GROUP TASKS 5

Group name : Riski Sijabat (180420003)

: Rauzatul Jannah (180420025)
: Nurul Fazmi (190420113)
: Nada Anisrina Delsa (190420029)
Class : IV A Accounting for Micro, Small and Medium Entities

MINI REVIEW
MSME ACCOUNTING

Abstract
The term MSME refers to business activities established by the community, both
in the form of individual businesses and business entities. In the Indonesian economy,
MSMEs are the business group that has the largest number and is proven to be resistant
to various kinds of shocks from the economic crisis. The Central Statistics Agency
(BPS) provides a definition of MSMEs based on the quantity of labor. Small businesses
are business entities that have a workforce of 5 to 19 people, while medium businesses
are business entities that have a workforce of 20 to 99 people. Small and medium
business (SME) accounting is carried out by keeping complete records of all income
and expenses and accurately by retrieving financial information from business
transactions. MSME accounting cycle (micro, small, and medium) to assist business
owners in running their businesses. The application of this cycle not only facilitates the
process of recording financial flows in a business, but is also useful in planning the
future of the business.
Keywords: Perception, MSME Accounting, MSME Success
preliminary
Micro, Small and Medium Enterprises or known as MSMEs are recognized as one
of the real contributors to the Indonesian national economy, besides that MSMEs are
also referred to as one of the pillars of economic growth in Indonesia. The contribution
of MSMEs to domestic economic growth reaches 60 percent. Even the MSME sector
absorbs 97 percent of Indonesia's productive workforce and acts as a buffer for the
national economy in times of crisis (IAI, 2016).
The contribution of Small and Micro Enterprises (SMEs) to the economic
development of most developing countries is very large. Providing employment to
nearly two thirds of the working population in these countries, which contributes to
increasing government revenues through the payment of income taxes, as well as
providing income in the form of profits, dividends and wages to households just to
name a few, has become a key feature of SMEs. to developing countries including
Ghana (IAI, 2016)
Growing SMEs will also contribute to expanding the size of the direct productive
sector in the economy; generate tax revenue for the government; and, overall, facilitate
poverty alleviation through fiscal transfers and income from employment and corporate
ownership. The position of micro, small and medium enterprises (MSMEs) in the
Indonesian economy is very important, this can be seen from: a) their position as a
major player in economic activities in various sectors, b) a large provider of
employment opportunities, c) an important player in the development of activities local
economy and community empowerment, d) creation of new markets and innovations, e)
contribution in maintaining the balance of payments. This very important position
makes MSMEs need a reliable information system and a competent entrepreneurial
personality so that it will have an impact on managerial performance. The role of Micro,
Small and Medium Enterprises is very important, so it must be considered how to
improve performance in these SMEs, namely through financial reports, the main
problem in developing these businesses is financial management. MSME actors are not
aware of the importance of financial statements in a company because of the limited
information and knowledge about accounting. Things like this relate to the educational
background of the Human Resources (HR) in the MSMEs. To describe a good company
performance, it is necessary to have relevant and reliable financial reports.
The role of MSMEs has a strategic value in strengthening the national economy
(people's economy), so the government should give proper attention (strategy and
policies) for empowerment (priority and partiality), which is seen as a group of business
units that should be integrated in the national business world which will later be can
increase the cost of living and its competitiveness (Arliman, 2017).
MSMEs as the forerunner of entrepreneurship in the process, need to be given
more careful attention from various aspects. The development of the number of Micro,
Small and Medium Enterprises (MSMEs) from year to year is increasing. It can be seen
from the number of SMEs in Sagulung Sub-district in 2014 there were 34 business
actors, in 2015 there were 12 business actors and in 2016 there were 1 business actor
assisted by Batam City MSMEs (Neli & Tertarik, 2017).
Currently, the Batam City MSMEs have formed an MEA (Asean Economic
Community) companion team which is a contract employee of the cooperative ministry
tasked with providing education on product production standards and guidance on
business legality. The target of each MEA team is that business actors can be
independent, can carry out import and export activities (Interested, 2017).

Method
This mini review of MSME accounting was carried out by reading and analyzing
30 journal articles per review. These articles are summarized in the table below. The
first table presents information about journal articles regarding title, author, publisher,
and year of publication. The second table represents the contents of the journal articles,
including the research objectives, findings, and recommendations.
 Table 1
Journal and Publisher Distribution

No Article Name Author Year Publisher

1 Mapping the Application of Emkm Financial Yananto Mihadi 2018 MercuBuana University
Accounting Standards to MSMEs in Cities Putra
South Tangerang

2 Application of Accounting in Micro, Small Elisabeth Penti 2021 Informatics and Business
and Medium Enterprises (MSMEs) Kurniawati, Institute Darmajaya
Easter Ika
Nugroho and
Chandra Arifin

3 Effect of Accounting Knowledge, Business Dwi Lestanti 2015 Yogyakarta State University
Experience, and Work Motivation Motivasi
Against Perceptions of the Use of
Accounting Information on SMEs in
Indonesia
Boyolali

4 Effect of Management Accounting Susi Handayani, 2014 ACCRUAL

Information System Characteristics: Broad Hariyati Accounting journal
Scope,
Timeliness, Aggregated, and Integrated on
Managerial Performance of SMEs.
(Study on MSMEs in Wedoro Village,
Sidoarjo Regency)

