Implementasi Pencatatan Laporan Keuangan pada Usaha Kecil dan Menengah (Studi Pada Sentra UKM Kopitas Di Kabupaten Temanggung)

Abstract

This research aims to reveal whether one of the Coffee SMEs located in Temanggung Regency has recorded financial statements in its business. The approach of this article uses qualitative descriptive approaches. With a sample of one of SME Coffee is Kopitas located on Jl. Tambora No. 27 Maron Permai Sidorejo, Temanggung Regency. The analysis method used is qualitative descriptive method, data collected through in-depth interviews of informants to see the practice of applying financial recording. The results of the study there is one accounting practice that shows the recording and preparation of financial statements conducted by UKM Kopi only limited to financial statements made in accordance with the understanding and needs of each SME Manager Coffee, the absence of the preparation of financial statements in accordance with accounting standards.