IMPLEMENTATION OF RECORDING OF FINANCIAL REPORTS IN MSMEs NORTH SURABAYA REGION “EASTERN PHILOSOPHY POINT OF VIEW”
DOI:
https://doi.org/10.51804/econ12.v5i2.1992Abstract
Indonesia's economic pattern is experiencing quite pronounced turmoil after the case of the Covid-19 pandemic that occurred in early 2020 until now, which has impacted the national and even global economy. The achievements expected by the government have not been fully fulfilled because many business sectors have experienced the effects of a decrease in extraordinary performance, especially micro, small and medium enterprises, which do not rule out the possibility of having bank loans dependent and unable to pay. The number of MSMEs in the Surabaya area is approximately 60,000 MSMEs, and they are spread throughout all regions in Surabaya; the growth of MSMEs in the North Surabaya area is increasing, but when affected by the pandemic, many MSMEs have experienced a decline because there are so many schools that do not organize offline learning and some offices also implement Work From Home as well as several universities. The current situation that is starting to come under control makes MSMEs try to grow again; this paper aims to determine the extent to which financial reports are used, whether records are made systemically or manually, and payment methods and whether MSMEs provide concessions to their payment system. The total sample is approximately 104 MSMEs spread across North Surabaya, Semolowaru District. The survey results will be described descriptively. The survey results show that as many as 61 SMEs have an average food/beverage business, daily needs (laundry, washing motorbikes, selling credit), clothing, food/groceries, and others. Most MSMEs voluntarily make simple financial reports, while many do not. Some businesses systematically record transactions, and others manually.
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