5 Development of Financial Statement Viola Syukrina E 2019 Sandalwood Service

Preparation With Janrosl, Kiki
 The Use of Sak Emkm on MSME Actors in Futich Rosida,
the Flamboyant Plot Annisa Anugrah
Maulidina
6 Simple Accounting Model for Food MSMEs Ratieh 2019 JPPM (Journal of
in Semarang City Widhiastuti, Community Service and
Kardiyem, Nina Empowerment)
Farliana

7 Implementation of Financial Reporting for Rizky Aminatul 2019 International Journal Of

MSMEs Based on SAK EMKM Mutiah Social Science And
Business

8 Analysis of Accounting Applications in Risal and Renny 2012 Journal of Accounting and
MSMEs in Pontianak City Wulandari Business Research

9 The Role of Mobile-Based Accounting Ni Kadek 2019 KRISNA Journal:

Information Systems for Improving MSME Sinarwati, Edy Accounting Research
Performance Sujana and Collection
Nyoman Trisna
Herawati

10 Automation of Accounting Recordings in Bety Nur 2019 (JAMAL): Multiparadigm

MSMEs Achadiyah Accounting Journal

11 Analysis of Factors Affecting the Use of Dian Efriyanti 2020 Applied Business Journal
Accounting Information in Batam City
SMEs

12 Recording and Bookkeeping Via the Umkm Muhammad Agus 2020 Servant Scientific Journal
Accounting Application in Sidoarjo Muljanto

13 Quality of MSME Financial Reports Related Endang Purwanti 2021 Journal of STIE Semarang
to Accounting Training, , Rafli
 Business Scale, Utilization of Accounting Hendrawan
Information Mustofa
14 Technical Training for Compiling Financial Mais Ilsan, 2020 Journal of Community
Reports for Agribusiness MSMEs Muhammad Service Innovation Results
Salim, Tsalis (JIPEMAS)
Kurniawan
Husain

15 The Influence of Spiritual Intelligence, Yohana Maslikah, 2020 Journal of Accounting,

Accounting Application, Tax Understanding Princess Azmary Taxation, and Auditing
on Umkm . Compliance

16 A Solution from Accounting Students and  Sanggrama E 2020 Maranatha Accounting

 Rahmat R
Lecturers for the Development of MSMEs in Journal
Indonesia Se Tin S

17  Savitri R
Accounting Recording in Micro, Small and 2018 JMBI UNSRAT (Scientific
Medium Enterprises (Study on Mr. Pelangi Saifudin Journal of Business
Umkm Semarang) Management and
Innovation at Sam Ratulangi
University)
18 Assistance in the Implementation of  Yananto 2020 Abdimas Bina Bangsa
Business Governance and Bookkeeping MihadiPutra Journal
Based on SAK-EMKM in the Small Abdul Ghani
Business Sector in South Meruya Village

19 Analysis of Financial Statement Preparation AzizahRachmanti 2019 BALANCE: Economic,

of Batik Jumput Dahlia SMEs Based on SAK- Hariyadi M Business, Management and
EMKM Adrianto A Accounting Journal

20 Workshop on Preparation of Financial Hapsari D 2018 STRONG : General Finance

Reports Based on Sak Emkm to MSMEs in Pratomo D and Applied Accounting
Karangpawitan District, Garut Regency Khairunnisa K
21 Application of Emkm Financial Accounting Yuli Rawun And 2019 Caltex Riau Polytechnic
Standards in Preparation of Financial Oswald N. Journal
Statements for MSMEs (A Study of Coastal Tumilaar
MSMEs in Malalayang District, Manado)

22 Recording of MSME Financial Reporting Yayuk 2017 REFERENCE: Journal of

(Case Study in Malang City) Sulistyowati Management and
Accounting Sciences
23 Umkm's Perception in Understanding Sak IC Kusuma, V. 2018 Accounts Journal
Emkm Lutfiany

24 Analysis of the Role of Innovation, Husnul Khatimah, 2020 CONTINUITY:

Accounting Competence, and Government Saksono Budi Management Journal and
Support on the Competitiveness of MSMEs Accounting Journal
in South Tangerang City

25 Readiness of SMEs in the Implementation of Evi Puji Lestari 2019 JAD: Dewantara's Journal
Sak Emkm Furniture Craftsmen in Catak of Accounting & Finance
Gayam Village, Mojowarno Research

26 Application of Accounting Records and Ade Sri Mulyani, 2019 JOURNAL ABDIA BSI:
Reports in Micro, Small and Medium Ety Nurhayaty, Journal of Community
Enterprises (MSMEs) Kasmanto Service
Miharja

27 Improving the Knowledge and Skills of Sigit Hermawan, 2020 ADPI National Seminar
Culinary SMEs through Accounting, Ainur Serving the Nation
Branding, and Halal Food Training Rochmaniah,
Ruci Arizanda
Rahayu
28 Accounting Education and Technical Amrie 2019 JPM (Journal of Community
Guidance for the Preparation of Micro, Small Firmansyah, Service): Wikrama Parahita
and Medium Enterprises Financial Reports Amardianto
Arham, Aji M.
Elvin Nor

29 “Out of Head Accounting” And “Simple” Thera Arena, 2017 Infestation

Ala Umkm Batik Tanjung Bumi That Is Full Nurul Herawati,
of Religious Values And Mutual Trust (An Achdiar Redy
Ethnographic Study) Setiawan

