Institutional Repository | Satya Wacana Christian University: UMKM: Pencatatan Transaksi

ABSTRACT

Bookkeeping and financial management are needed in developing Micro,
Small, and Medium Enterprises (MSEs), it is used for the owner to elicit the data
and information which is compiled systematically. The owner can account the
profit they get, knowing how much the extra amount of the financial capital that
is reached, also knowing how the equality of right and obligation they have. So in
every owner decision in developing their exertion will be taken from the concrete
financial condition that will be reported completely, not just through assumption
only.
This is decriptive research which used inductive and convenience to know
the transaction note that is done by MSEs. Based on the research result, most of
the MSEs in Beteng Trade Center (BTC) and Pusat Grosir Solo (PGS) had done
making any recording properly. Even though there were some who did not do
that. It was because neither the manager nor the employee did not have enough
time to make any transaction note . Moreover, it caused by both the manager or
owner and the employee lacked of information about how to make the recording
or transaction note.
Keywords: Bookkeeping, MSEs.