Financial Competence of Micro, Small, and Medium Enterprises in Ponorogo

Zulfa, Khusnatul and SUMARSONO, HADI (2017) Financial Competence of Micro, Small, and Medium Enterprises in Ponorogo. Trikonomika, 16 (1). pp. 36-42. ISSN 2355-7737

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Abstract

The purpose of this study was to know and analyze the accounting capability in an effort to improve
fnancial competence for the Micro, Small and Medium (MSM) entrepreneurs in Ponorogo. The
method used was survey, through interview and observation. Accounting competence was viewed
from the aspect of sales turnover, capital resources used, net income every month, fnancial
statement preparation, fnancial statement preparation forms, constraints in the preparation of
fnancial statements, and training that had been participated. The results showed the majority
of MSM entrepreneurs in Ponorogo including micro-entrepreneurs and the capital resource had
an income per month of < Rp 5.000.000,-. Most of them did not prepare for fnancial statements.
The fnancial statement that was prepared was income statement. Most of them had also not been
trained, and fnancial statement preparation constraints were experienced because they did not
understand accounting. MSME fnancial competence in Ponorogo needed to be improved by
accounting training, with the target of being able to prepare fnancial statements, bankable, increase
income to develop the business. Further research was required in the formulation of modules and
accounting training for target achievement.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economic
Depositing User:	Library Umpo
Date Deposited:	09 Oct 2020 03:44
Last Modified:	09 Oct 2020 03:44
URI:	https://eprints.umpo.ac.id/id/eprint/5555

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