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Abstract

This study aims to determine the depth of SME’s understanding towards accountability that embodied in the financial statements. This is important since the financial statements must be reported as part of accountability to external parties. This research was conducted based on qualitative method and phenomenological approach. The site of this research is an SME engaged in a fish trade. The results show that the SME has not realised the meaning and importance of accountability. This is due to simple bookeeping and financial reporting done by this SME, which is not in accordance with the applicable standard (SAK ETAP).


Abstrak


Penelitian ini bertujuan untuk mengetahui bagaimana pemahaman pelaku UMKM mengenai akuntabilitas yang diwujudkan dalam laporan keuangan. Pemahaman ini penting, mengingat laporan keuangan yang dihasilkan, harus dipertanggungjawabkan kepada pihak eksternal. Penelitian ini dilakukan dengan metode kualitatif dan menggunakan pendekatan fenomenologi. UMKM yang menjadi situs penelitian adalah sebuah UMKM yang bergerak di bidang perdagangan ikan. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memahami makna dan merasa pentingnya akuntabilitas. Hal ini disebabkan karena selama ini mereka hanya melakukan pembukuan dan pelaporan keuangan yang sederhana dan belum sesuai dengan standar yang berlaku yaitu SAK ETAP.

Keywords

Akuntabilitas Keuangan Perspektif UMKM

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