Lestari, Yunie Indah (2007) STANDARISASI SISTEM PELAPORAN KEUANGAN PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM)(Studi pada Sektor Usaha Keripik Pisang di Kabupaten Lumajang). Other thesis, University of Muhammadiyah Malang.


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SMEs are one important part of the economy of a country or region. Various types of business have been developed by SMEs in Indonesia in accordance with the conditions and potentials of each region, one of which is the business sector in Lumajang banana chips, East Java Province. The majority of banana chips manufacturers in Lumajang still run the traditional management systems and accounting records have not done, so that the corresponding GAAP financial statements are never made. This business outlook is very good, therefore the authors conducted research with the title Standards for Financial Reporting System for Micro, Small and Medium Enterprises (MSMEs) (Studies on Banana Chips Sector Lumajang). The purpose of this study is to describe the financial reporting system that has been applied to the business sector in Lumajang banana chips, and formulate standardization of financial reporting systems appropriate to apply to the business sector. Research belonging to the research and development is done in Lumajang District, East Java. The population in this research is the business sector in Lumajang banana chips. Established by purposive sampling, as many as four chips banana producers. This research using descriptive analysis, including review implementation during this reporting system is applied on banana chips business sector. Consisted of analysis of financial records, including proof of the transaction and recording stages of the cycle accounting, financial reporting and analysis, then formulate an appropriate financial reporting model to be applied in the business sector. Through the efforts of financial reporting systems are made, interpreted operations during one period and described the future prospectus of the business. From the analysis concluded that during this SME business sector in Lumajang banana chips have not made the proper accounting and bookkeeping company in managing finances. Conventional accounting system is the system most suitable to apply to the SME sector of this business. The system is a simple accounting cycle that will facilitate the management company to manage its financial, comprising: recording events and journals, grouping, summarizing, and reporting. Based on the above conclusions, the authors suggested that SMEs banana chips business sector in managing the company finances should use accounting and bookkeeping process correctly, although the systems and methods. Managers of SMEs already should want to learn good financial management system using the accounting process, therefore, necessary role of the Office of Kopindag to provide guidance to the business sector.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 20 Jun 2012 04:06
Last Modified: 20 Jun 2012 04:06

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