THE ROLE OF ACCOUNTING RECORDS IN HALAL MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) ( Case Study of Halal MSMEs in Medan Denai District )

Isra Hayati, Hastuti Olivia, Ahmad Afandi, Alfi Amalia

Abstract


Research purposes This For know role recording accounting for Halal Micro , Small and Medium Enterprises (MSMEs) at Halal MSMEs, Medan Denai District . Approach research used _ use approach qualitative . Deep data collection techniques study This use results observation and interviews . Respondent in study This consists from Owner MSME businesses Halal Medan Denai District which consists of from types of Culinary MSMEs. Research result show that recording accounting for Halal MSMEs has very important role . Role recording accountancy for MSMEs have role as monitoring finance , Decision making , compliance tax , access financing , monitoring debts and receivables , planning finance , monitoring efficiency operations and internal control .

 


Full Text:

PDF

References


References

Dahrani, D., Saragih, F., & Ritonga, P. (2022). Financial Management Model Based on Financial Literacy and Financial Inclusion: Study of MSMEs in Binjai City. Owner , 6 (2), 1509–1518. https://doi.org/10.33395/owner.v6i2.778

Hani, S., & Fauzi, Z. (2017). Perceptions of SME Actors Regarding the Implementation of Financial Reports. Indonesian Journal of Accounting, Finance and Taxation , 5 (2), 1–8.

Hariani, D. (2023). Potential and Strategy for Development of Halal MSMEs in Indonesia Indonesia and makes a significant contribution to the economy with a priority role. Based on data from the Ministry of Cooperatives, MSMEs, the number of MSMEs. Journal of Management Economics and Accounting MH Thamrin , 4 (1), 76–91.

Maharani, R., & Nuraini, F. (2017). Economic Magazine _ ISSN No. 1411-9501 _Vol. XXII No. 1_July 2017 Andrianto, Rieska Maharani, Fitri Nuraini . 1411 , 1–7.

Pujiono, A., Setyawati, R., & Idris, I. (2018). Halal MSME Development Strategy in Central Java in Facing Global Competition. Indonesian Journal of Halal , 1 (1), 1. https://doi.org/10.14710/halal.v1i1.3109

Savitri, RV, & Saifudin. (2018). Accounting Records in Micro, Small and Medium Enterprises. Analysis of Minimum Service Standards in Outpatient Installations in Semarang City Regional Hospital , 3 , 103–111.

Suci, YR (2008). Development of MSMEs (Micro, Small and Medium Enterprises) in Indonesia. UU no. 20 of 2008 , 1 , 1–31.


Refbacks

  • There are currently no refbacks.