Implementation of Accounting Recording in MSME Bussinesses (Case Study of The New Electrical Shop) 20 17

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, contributing significantly to Gross Domestic Product (GDP) and employment. However, many MSMEs face challenges in financial management, especially in terms of simple accounting records that do not comply with applicable standards. This study aims to analyze the implementation of accounting records at Toko Listrik Baru Elektrik in Kembangarum Village, Mranggen District, Demak Regency, and to identify obstacles, appropriate implementation, and benefits of good accounting records. The method used is a case study with a descriptive qualitative approach, through interviews, observations, and documentation. The results of the study indicate that Toko Listrik Baru Elektrik has not fully implemented systematic accounting records in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The main obstacles faced include a lack of understanding of accounting, limited human resources, and minimal training. Implementation of good accounting records can improve financial transparency, facilitate decision making, and increase business credibility in the eyes of financial institutions. This study is expected to contribute to the development of MSME capacity, especially in the field of accounting, as well as being a reference for further research.