The Role of Accounting in Managing Micro, Small and Medium Enterprises (MSMEs): The Case of Indonesia

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2023-01-01 DOI:10.14453/aabfj.v17i2.08

Parullan Silaen, Steve Tulig

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引用次数: 0

Abstract

The Covid-19 pandemic affects the economy of a country as well as its Micro, Small, and Medium Enterprises (MSMEs). The MSMEs contribute to the economy of a country's GDP and can engross the workforce. In the case of Indonesia, 99% of MSMEs are micro-and small-businesses that need an intervention program from the Government. Having Accounting skills is important to manage MSMEs, as indicated by the OECD report (2017) regarding financial education. Unfortunately, the level of education that the owners of micro to small businesses have is relatively low and therefore, the program should be developed carefully considering the educational background of the sector. Training these business owners on simple accounting skills, which are critically important such as cash in and out records, may be suitable for micro and small businesses. In addition, recognition of their existence is also important by providing them with a business certificate from the city council. The certificate can also be used as a basis to allocate temporary space for the business that does the trading in the street market. Having the certificate recorded and maintained by the city council, as well as the simple financial record, can be used by the Government to base intervention programs such as financial and skill training as well as access to financial support or loan.3

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会计在中小微企业管理中的作用:以印度尼西亚为例

2019冠状病毒病大流行影响一个国家的经济及其微型、小型和中型企业(MSMEs)。中小微企业对一个国家的GDP经济做出了贡献，并可以吸引劳动力。以印度尼西亚为例，99%的微型和小型中小企业需要政府的干预方案。正如经合组织关于金融教育的报告(2017)所指出的那样，拥有会计技能对于管理中小微企业很重要。不幸的是，微小企业所有者的教育水平相对较低，因此，该计划的制定应仔细考虑该部门的教育背景。对这些企业主进行简单的会计技能培训，这些技能至关重要，例如现金进出记录，可能适合微型和小型企业。此外，通过向他们提供市议会颁发的营业执照，承认他们的存在也很重要。该证书还可以作为在街头市场进行交易的企业分配临时场地的依据。由市议会记录和维护的证书，以及简单的财务记录，可以被政府用于基础干预计划，如财务和技能培训，以及获得财政支持或贷款

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.