Research Proposal.docx

Research Proposal.docx - Research Proposal Accounting...

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Research Proposal Accounting Implementation in Small and Medium Enterprises Mazela Meydriani/1901508083 Fauziah/
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Abstract Accounting is a systematic process of identifying, recording, classifying, interpreting, and communicating financial information. Accounting provides information in a form of financial reports that can be used by interested parties to measure financial performance in an organization. Even though nowadays the function and usage of accounting have been widely known in business, so many small and medium business enterprises in Indonesia have not been implementing a proper accounting system in running their businesses. Based on that fact, this research is conducted to analyze the accounting implementation in small and medium business enterprises. This research is expected to obtain informations regarding the obstacles found in small and medium business enterprises in implementing their accounting system.
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I. Introduction Small and medium enterprise have an important part in supporting economic growth in developing countries, such as Indonesia. The existence of small and medium enterprises can reduce the unemployment rate, and because of its important part, the success of small and medium business enterprise can also enhance the economic performance in a country. One of the biggest challenge that is faced by the owner of small and medium enterprises is finance management. Finance management is one of crucial factors that can determine the success of small and medium business enterprise. To reach a good finance management, it is necessary to also implement good and proper accounting, so that a valid and dependable financial information can be obtained. Good financial report can be used to fulfill credit requirement, calculate tax, and evaluate financial performance. In recording financial transaction, there’s a difference standard between small and medium enterprises and big company. In big company or organization the transaction must be record using accrual basis, while in small and medium usually using cash basis that recognize expense and revenue based on the cash that is spent or received. The financial reports produced by the accounting system can be used by the management for decision making. Even though the function and usefulness of accounting substantial, still there are some small and medium business enterprises those have not been implementing accounting in running their business. Based on that background of condition, the problem of the research is that still there are some small and medium enterprises those have not been aware about the importance of accounting in a business. If a proper and adequate accounting is implemented well, it is believed that it can help the small and medium enterprise to grow their business and can produced a trusted and valid financial report. The research question would be: 1. How is the implementation of accounting in small and medium enterprises in
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