Analysis of Accounting Application on Micro Small and Medium Enterprises

Abstract

Accounting is an information system that generates reports to interested parties regarding the
economic activity and condition of the company. Micro Small and Medium Enterprises
(MSMEs) as the support of the nation's economy to date still many who have not applied
accounting in running their business. This study aims to determine and analyze the application
of accounting on Small and Medium Micro Enterprises (SMEs) and the constraints faced in it.
This research took 100 UMKM in Makassar City with descriptive analysis method by using
qualitative approach. The data used are primary data obtained through interviews and
questionnaires. The results showed that most MSMEs in Makassar have recorded the sale,
purchase, other costs. While the reporting made include sales reports, purchases. Constraints
that hamper SMEs in the application of accounting, among others, is the educational
background, has never been accounting training and there is no need for the application of
accounting.