SKEPTISME PELAKU USAHA MIKRO TERHADAP STANDAR AKUNTANSI

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

Abstract


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.


Keywords


laporan keuangan; pengetahuan akuntansi; standar akuntansi; usaha mikro

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.2.25

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