30 Implementation of Financial Accounting Goddess 2019 AKSI Journal (Accounting

Standards for Micro, Small and Medium Kirowati, Vaisal and Information Systems)
Entities (Sak Emkm) in Financial Reports in Amir
the Era of the Industrial Revolution 4.0 (Case
Study on MSMEs in Madiun City

Table 2
Article Category By Subject

No Article Title Destination Finding Conclusion

1 Mapping the This study aims to Research result After observing and analyzing the
Application of map MSMEs that This shows that the perception research data that has been
Emkm Financial have made financial of the owner or manager of presented, the following
Accounting statements in MSMEs considers conclusions can be drawn:
Standards to accordance with SAK The importance of Perception of the owner or
SMEs in Cities EMKM and prove the understanding SAK EMKM. MSME managers in South
South Tangerang effectiveness of the However, 80.4% (majority) of Tangerang City regarding
 SAK EMKM. Thus, MSMEs in South Tangerang
MSMEs can make the City have not implemented
transition from SAK EMKM in their financial
reporting to statements. This happens
cash-based financial because there are several
reporting on an obstacles that
accrual basis. Faced by the owner or manager
of MSMEs in South Tangerang
City in
Record financial reports.
Accounting Standards
Micro, Small and Medium Entity
Finance (SAK EMKM), namely
the Owner
Or MSME managers consider the
importance of understanding
SAK
EMKM, this is reflected in the
results of the study which showed
that 74.6%
The owner or manager of
MSMEs has never received
socialization on the subject
SAK EMKM so that they want a
continuous socialization
regarding the SAK EMKM

2 Application of This research aims to The results of the study show From the results of this study,
Accounting in Knowing and that most of the MSMEs in conclusions were drawn
Micro, Small and analyzing the Salatiga has recorded sales, Whereas the records carried out
Medium application of purchases, inventories, salary include recording sales (66.67%),
Enterprises accounting in Micro, costs and expenses purchases (64.70%), inventories
(MSMEs) Small and Medium other. While the reports made (52.94%), cash inflows
Enterprises include reports on sales, (78.43%), cash out (78.43%),
(MSMEs) and the purchases, inventory and expenses
constraints faced in payroll. Obstacles that hinder (60.78%) and salary (47.06%).
them. This study took MSMEs in the application of Accounting reports are carried out
51 SMEs accountants include the only for business management
in Salatiga City with background purposes. Partially
convenience sampling education background, have The size of the report made by the
method. The data used never attended accounting manager
is primary data training and there is no need Business is Sales report (66.67%),
obtained through on the application of Purchase report (52.94%), report
 interviews and accounting Inventory(45.10%) and payroll
questionnaires. The report
analysis technique of (41.18%).
this research is
qualitative descriptive
analysis techniques

3 The Effect of This study aims to There is a positive and For MSME owners, it is
Accounting determine: (1) The significant influence on recommended
Knowledge, Effect of Accounting Accounting Knowledge To further improve knowledge
Business Knowledge Against Perception of Use Accounting knowledge in order to
Experience, and Against Perceptions of Accounting Information on Make appropriate financial
Work Motivation the Use of Accounting Actors reports
on Perceptions of Information on SMEs in Boyolali. With accounting standards that
the Use of MSME Actors in There is a positive influence applies, MSME actors are advised
Accounting Boyolali; (2) and to
Information on The Effect of Business Significant Business take part in the trainings
MSME Actors in Experience on the Experience business related,
Boyolali Perception of the Use Against Perception of Use participate in activities related to
of Accounting Accounting Information on development and empowerment
Information on Actors small and medium-sized
SMEs in Boyolali; (3) SMEs in Boyolali. businesses that
The Effect of Work There is no positive influence organized by the Department of
Motivation on the and Cooperatives
Perception of the Use Significant Work Motivation and SMEs in Boyolali Regency.
of Accounting on
Information on Perception of Information Use
MSMEs in Boyolali Accounting for SMEs inlaku
and (4) The Effect of Boyolali. There is a positive
Accounting influence and
Knowledge, Business Significant Knowledge of
Experience, and Work Accounting,
Motivation on the Business Experience and
 Perception of the Use Motivation
of Information Working together Perception
Accounting for SMEs Use of Accounting Information
in Boyolali. For SMEs in Boyolali.

4 Influence of The aim of this The results of the study That even though MSMEs are a
Management research is indicate that the Management type of business that
Accounting Analyzing the effect Accounting Information large, but still requires extensive,
Information of using management System timely, integrated and
System accounting Broadscope, timeliness, comprehensive approach that can
Characteristics: information in the integrated, and aggregate have assist managers in making the
Broad Scope, form of broad scope, an effect on right decisions
Timeliness, timeliness, Managerial Performance is resulting in an increase in
Aggregated, and aggregation and measured using a self-rating managerial performance related
Integrated on integration on MSME instrument which is reflected in to related efficiencies
MSME managerial 4 (four) indicators, namely costs but still pay attention to
Managerial performance increased income, savings customer satisfaction so as to
Performance. which is in the village costs, increased customer increase
(Study on MSMEs of Wedoro, Kab. satisfaction and increased use MSME income is in an uncertain
in Wedoro Sidoarjo. Based on the of assets. environment.
Village, Sidoarjo background, the
Regency) formulation of the
problem proposed in
this study is whether
the
Management
Accounting
Information that is
broad scope,
timeliness, integrated,
and aggregated affect
the managerial
performance of SMEs
 in Wedoro village,
Kab. Sidoarjo

