Kajian Tentang Akuntabilitas UMKM melalui Informasi Akuntansi (pada UMKM Kain Tenun Ikat Troso Jepara)

Abstract

This research aims to explore the characteristics of SMEs Tenun Ikat Troso Jepara, knowing accountability, through the practice of the implementation and use of accounting information to the fullest in the management of its business, identify and analyze the problems in accounting practices faced of SMEs Tenun Ikat Troso Jepara in doing the preparation of financial statements as well as the relevance of access to credit. This is qualitative research which design flexible, arise and develop in accordance with SMEs Tenun Ikat Troso conditions. The research. design was not promoted hipoteses that need in the test, but rather a focus of research emphasis as guide or user in finding or collecting data. Results of the study explained that the aspect of accountability, preparation of financial statements in the form of financial recording is done in a simple and not yet following the accounting system, this is caused relatively less knowledge about bookkeeping, no time, no energy and find it difficult. They assume that the production activities is more important than activity administration with bookkeeping. Financial records that do not can be used as a statement of financial performance, the result can not be used to predict the business activities as well as accountability to the relevant parties, among others, banks, suppliers, and government with taxes.