Institutional Repository | Satya Wacana Christian University: Faktor - Faktor Yang Mempengaruhi Pencatatan Transaksi Pada Usaha Mikro dan Kecil di Kecamatan Sidorejo Kota Salatiga

ABSTRACT
Micro Small and Medium Enterprises (MSMEs) is a vital part for
Indonesia’s economy and creating a jobs for Indonesian people. It has been
proved that micro small enterprises can surpass the economic crysis better than
large corporations in Indonesia. But, MSMEs also have some problems, like the
problem of productivity and bussiness continuity. Problems that often occurs is
that there’s so many businesses find it’s hard to separate between personal money
and business money, because the money that used to venture capital is a personal
money. If things like this continue to happen then sooner or later the venture
capital will be run out. This research is an inferential research to give us
information about the practice of transaction record and some factors that
influence it. Beside that, the reader can also knew how important to record their
micro small enterprisses transaction. Sampling using design sample,
nonprobability sampling in form of convenience sampling, while the sample that
used is a enterprises that assets, turnover and employees qualified for micro dan
small.
Based on research results, 59,18% from all of repondents is already do the
transaction recording even though not yet organized and the most recorded
transaction is a cash transactions, 36,74%. The most problem faced by the micro
small enterpreneur is most of them think that recording the transaction is very
inconvenient. Beside that, lack of knowledge and the thought of “it’s not needed

to record the transaction” is some problems too. Based on the research, known
that the variables that significant is age of business variables and number of
employees variables, while the number of assets variables and the number of
branches aren’t significant.
Key words : transaction recording, age of business variable, number of assets
variable, number of employees variable, number of branches variable

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