5 Development of This research was The results of this service Development activities for the
Financial carried out with the activity can add insight and preparation of Financial Reports
Statement aim of enabling share knowledge based on SAK EMKM to
Preparation With business actors to To the existing community, Crispy bananas, grilled meatballs
The Use of Sak make structured especially the business actors and onion cakes in the
Emkm on Small bookkeeping of krispy bananas, grilled Flamboyant Lot go well
and Medium In good financial meatballs and onion cakes in smoothly. Business actors are
Enterprises reports according to the Flamboyan Lot. quite enthusiastic about
Perpetrators in EMKM standards and participating in the activity until
Flamboyant Lands able to identify needs the event is over and feel
additional working benefits of training for their
capital through business progress. Some of the
income allowance or participants have also started to
bank credit understand
application, for that the importance of preparing
This service provides Financial Statements based on
guidance on how to SAK EMKM and understanding
make financial reports how
based on SAK which is a good and correct way
EMKM. The method to prepare Financial Statements
applied in this based on SAK EMKM?
coaching is by using
the lecture, tutorial
and tutorial methods.
discussion.

6 Simple The purpose of this The results of service activities Overall, goal achievement
Accounting Model service activity is to It is known that service This service activity is good,
for Food MSMEs provide understanding participants begin to because the material
in Semarang City and competence in understand and realize the Assistance can be delivered
 determining costs importance of cost directly
Principal production Principal of production and can as a whole, and trainees can
and preparation of prepare profit reports laporan directly practice the material
income statements for Lose easily with the help of through examples
food SMEs in the city “books” given question. Service
of Semarang. This is accounting card". With the help participants
implemented for of an accounting card book, hope there will be further training
Helping to solve MSME owners can record related
problems faced by Transactions into the with the preparation of the types
MSME owners accounting card so that you can of financial statements that
regarding their lack of find out the mutations of the other than the income statement,
understanding of accounts and related material
accounting. Provided by card book. marketing.

7 Implementation of This study aims to The results of this study Registration at Silky Parijatah is
Financial make it easier for indicate that MSMEs have still very simple, namely only
Reporting for players problems in preparing financial recording purchases and
MSMEs Based on MSMEs in compiling statements, namely: The recording of Silky Parijatah
SAK EMKM financial reports in Limited thinking about sales has not yet presented
accordance with managing financial reports and financial statements in
standards that have limited number of Resources accordance with SAK EMKM.
taken effect on Inadequate human resources Constraints at Silky Parijatah in
January 1, 2018. This (HR) in preparing financial analyzing the preparation of
research statements. Financial reports financial statements based on
shown to Silky based on EMKM SAK, namely SAK EMKM are as follows: For
Parijatah SMEs who the Statement of Financial the preparation and presentation
have not compiled Position, Income Statement, of financial statements based on
financial statements in and Notes to SAK EMKM starting from
accordance with SAK Financial statements. collecting evidence of
EMKM. transactions/data collection,
journalizing, ledgers, trial
balances, then making financial
reports, namely laps. Financial
 position, lap.labarugi, and CALK.
The financial reports prepared by
researchers at Silky Parijatahini in
accordance with SAK EMKM
show that:
Whereas the statement of
financial position shows total
current assets of
Rp.2,045,527,000 and total assets
of Rp
fixed IDR 1,134,665,000 so for
the total assets owned IDR 3,180.
192,000 while for total liabilities
Rp 1,468,809,000 and for total
equity Rp 1,711,383,000 so for
the total total liabilities and equity
Rp 3,180. 192,000. while the
income statement shows a net
total of Rp 220,543,000.

8 Analysis of This study aims to The results show that MSME Based on the results of research
Accounting analyze the actors do not fully understand and discussion that have been
Applications in application of accounting described previously, it can be
MSMEs in accounting and the process. Every transaction The following conclusions are
Pontianak City role of activity that occurs has not drawn.
information been recorded consistently, 1. MSME actors do not fully
technology on there are still MSME actors understand the accounting
MSMEs in Pontianak who only record if the process. Every transaction
City. transaction value is relatively activity
large, MSME actors are what has happened has not been
motivated to compile financial consistently recorded, there are
reports because of the need still MSME actors who only do
business capital, and recording if the transaction value
 information technology plays a
very important role in
support business development
in this case the use of
applications or accounting
software for making financial
reports.
9 The Role of This study aims to Research results that have been
Mobile-Based analyze the role of achieved to date
Accounting mobile-based AIS for This is the application
Information MSMEs. The type of implementation has been
is relatively large.
2. MSME actors have motivation
in compiling financial reports due
to:
The need for business capital that
can be obtained from third parties
on the condition that the actors
MSMEs must include business
financial reports. Besides that,
they have
The importance of measuring
business development. However,
MSME actors are still found
who have not prepared financial
statements for various reasons.
3. There are still MSME actors
who still use traditional methods,
however
They think it will be easier and
very helpful if you already use it
Accounting application.
4. Information technology plays a
very important role in supporting
business development in this
regard
Use of accounting applications or
software for making business
financial reports.
Important things that can be
inferred from
previous descriptions are: 1) This
research has
 Systems research is descriptive implemented carry out the application of
MSME qualitative. The mobile-based accounting research products, namely
Performance measurement of the information system for mobile-based accounting
Improvement role is carried out by SMEs. Information system information system for
measuring the application SMEs, research products are able
performance of mobile-based accounting to increase
MSMEs before and makes it easy MSME performance with
after using AIS in the owner knows the indicators there are
business management. development of the business the difference in the performance
SIA is declared to without of SMEs before and
play a role if there is a have to be bothered with after implementing an accounting
significant difference bringing a laptop. information system
in the performance of mobile based. 2) There are some
MSMEs. obstacles
encountered when implementing
the system
mobile-based accounting
information, namely
difficulties for MSME owners to
operate the system
on the small screen and there is a
small part
MSME owners with a high level
of education
still low difficulty remembering
procedures
the operation of the system but
the two difficulties
has been able to find a solution.

