astuti, rahma yudi Cross Border Smes: Malaysia & Indonesia The Role Of Accounting Towards Sustainability Of Small And Medium Enterprises In East Java. Book chapter . Unissula Press, Unissula, pp. 172-189. ISBN 978-623-7079-98-3

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Abstract

This study aims to explore further information on the background role of accounting for the sustainability of MSMEs in East Java. The results of the identification can be utilized in various ways: as a consideration in determining policies, especially in terms of accounting guidance for entrepreneurs and as a contribution of ideas in solving problems faced by companies related to financial information in order to support the survival of MSMEs. This research used the quantitative approach and the technique used for data collection was a survey method which is by using a questionnaire. The data analysis technique that this study utilized was the descriptive statistical test. The samples in this study were mostly MSMEs in East Java with 250 respondents. This study shows that the accounting role of MSMEs in East Java can be seen based on an aspect of MSMEs which is by always separating records of business expenses and personal expenses with the percentage of 28.4%. Not all MSMEs in East Java have an accounting software to regulate their accounting records, as is evident by the results of this research with a percentage of 56.8%. Accounting records in SMEs in East Java, Indonesia are still mostly done in traditional ways, without using any software. The majority of MSMEs in East Java in Indonesia have prepared monthly income statements, as indicated by the average value of 2.71, which is in the range of values between ‘rarely’ and ‘sometimes’. MSMEs have not prepared an Annual Balance Sheet Report (Assets, Debt and Capital) which is as indicated by an assessment percentage of 54% of MSMEs that rarely and never prepare an Annual Balance Sheet Report. MSMEs have not prepared an annual budget (financial allocation) which is as indicated by a percentage of 59.2% of MSMEs that rarely and never prepare for the annual budget. MSMEs have not prepared a monthly budget simultaneously, which is as indicated by a percentage assessment of 53.2% of MSMEs who rarely and never prepare for the monthly budget. The majority of MSMEs do not yet have trained accountants to prepare the company budgets. This is indicated by an assessment percentage of 63.6% which are rarely and never have trained accountants to prepare the company's budget. MSMEs have not used any financial statements in business decision-making as it was indicated by a percentage of 53.2% of MSMEs that rarely and never use financial statements in business decision making, and the percentage of valuation is 33.2% of MSMEs who have never used accounting information to calculate environmental costs (such as waste costs). MSMEs have not used accounting information for tax / zakat calculation as indicated by a percentage of 53.2% of MSMEs who rarely and never use accounting information for tax / zakat calculation. The majority of MSMEs in East Java in Indonesia already think that financial management is important for business, as indicated by an assessment percentage of 53.2% which is sometimes, often and always think that financial management is important for business. MSMEs in East Java in Indonesia have understood the importance of financial management for businesses in order to achieve company goals by using strategies launched at the beginning of the period. Financial management is also considered important in assessing the performance of MSMEs during a certain period of time

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