Accounting Record for SMEs Member of "UBER" Cooperation Talangagung, Malang

International Conference on Industrial Technology for Sustainable Development 2017

工业技术;经济学

Sungkawati, Endang^1 ; Hendrawaty, Rina^1

Universitas Wisnuwardhana, Malang, Indonesia^1

关键词: Business activities;    Business finance;    Cooperation;    Financial analysis;    Financial sectors;    In-depth interviews;    SMEs;   

Others  :  https://iopscience.iop.org/article/10.1088/1755-1315/175/1/012051/pdf
DOI  :  10.1088/1755-1315/175/1/012051

学科分类：工业工程学

来源: IOP

【 摘 要 】

Knowledge of financial analysis, especially for business activity is very necessary, because by having the knowledge of the SMEs, someone will be able to record his/her business finance and can distinguish business finance, business capital, and personal finance. This is what happens in the SMEs who are members of the cooperation (Kop-Uber) Talangagung Malang. The perpetrators of these SMEs generally do not have the knowledge and ability to book and analyze their business. So they have difficulty to fulfill their obligations and have less participation in cooperation activities. Based on this, this research aims: to know the participation of members of Uber Cooperation, the influence of bookkeeping system on member participation and bookkeeping system required by Uber cooperation members. The method used is descriptive qualitative, by using in-depth interview to cooperation member. The results show that members of the cooperation are active in activities that are non-financial, but less active in activities that are financial. Inactive in the financial sector is caused by a lack of understanding of the need to record business activities.