10 Automation of this study With the creation of an excel- This study can contribute
Accounting aims to develop and based accounting automation theoretically to TAM, namely that
Recordings in implement software system, the system makes it a technology will be acceptable if
 MSMEs on easier for owners both in the it meets two main factors, namely
MSMEs based on financial management process usability and convenience.
need. This study uses and in the decision-making MSME owners who were initially
Participatory process. Decision making reluctant to implement an
Action Research as a which is usually only carried accounting information system
method. The findings out according to the owner's accurately and reliably, became
of this study indicate estimate, can now be made easier with the new system
that based on the results of created to suit their needs and the
making an excel- calculations from the program ease of use. This study also
based accounting that has been made. Therefore, contributes practically to MSME
automation system through this program, owners actors to start implementing
makes it easier can make more precise accounting records, especially
owners, both in the decisions for future those based on technology as a
financial management development reliable source of information in
process and the decision making. In addition,
process from this study it can be seen that
decision making. the system that can be accepted
by MSME actors is not a
complicated or expensive system
but one that is simple and easy to
use.

11 Analysis of The purpose of this This study uses primary data It can be used as reference
Factors Affecting study was to and secondary data. The material for analyzing accounting
the Use of determine the effect of primary data used in this study information systems,
Accounting education level on the was obtained directly from a implementing accounting
Information on use of accounting survey conducted by training, assessing the education
MSMEs in Batam information, to find distributing questionnaires to level of employees or business
City out how long business MSMEs in Batam City. The owners and analyzing the length
has an effect on the secondary data used in this of business in the prospect of
use of accounting study include the number of business progress.
information, to find MSMEs in Batam City per
out accounting sector in 2018 obtained from
 training affects the use the Department of Community
of accounting Empowerment, Markets,
information, to Cooperatives and Small and
determine the level of Medium Enterprises of Batam
education, length of City.
business and
accounting training
affect the use of
accounting
information
12 Recording and The goal is that By using this MSME The hope is that MSME actors in
Bookkeeping Via MSME actors are accounting application, South Sidoarjo who have
the MSME willing and participants feel the benefits participated in the counseling and
Accounting disciplined to use they get to use in running their assistance are willing and
Application in MSME accounting business, because participants disciplined to record every
Sidoarjo applications that are are helped in calculating their financial activity on a daily or
easy to use on a business finances accurately, periodic basis by using this
mobile basis with making business financial MSME accounting application to
gadget media and as reports easily and presenting be able to feel optimally benefited
an effort to increase financial statements quickly, in the context of making financial
awareness of paying which makes it easier for them decisions and developing their
taxes for MSME to make financial decisions and business. This is in line with the
actors. develop his efforts. mission of the tax office to foster
MSME actors in developing their
business and realizing compliance
in reporting and paying taxes

13 Quality of MSME This study aims to The results showed that Accounting training can be
Financial Reports examine the effect of Accounting Training and affect Report Quality
 Related to accounting training, Business Scale had an effect Finance significantly with value
Accounting scale significant to the Quality of significance 0.037 < 0.05, if
Training, business and the use Financial Statement Accounting training is improved,
Business Scale, of accounting Presentation . The use of the Quality of Financial Reports
Utilization of information on the information is not is getting better
Accounting quality of financial significant effect on the Quality increases, accounting training will
Information reports (a case study of Financial Statement increase skills and understanding
on Presentation regarding the registration of
MSMEs in Tingkir MSME actors can
Village, Salatiga) implement on the report
finance. Business scale can affect
Quality of Financial Reports
significant with a significance
value of 0.043 <
0.05, the higher the Business
Scale with
indicator of the number of
employees
and the amount of income, the
more
High Quality Financial Reports.
Utilization of Accounting
Information does not
significant effect.

14 Technical Training The goal to be Participants in this activity are Based on the results of the
for Preparing achieved in this 1 business partner in the form implementation of this service, it
Financial Reports service program is to of MSMEs who can be concluded
For Agribusiness help engaged in downstream that the main problems of
SMEs compiling and making agribusiness, namely CV. Love partners can be answered and
financial reports CV. and affection. On activities solutions have been determined,
Love and affection. service, the implementation namely
Special targets team provides training to one technical training in preparing
 to be achieved is to of the female employees
increase knowledge in charge of business finance.
and skills in Forms of activity
compiling and carried out in three stages,
preparing financial namely the stage of
report formats. brainstorming, giving
basic accounting materials, and
making financial report
formats.
financial reports. Trainees are
able
applying the training material is
demonstrated by the ability to
using the financial report format
in the form of MS. Excel match
with business transactions. In
addition, the format of financial
statements in
MS application form. Excel will
be more tidy and easier in
operations in the preparation of
business financial statements.

