting Research, 21(3), 497-515.

Perera, D., & Chand, P. (2015). Issues in the Adoption of International Financial Reporting Standards (IFRS) for Small and Medium-Sized Enterprises (SMES). Advances in Accounting, 31(1), 165-178.

Perera, D., Chand, P., & Mala, R. (2020). Confirmation Bias in Accounting Judgments: The Case for International Financial Reporting Standards for Small and Medium-Sized Enterprises. Accounting and Finance, 60(4), 4093-4119.

Pradhan, J. P., & Das, K. (2015). Regional Export Advantage of Rising Power SMEs: Analytics and Determinants in the Indian Context. Critical Perspectives on International Business, 11(3/4), 236-258.

Qamruzzaman, M., & Jianguo, W. (2019). SME Financing Innovation and SME Development in Bangladesh: An Application of ARDL. Journal of Small Business & Entrepreneurship, 31(6), 521-545.

Ram, R., & Newberry, S. (2017). Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs. Abacus, 53(4), 485-512. 10.1111/abac.12122

Rickards, R. C., & Ritsert, R. (2018). Organisational Influences on Management Accounting Toolkits in Chinese Enterprises: An Exploratory Study. International Journal of Managerial and Financial Accounting, 10(1), 16-31.

Ritchi, H., Azis, Y., Adrianto, Z., Setiono, K., & Sanjaya, S. (2020). In-App Controls for Small Business Accounting Information System: A Study of Domain Understanding. Journal of Small Business and Enterprise Development, 27(1), 31-51.

Riva, E. D., & Salotti, B. M. (2015). Adoption of the International Accounting Standard by Small and Medium-Sized Entities and Its Effects on Credit Granting. Revista Contabilidade e Financas, 26(69), 304-316.

Saeidi, S. P., Othman, M. S. H., Saeidi, P., & Saeidi, S. P. (2018). The Moderating Role of Environmental Management Accounting between Environmental Innovation and Firm Financial Performance. International Journal of Business Performance Management, 19(3), 326-348.

Samuelsson, J., Andersén, J., Ljungkvist, T., & Jansson, C. (2016). Formal Accounting Planning in SMEs: The Influence of Family Ownership and Entrepreneurial Orientation. Journal of Small Business and Enterprise Development, 23(3), 691-702.

Sánchez-Ballesta, J. P., & Yagüe, J. (2021). Financial Reporting Incentives, Earnings Management, and Tax Avoidance in SMEs. Journal of Business Finance and Accounting, 48(7-8), 1404-1433.

Sari, D. P. (2013). Telisik Perlakuan Teori Entitas Usaha Mikro, Kecil dan Menengah. Jurnal Akuntansi Multiparadigma, 4(2), 188-197.

Schans, D. V. D. (2015). The British Business Bank's Role in Facilitating Economic Growth by Addressing Imperfections in SME Finance Markets. Venture Capital, 17(1-2), 7-25.

Sharma, U., & An, Y. (2018). Accounting and Accountability in Fiji: A Review and Synthesis. Australian Accounting Review, 28(3), 421-427.

Tsunogaya, N., & Hellmann, A. (2020). Using Arguments and Myths to Lobby Over Controversial Accounting Issues: Evidence from Japan. Pacific Accounting Review, 32(3), 355-390.

Vigneron, L., & Mard, Y. (2016). Earnings Management Across Publicly Traded and Privately Held French SMEs. International Journal of Entrepreneurship and Small Business, 29(3), 416-440.

Warren, R., Carter, D. B., & Napier, C. J. (2020). Opening up the Politics of Standard Setting through Discourse Theory: The case of IFRS for SMEs. Accounting, Auditing and Accountability Journal, 33(1), 124-151.

Williams, B. R., & O'Donovan, G. (2015). The Accountants’ Perspective on Sustainable Business Practices in SMEs. Social Responsibility Journal, 11(3), 641-656.

Yanto, H., Yulianto, A., Sebayang, L. K. B., & Mulyaga, F. (2017). Improving the Compliance with Accounting Standards without Public Accountability (SAK ETAP) by Developing Organizational Culture: A Case of Indonesian SMEs. Journal of Applied Business Research, 33(5), 929-940.



  • There are currently no refbacks.

Copyright (c) 2021 Sarwenda Biduri, Dinda Putri Kusuma Wardani, Sigit Hermawan, Wiwit Hariyanto

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.