Persepsi Pemilik Usaha Entitas Kecil Dan Menengah Terhadap Informasi Keuangan
Abstract
Penelitian ini bertujuan untuk mengkaji persepsi pemilik entitas kecil dan menengah (UKM) mengenai pengguna dan kebutuhan informasi keuangan dalam pelaporan keuangan UKM. Penelitian ini menggunakan survei kuesioner kepada pemilik UKM untuk mengidentifikasi pengguna dan kebutuhan informasi keuangan mereka. Sebanyak 400 kuesioner dikirimkan, dan 392 kuesioner dikembalikan, menghasilkan 371 kuesioner yang dapat digunakan. Teori pemangku kepentingan digunakan untuk menjelaskan bahwa manajemen perusahaan diharapkan memenuhi harapan pemangku kepentingan utama. Pengguna informasi keuangan UKM terbatas pada pemilik UKM, dengan kebutuhan yang bervariasi berdasarkan ukuran UKM. Informasi keuangan digunakan untuk perencanaan, memperkirakan kewajiban pajak, serta membuat keputusan pemasaran dan penetapan harga. Artikel ini memberikan kontribusi penting dalam memperluas pemahaman mengenai kebutuhan informasi keuangan UKM dan menyarankan agar model pelaporan keuangan untuk UKM disesuaikan dengan kebutuhan spesifik pengguna
References
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Ojala, H., Collis, J., Kinnunen, J., Niemi, L., & Troberg, P. (2016). The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland. International Journal of Auditing, 20(3), 267–277. https://doi.org/10.1111/ijau.12070
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Sian, S., & Roberts, C. (2009). UK small owner-managed businesses: Accounting and financial reporting needs. Journal of Small Business and Enterprise Development, 16(2), 289–305. https://doi.org/10.1108/14626000910956065
Pallant, J. (2010). SPSS Survival Manual. McGraw-Hill. www.openup.co.uk/spss
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Tatoglu, E., Kula, V., & Glaister, K. W. (2008). Succession planning in family-owned businesses: Evidence from Turkey. International Small Business Journal, 26(2), 155–180. https://doi.org/10.1177/0266242607086572
Wijekoon, N., Sharma, U., & Samkin, G. (2024). Decision usefulness of SME financial statements in Sri Lanka. Accounting & Finance, 65(1), 1059–1088. https://doi.org/10.1111/acfi.13379
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Mistry, Y., Ingole, D. T., & Ingole, M. D. (2017). Content Based Image Retrieval Using Hybrid Features and Various Distance Metric. Journal of Electrical Systems and Information Technology. https://doi.org/10.1016/j.jesit.2016.12.009
Badan Pusat Statistik Provinsi Sulawesi Selatan. (2024). Profil Industri Mikro dan Kecil Provinsi Sulawesi Selatan 2022. https://sulsel.bps.go.id/id/publication/2024/01/30/4c40b1625205e41d29f192e4/profil-industri-mikro-dan-kecil-provinsi-sulawesi-selatan-2022.html
Baldarelli, M.-G., Demartini, P., Mosnja-Skare, L., & Paoloni, P. (2012). Accounting Harmonization for SME-S in Europe: Some Remarks on IFRS for SME-S and Empirical Evidences. Economic Research-Ekonomska Istraživanja, 25(sup1), 1–26. https://doi.org/10.1080/1331677x.2012.11517554
Creswell, J. W., & Clark, V. L. P. (2018). Designing and Conducting Mixed Methods Research. In Encyclopedia of Research Design. SAGE Publications. https://doi.org/10.4135/9781412961288.n245
Di Pietra, R., Evans, L., Chevy, J., Cisi, M., Eierle, B., Jarvis, R., & On Behalf Of The European Accountin. (2008). Comment on the IASB’s Exposure Draft ‘IFRS for Small and Medium-Sized Entities’1. Accounting in Europe, 5(1), 27–47. https://doi.org/10.1080/17449480802049392
Duc Son, D., Marriott, N., & Marriott, P. (2006). Users’ perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies: Qualitative evidence from Vietnam. Qualitative Research in Accounting & Management, 3(3), 218–235. https://doi.org/10.1108/11766090610705416
Eierle, B., & Haller, A. (2009). Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany. Accounting in Europe, 6(2), 195–230. https://doi.org/10.1080/17449480903115779
Ikatan Akuntan Indonesia. (2020). Standar Akuntasi Keuangan Entitas Privat.
Evans, L., Gebhardt, G., Hoogendoorn, M., Marton, J., Di Pietra, R., Mora, A., Thinggård, F., Vehmanen, P., & Wagenhofer, A. (2005). Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC’s Comment on the IASB’s Discussion Paper. Accounting in Europe, 2(1), 23–45. https://doi.org/10.1080/09638180500378949
Fox, M., Nilakant, V., & Hamilton, R. T. (1996). Managing succession in family-owned businesses. International Small Business Journal, 15(1), 15–25. https://doi.org/10.1177/0266242696151001
Hasle, P., Limborg, H. J., Kallehave, T., Klitgaard, C., & Andersen, T. R. (2012). The working environment in small firms: Responses from owner-managers. International Small Business Journal, 30(6), 622–639. https://doi.org/10.1177/0266242610391323
Hellman, N., Nilsson, H., Tylaite, M., & Vural, D. (2022). The Impact of an IFRS for SMEs-Based Standard on Financial Reporting Properties and Cost of Debt Financing: Evidence from Swedish Private Firms. European Accounting Review, 31(5), 1175–1205. https://doi.org/10.1080/09638180.2022.2085758
Isaga, N., Masurel, E., & Van Montfort, K. (2015). Owner-manager motives and the growth of SMEs in developing countries: Evidence from the furniture industry in Tanzania. Journal of Entrepreneurship in Emerging Economies, 7(3), 190–211. https://doi.org/10.1108/JEEE-11-2014-0043
Jones, C. S. (1992). The Attitudes of Owner-Managers Towards Accounting Control Systems Following Management Buyout. Accounting Organizations and Society, 17(2), 151–168.
