PILAR PENERAPAN AKUNTANSI MENUJU KEUNGGULAN KOMPETITIF UKM

Mujilan Mujilan, Intan Immanuela

Abstract


Abstrak – Pilar Penerapan Akuntansi menuju Keunggulan Kompetitif UKM

Tujuan Utama – Penelitian ini berupaya mengungkapkan situasi UKM dalam menerapkan akuntansi untuk pengembangan bisnis.

Metode – Penelitian menggunakan metode pengujian PLS-SEM dan wawancara. Sejumlah pemilik-pengelola usaha kecil bidang kuliner terlibat sebagai sampel dan informan.

Temuan Utama – Penelitian ini menunjukkan bahwa penggunaan informasi akuntansi tidak mampu menjembatani antara pemahaman akuntansi dengan tingkat implementasi akuntansi di UKM. Pemahaman konsep dan standar akuntansi masih sangat rendah. Implikasinya, pencatatan keuangan menurut intuisi masing-masing pemilik.

Implikasi Teori dan Kebijakan – Implementasi akuntansi pada UKM dapat ditingkatkan dengan memperhatikan aspek motivasi dalam memahami manfaat penggunaan informasi keuangan. Penerapan akuntansi di UKM dapat diawali dengan praktik yang paling sederhana kemudian ditingkatkan secara bertahap.

Kebaruan Penelitian – Penelitian menjembatani kesenjangan persepsi dan harapan antara pendidik dan peneliti dengan situasi, kondisi, dan kebutuhan nyata di UKM.

 

Abstract - Pillars of Accounting Application towards Competitive Advantage of SMEs

Main Purpose - This research seeks to reveal the situation of SMEs in applying accounting for business development.

Method - The research used the PLS-SEM testing method and interviews. Many culinary small business owner-managers were involved as samples and informants.

Main Findings - This research shows that accounting information cannot bridge between accounting understanding and the level of accounting implementation in SMEs. The understanding of accounting concepts and standards is still shallow. The implication is that financial records are according to the intuition of each owner.

Theory and Practical Implications - Implementation of accounting in SMEs can be improved by paying attention to aspects of motivation in understanding the benefits of using financial information. The accounting application in SMEs can begin with the most straightforward practices and then gradually improve.

Novelty - The research bridges the gap of perceptions and expectations between educators and researchers with the actual situation, conditions, and needs in SMEs.


Keywords


akuntansi; informasi; pencatatan; ukm

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.3.35

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