15 Factors for This study aims to Business success is influenced Based on the results of the tests
business success examine the effect of by several factors, but the most and discussions that have been
in the clothing and using accounting An important factor influencing described, it can be
leather industry information and business success is accounting concluded that the variables of
SMEs in the capital on the success information. Information the use of accounting information
District of Micro, Small and accounting can be a reliable and venture capital have an effect
Yogyakarta City Medium Enterprises basis for decisions in to the success of the business
Wirobrajan (MSMEs) in small business management, either partially or simultaneously.
Wirobrajam District, including market development Implications of the research
Yogvakarta Regency. decisions, pricing, and This is especially for MSMEs to
etc. Another factor that be able to increase the use of
influences business success is accounting and financial
venture capital. information
optimizing business capital so
that business management is more
controlled so that it can
increase business success.

16 A Solution from This paper presents a The result obtained is that the MSMEs as a whole are a medium
 Accounting solution to assist the resources needed to have a for large labor absorption with no
Students and development of comprehensive bookkeeping small contribution to gross
Lecturers for the MSMEs by system are quite complex and domestic product. However, there
Development of establishing a special are usually not a priority for are still challenges for MSMEs in
MSMEs in institution consisting business units. developing their business, some
Indonesia of university of which are limited capital or
accounting lecturers loans and the management of
and students who business unit assets that have not
continuously devote been orderly. Having a
themselves to MSMEs comprehensive bookkeeping
to create and manage system is one solution to
a comprehensive overcome these two problems
bookkeeping system. because it will make business
units more credible in the eyes of
financial institutions and business
units also have more complete
information on their asset position
so that business decision making
will be better.

17 Accounting This research was The results of this study The business sector, which is
Recording in conducted to find out indicate that accounting records included in the MSME scale, has
Micro, Small and how the practice of have not been maximized in a very important role for
Medium accounting records in MSME MR.Pelangi Semarang Indonesia's economic conditions,
Enterprises (Study MSMEs and how the because of the perception of the as evidenced by the increase in
on Mr. Pelangi perception of MSME owner who thinks that gross domestic product (GDP)
Umkm Semarang) owners towards accounting is a complicated from year to year. With SMEs job
accounting records. problem and if the owner has opportunities increase, thereby
an expert in Accounting it will reducing the unemployment rate.
increase the cost of salaries in
the business.

18 Assistance in the Community Service The results achieved from this For participants who still do not
 Implementation of Activities in the South training are 70% of the understand the preparation of
Business Meruya output, participants have been able to financial statements, please study
Governance and especially community prepare financial reports well. return the material and examples
Bookkeeping businesses managed Meanwhile, 30% of the that are in accordance with the
Based on SAK- by RPTRA participants still experience modules distributed to increase
EMKM in the Manunggal with the difficulties in preparing participants' understanding of the
Small Business aim of helping MSME financial statements because preparation of financial reports.
Sector in South management so that they still have difficulty in Participants who are already able
Meruya Village their financial determining which accounts to prepare financial reports can
transactions are well will be included in the income immediately practice making
organized, timely, statement, statement of changes financial reports in accordance
effective and efficient. in equity, balance sheet and with the training that has been
cash flow statement. given so that they get correct
financial information and can
encourage businesses to develop
and be more advanced.

19 Analysis of The purpose of this From the results of data Analysis of Financial Report
Financial study was to find out analysis, the results show that Preparation of MSMEs Batik
Statement what the financial the financial statements of Jumput Dahlia Based on SAK-
Preparation of statements of UMKM UMKM Batik Jumput Dahlia EMKM. The type of research
Batik Jumput Batik Jumput Dahlia present the financial position of used is a type of qualitative
Dahlia SMEs looked like. Analysis 2016 and 2017 as of December research. Based on the
Based on SAK- of Financial Report 31, 2016 showing total assets characteristics of the problem
EMKM Preparation of of IDR 15,128,300, - while as raised by the researcher, this
MSMEs Batik Jumput of December 31, 2017 shows research is classified as a
Dahlia Based on total assets of IDR 11,125,200,- descriptive qualitative research.
SAK-EMKM. Profit The 2016 net profit loss The data used in this study are
was IDR 2,087,100 while the primary data obtained directly
2017 net profit was IDR from MSMEs such as data from
511,000. The Notes to interviews with MSMEs and data
Financial Statements (CALK) in the form of information from
provide an overview of daily cash inflows and outflows.
 MSMEs Batik Jumput Dahlia, As for secondary data obtained
a statement that the preparation from books, journals, internet that
of financial statements uses support this research.
SAK EMKM as the basis for
the preparation used, and The
accounting policies applied and
presented in the financial
statements of Batik Jumput
Dahlia MSMEs. At the Batik
Jumput Dahlia MSMEs there is
no tax burden so that the net
profit value is still before tax
burden.

