Analysis Of Understanding And Application Of Accounting Science In Improving Business Quality For Umkm Ayam Penyet Actors

Agistya Zahwa Ardhana; Purwita sari Sari

Authors

Agistya Zahwa Ardahana Universitas Potensi Utama Author
Purwita sari, S.pd, M.Ak Potensi Utama University Author

Keywords:

pemahaman akuntansi, Penerapan akuntansi, kualitas usaha

Abstract

This research aims to analyze the understanding and application of accounting knowledge, accounting principles, and the quality of the chicken setter MSME business. Using a qualitative approach with a case study method, this research explores the experiences and perspectives of penyet chicken MSMEs regarding the accounting practices they apply. The results of the research show that the understanding and application of accounting knowledge among SMEs in penyet chicken still needs to be improved. Although most MSMEs understand basic accounting concepts such as income and expenses, their understanding of more complex accounting principles, such as accruals, depreciation and inventories, is still limited. This is caused by several factors, including: limited resources, lack of accounting training and education, and lack of awareness of the importance of accounting in improving business quality. This research also shows that there is a positive correlation between the implementation of good accounting and financial performance and business quality. MSMEs who are able to apply better accounting principles tend to have better financial performance and are able to make more appropriate business decisions. This research provides recommendations for improving the understanding and application of accounting knowledge among penyet chicken MSMEs, including more structured accounting training, easier access to accounting software, and intensive accounting mentoring programs.

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