Kaya, D., & Koch, M. (2015). Countries adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - Early empirical evidence. Accounting and Business Research, 45(1), 93–120. https://doi.org/10.1080/00014788.2014.969188
Laeven, L., & Woodruff, C. (2007). The Quality of The Legal System, Firm, Ownership, and Firm Size. The Review of Economics and Statistics, 89(4), 601–614.
Maingot, M., & Zeghal, D. (2006). Financial Reporting of Small Business Entities in Canada*. In Journal of Small Business Management (Vol. 44, Issue 4).
Matsoso, M. L., Nyathi, M., & Nakpodia, F. A. (2021). An assessment of budgeting and budgetary controls among small and medium-sized enterprises: evidence from a developing economy. Journal of Accounting in Emerging Economies, 11(4), 552–577. https://doi.org/10.1108/JAEE-04-2020-0082
Motwani, J., Levenburg, N. M., Schwarz, T. V., & Blankson, C. (2006). Succession planning in SMEs: An empirical analysis. International Small Business Journal, 24(5), 471–495. https://doi.org/10.1177/0266242606067270
Nursini, N. (2020). Micro, small, and medium enterprises (MSMEs) and poverty reduction: empirical evidence from Indonesia. Development Studies Research, 7(1), 153–166. https://doi.org/10.1080/21665095.2020.1823238
Ojala, H., Collis, J., Kinnunen, J., Niemi, L., & Troberg, P. (2016). The Demand for Voluntary Audit in Micro‐Companies: Evidence from Finland. International Journal of Auditing, 20(3), 267–277. https://doi.org/10.1111/ijau.12070
Peraturan Pemerintah Republik Indonesia Nomor 7 Tahun 2021 Tentang Kemudahan, Pelindungan, Dan Pemberdayaan Koperasi Dan Usaha Mikro, Kecil, Dan Menengah (2021).
Ploybut, S., & Page, M. J. (2012). Financial Reporting by Small and Medium Enterprises in Thailand.
Ramukumba, T. (2014). Overcoming SMEs Challenges through Critical Success Factors: A Case of SMEs in the Western Cape Province, South Africa. Economic and Business Review, 16(1). https://doi.org/10.15458/2335-4216.1178
Rasool, S., Shah, B., & Assistant, S. T. (n.d.). The Role of Commercial Banks in Production of Small and Medium Enterprises (SMEs) in Pakistan. http://ssrn.com/abstract=2495796Electroniccopyavailableat:https://ssrn.com/abstract=2495796Electroniccopyavailableat:http://ssrn.com/abstract=2495796
Sassi, N., & Damak-Ayadi, S. (2023). IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El Salvador. Journal of Accounting in Emerging Economies, 13(5), 922–946. https://doi.org/10.1108/JAEE-10-2021-0348
Sava, R., Mârza, B., & Eşanu, N. (2013). Financial Reporting for SMEs – Past and Perspectives. Procedia Economics and Finance, 6, 713–718. https://doi.org/10.1016/s2212-5671(13)00193-7
Sian, S., & Roberts, C. (2009). UK small owner-managed businesses: Accounting and financial reporting needs. Journal of Small Business and Enterprise Development, 16(2), 289–305. https://doi.org/10.1108/14626000910956065
Pallant, J. (2010). SPSS Survival Manual. McGraw-Hill. www.openup.co.uk/spss
Tarikul Islam, M., Masihur Rahman, M., & Idris Ali, M. (n.d.). Competitive Intelligence System in SMEs of Bangladesh: A Sense Making Approach.
Tatoglu, E., Kula, V., & Glaister, K. W. (2008). Succession planning in family-owned businesses: Evidence from Turkey. International Small Business Journal, 26(2), 155–180. https://doi.org/10.1177/0266242607086572
Wijekoon, N., Sharma, U., & Samkin, G. (2024). Decision usefulness of SME financial statements in Sri Lanka. Accounting & Finance, 65(1), 1059–1088. https://doi.org/10.1111/acfi.13379
Lu, Y., He, H., Zhao, H., Meng, W., & Yu, C. (2013). Annotating Search Results from Web Databases. IEEE Transactions on Knowledge and Data Engineering, 25(3), 514–527. https://doi.org/10.1109/TKDE.2011.175
Mistry, Y., Ingole, D. T., & Ingole, M. D. (2017). Content Based Image Retrieval Using Hybrid Features and Various Distance Metric. Journal of Electrical Systems and Information Technology. https://doi.org/10.1016/j.jesit.2016.12.009
Published
2024-10-30
How to Cite
AfdhalA. M. N., RahayuA., & RahmaP. (2024). Persepsi Pemilik Usaha Entitas Kecil Dan Menengah Terhadap Informasi Keuangan. Jurnal Ilmiah Metansi (Manajemen Dan Akuntansi), 7(2), 494-501. https://doi.org/10.57093/metansi.v7i2.478
Section
Articles