20 Workshop on This SAK EMKM is The results obtained are to This EMKM Accounting
Preparation of needed to meet the increase knowledge for MSME Standard is a much simpler
Financial Reports financial reporting actors for the preparation of financial accounting standard
Based on Sak needs of MSME financial reports. when compared to SAK ETAP.
Emkm to MSMEs actors. With the
in Karangpawitan existence of SAK
District, Garut EMKM, MSME
actors in Indonesia
Regency
can prepare their
financial reports
correctly without
having to be trapped
in the complexities of
current financial
accounting standards.

21 Application of To find out whether From the results of research A simple system that can be
EMKM Financial MSMEs have conducted by the team, none of understood by every MSME
Accounting implemented SAK- the MSMEs compiled financial certainly needs an understanding
 Standards in the EMKM-based reports. This is because they do of the Accounting Cycle. From
Preparation of financial reports in not understand how to prepare this Accounting Cycle, MSME
Financial running their business. financial statements and there business actors can prepare
Statements for is no desire from MSME actors simple financial reports.
MSMEs (A Study to compile financial reports in
of Coastal accordance with the existing
MSMEs in SAK EMKM.
Malalayang
District, Manado)
22 MSME Financial To find out and Financial reports for MSMEs MSME actors are expected to be
Reporting analyze what are still simple by recording able to get used to making
Recording (Case accounting practices transactions that often occur in financial records according to
Study in Malang are like for MSMEs in their business and SAK is still SAK-EMKM so that they can be
City) Malang City not understood by MSME accounted for to strengthen the
actors. One of the factors that reports that have been made.
affect this is because of the Then, there needs to be good
lack of educational background facilities and communication with
and socialization or training MSME Trustees regarding this
from the government and matter to conduct training to
institutions that oversee improve the skills or
MSMEs are still not optimal so professionalism of MSME actors.
that understanding of the
importance of financial reports
is still not understood by
MSME actors.

23 MSME Perception This study aims to The magnitude of the For some people who are already
in Understanding determine the effect of contribution of the socialization good then keep it while for those
SAK EMKM SAK EMKM of SAK EMKM, the owner's who do not have an
socialization, owner's education level, the perception understanding of accounting
education level, of MSME actors and based on sak emkm then learn
perceptions of MSME understanding of accounting on and try to improve the ability in
actors and accounting the implementation of SAK the field of MSME accounting.
 understanding on the EMKM is 57.5%. Accounting Meanwhile, the government is
implementation of understanding is the most expected to be able to conduct
SAK EMKM on dominant variable on the socialization and training for
MSMEs in Bogor implementation of SAK MSME business actors in
City. EMKM. particular.

24 Analysis of the Analyzing the direct Accounting competence, It is very important for MSMEs to
Role of and indirect effect of government support, and improve their accounting
Innovation, accounting innovation are proven to have a competencies and innovations.
Accounting competence and positive effect on the Then on the other hand,
Competence, and government support competitiveness of MSMEs. government support is also very
Government on the Innovation is proven to play a important to improve the
Support on the competitiveness of role in mediating the indirect competitiveness of MSMEs. This
Competitiveness micro, small and effect of accounting includes support in the form of
of MSMEs in medium enterprises competence and government infrastructure provision, financial
South Tangerang (MSMEs) in South support on the competitiveness management assistance and
City Tangerang City. of MSMEs. innovation, as well as access to
capital.

25 Readiness of Readiness of SMEs in In 3 MSME furniture For MSMEs, especially furniture

SMEs in the the Implementation of craftsmen, namely UD DJ, UD craftsmen in the village of Catak
Implementation of SAK EMKM Village Abadi Jaya Mebel, and Gayam, Mojowarno, they should
SAK EMKM Furniture Craftsmen Morodadi Furniture, it was pay attention to the importance of
Furniture Catak Gayam, found that the three MSMEs recording transactions and filing
Craftsmen in Mojowarno were not ready to apply SAK neat documents. So that when
Catak Gayam EMKM in their financial they have received socialization,
Village, statements. This is because the MSMEs can compile financial
Mojowarno three of them do not know and reports with complete documents.
understand about SAK EMKM, So that no transactions are missed
have never made financial The government should
reports that are guided by immediately conduct socialization
financial accounting standards, and training on the preparation of
there are no special employees financial reports and accounting
 to carry out bookkeeping. standards for SAK EMKM. In
this case, it is hoped that
socialization activities can be
given to all MSMEs, including
MSME furniture craftsmen in
Catak Gayam.

26 Application of This study aims to From the results of the research MSME business actors must
Accounting determine how far above, most of the Micro, strive to increase knowledge in
Records and Micro, Small and Small and Medium Enterprises implementing accounting in
Reports in Micro, Medium Enterprises (MSMEs) have not carried out managing business results. If the
Small and (MSMEs) apply a complete accounting process, accounting is done well, then
Medium accounting records business actors consider that business actors can make
Enterprises and reporting that can accounting is a difficult and decisions in running their
(MSMEs) be used as a tool to complicated task that requires business according to accurate
assess business time and money. Although data, not based on experience and
performance. most of the business actors do memory alone.
not feel the need to apply
accounting, they are already in
the early stages of the
accounting process, that is,
they have started collecting
transaction evidence and
recording transactions.
Business actors still mix
business records with personal
financial records, they consider
everything obtained as personal
property and business
managers feel that without
applying accounting their
business can still run and
succeed, they make decisions
 based on experience.

