PERCEPTION OF MICRO, SMALL AND MEDIUM ENTERPRISES (UMKM) CONCERNING ACCOUNTING (Empirical Study in Sentajo Raya Subdistrict, Kuantan Singingi Regency)

Abstract

This study aims to analyze and see the perceptions of Micro, Small and Medium Enterprises actors about accounting, especially in Sentajo Raya District. The approach in this research is to use a descriptive approach. The population in this study was 976 MSMEs, and the sample taken was 100. In determining the sample size in this study, it was based on calculations using the Slovin formula. In this study, the sampling technique used was probability sampling with the technique taken, namely proportional sampling. The data analysis technique in this research is using qualitative descriptive analysis. Data were collected through distributing questionnaires to MSME players in Sentajo Raya District. The results of this study indicate that MSME actors, especially those in Sentajo Raya District, still do not understand and know accounting, of the 100 samples distributed only 32% understand simply about accounting and 68% do not understand accounting at all.