ANALISIS AKUNTABILITAS DAN PEMBINAAN AKUNTANSI PADA PENGUSAHA KECIL DI KECAMATAN BANGKALAN DAN BURNEH KABUPATEN BANGKALAN

FERDYAN, IVAN (2012) ANALISIS AKUNTABILITAS DAN PEMBINAAN AKUNTANSI PADA PENGUSAHA KECIL DI KECAMATAN BANGKALAN DAN BURNEH KABUPATEN BANGKALAN. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The development of small medium enterprise in Indonesia is very fast, but this development is inconsistent with their knowledge about recording their business activities. Assume that most of the recording activity in the business activities is not an important so that the business they run is not optimal. It is also due to their understanding of accounting is less. Less of knowledge of accounting will have negative impact for exemple is difficult to determine the position, assets, debt, and capital, difficult set profit / loss efforts appropriately, the cost can not be determined exactly, it is difficult to received credit from banks, it is difficult in the imposition of tax. To overcome this needs to be accounting guidance program for small entrepreneur. This research included in the descriptive research. The sample was used a small entrepreneur in Bangkalan and Burneh District of Bangkalan Regency by 65 respondents. The sample intrepretation techniques used quote sampling. The research data was taken use a questionnaire. After the tabulated, data are analyzed use frequency distributions and cross tabulations. The results showed that most accountability of small entrepreneurs in Bangkalan and Burneh District of Bangkalan Regency is low because only keep the books or records in the form of expenditures and receipts alone. Low accountability of small entrepreneurs in Bangkalan and Burneh District of Bangkalan Regency because the level of their understanding of accounting concepts is less. Then for the accounting guidance variable most respondents with all levels of existing knowledge that is less, enough, and good answers agree with the holding of accounting guidance to small entrepreneur. Seeing the results of this research should be done accounting guidance to small entrepreneur in Bangkalan and Burneh District of Bangkalan Regency to increase their understanding of accounting concepts so that they can make a good bookkeeping for his business and is in the form of accountability that they are doing better. Keywords : Accountability, Accounting Guidance, Small Entrepreneur.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING
600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 05 Jul 2018 07:59
Last Modified: 05 Jul 2018 07:59
URI: http://eprints.perbanas.ac.id/id/eprint/3275

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