Accounting Practices for Micro Business Financing: a Small Medium Enterprise Case in Palu

Ni Made Suwitri Parwati, Jurana Nurdin, Rahayu Indriasari, Femilia Zahra

Abstract


Development of entrepreneurship, especially MSMEs (Micro, Small and Medium Enterprises) in Indonesia is seen as a strategic step in tackling the economic problems of the nation. Entrepreneurship gives a solution of how to innovate independently and to produce. According to the Minister of Cooperatives, Small and Medium number of entrepreneurs reached 0.24% of the total population of Indonesia. Economists declared to be able to advance the national economy; it takes minimum 2% of entrepreneurs of Indonesia population. One of the efforts made by the government is to provide loan assistance Micro Business Financing (KUR). The government hopes that this type of financing can help to solve the problems faced by SMEs in terms of capital. However, the government's expectations have not been entirely successful. This is due to the unavailability of complete accounting information or lack of accounting practices carried out by SMEs as one of the requirements for obtaining KUR. This study aims to analyze the extent of the contribution of accounting practices on access KUR by SMEs and to analyze how perceptions of SMEs to access KUR. This study used survey method, the research sample of 300 SMEs using statistical correlation analysis and statistical description. The results showed the accounting practices contribute to KUR access by SMEs means that with good accounting practices have an impact on the ease of gaining to access KUR. The study also found that the better application of accounting practices in SMEs the easier to access the KUR. A conclusion of this research is that SMEs need to have a standard accounting practices for the ease of obtaining loans KUR. The contribution of this research is in the form of advice to the government to impose regulations,

standards related to the accounting practices for SMEs. 


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