27 Improving To improve the Culinary SMEs have gained Suggestions for culinary SMEs
Culinary MSME knowledge and skills knowledge and skills about are to continue to innovate
Knowledge and of culinary SMEs simple accounting for SMEs, because this business is always
Skills Through through accounting, marketing or branding, moving and constantly changing.
Accounting, branding, and halal business strategies, halal food, Culinary SMEs must also learn
Branding, and food training and diversification of culinary about accounting because this is
Halal Food products. The impact of important to see the success or
Training training and mentoring is that failure of a business.
culinary SMEs can design their
own promotional media for
their business, can diversify
their business, understand halal
food, and start doing simple
accounting records.

28 Accounting This community Based on the activities that Community service activities still
Education and service activity aims have been carried out, the need to be continued to ensure
Technical to provide education owner of MSME XYZ as the XYZ MSMEs can prepare
Guidance for the and assistance for manager of MSME business financial reports correctly
Preparation of MSMEs by providing operations is quite
Micro, Small and an understanding of understanding in preparing
Medium the basics of financial reports
Enterprises accounting, the use of
Financial Reports Android-based SME
accounting
applications, and the
introduction of
EMKM financial
accounting standards.

29 Overhead This study aims to The results of the study show Some of the limitations in
 Accounting” And find the meaning of that first, the accounting carrying out this research, among
“Simple” Ala "accounting" in the practice of MSME others, first, to access information
Umkm Batik style of UMKM Batik entrepreneurs is "accounting from employees, because there
Tanjung Bumi Tanjung Bumi. This outside the head." His are several employees (craftsmen)
That Is Full of research is part of an philosophy is full of religious who work in different places.
Religious Values effort to photograph culture that “sustenance is not Researchers only get a few
And Mutual Trust the practice of mathematics to be reckoned supporting informants in this
(An Ethnographic "accounting" which in with”; and accounting is study. Second, all MSMEs found
Study) fact occurs in the interpreted in terms of “mutual are not related to the bank, as
Tanjung Bumi Batik trust.” Second, the banks generally require a certain
SMEs by "accounting" model of the form of accounting, so that the
photographing the Tanjung Bumi Batik UMKM is dimensions of accounting
cultural side of the "simple accounting" which is practices found are purely
place where these interpreted as the form of directed to the needs of internal
SMEs exist. recording the version of the business information. For further
UMKM entrepreneur which is research, more comprehensive
not the same as the information gathering on all
conventional accounting parties involved in business
principles. activities will be able to reflect
the actual conditions that occur.
The use of several other research
methods is also still possible to be
used to photograph the
phenomenon of MSME
accounting practices.

30 Implementation of How to Implement Based on the results of the Suggestions for MSME owners
Financial Financial Accounting study, it shows that there are are expected to have the
Accounting Standards for Micro, still many MSME actors in awareness to apply it and start the
Standards for Small and Medium Madiun City who implement preparation of more systematic
Micro, Small and Entities (SAK SAK EMKM in compiling financial reports. It is feared that
Medium Entities EMKM) in Financial power financial reports with the cash-based recording method
(SAK EMKM) in Reports in the the help of the Lamikro that has been used so far by the
Financial Reports Industrial Revolution
in the Industrial Era 4.0 for MSMEs in
Revolution Era 4.0 Madiun City.
(Case Study on
MSMEs in
Madiun City
application in the digital era or
industrial revolution 4.0.
majority of SMEs can give a
wrong picture of long-term
profitability. Therefore, the
implementation of SAK EMKM
today is no longer an option, but a
prerequisite for the company's
success
 Results and Discussion
Journal articles were summarized through a systematic review to determine the
context and implications of the articles in the mini-review. Various results were
obtained. First, MSMEs are one of the solutions for unemployment in Indonesia. Then
the source of state income which directly has an impact on increasing Gross Domestic
Product (GDP). However, there are a few obstacles found that there are still very few
MSMEs that make financial reports of their business, even for SAK-EMKM, most
business actors do not understand it, let alone implement it. that must be rotated, and
making appropriate and accurate business decisions so that they can be an indicator of
the success or failure of the business being carried out. Second,
So, improvement efforts in the form of socialization, training, or capital injections
from government parties or other authorities are expected so as to improve the quality of
knowledge and understanding of EMKM-based financial reporting, so that it is expected
to improve the quality of the community's economy which can automatically improve
the economy. State (State University of Yogyakarta, 2015).

Conclusion

Micro, Small and Medium Enterprises or known as MSMEs are recognized as one
of the real contributors to the Indonesian national economy, besides that MSMEs are also
referred to as one of the pillars of economic growth in Indonesia. The contribution of
MSMEs to domestic economic growth reaches 60 percent. MSMEs absorb 97 percent of
Indonesia's productive workforce and act as a buffer for the national economy in times of
crisis. The contribution of Small and Micro Enterprises (SMEs) to the economic
development of most developing countries is very large. Provides employment for almost
two thirds of the working population in these countries , which contributes to increasing
government revenues through the payment of income taxes, as well as providing income
in the form of profits, dividends,and wages to households (IAI, 2016).
MSME actors are not aware of the importance of financial statements in a
company because of the limited information and knowledge about accounting. Things
like this relate to the educational background of the Human Resources (HR) in the
MSMEs. To describe a good company performance, it is necessary to have relevant and
reliable financial reports. And with the existence of financial reports, it can be used as a
tool to support MSMEs in applying for credit at the Bank (Prasad et al, 2001).
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