SKRIPSI Jurusan Akutansi - Fakultas Ekonomi UM, 2017

Ukuran Huruf:  Kecil  Sedang  Besar

AKUNTANSI LOKALITAS PADA UMKM (Studi Kasus Pada UMKM UD.Permata Kabupaten Pmekasan Madura)

Nafilatur Rohmah

Abstrak


ABSTRAK

 

Rohmah, Nafilatur. 2017.AkuntansiLokalitasPada UMKM (StudiKasusPada UMKM UD.PermataKabupatenPamekasan, Madura). Skripsi, Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Malang. Pembimbing:Dr. Sri Pujiningsih, S.E.,M.Si. Ak

 

KataKunci: InformasiAkuntansi, FungsiManajerial, HargaPokokProduksi, NilaidanKearifanLokal Madura, UMKM

Informasiakuntansiadalahinformasi yang digunakanolehpemangkukepentingandalampengambilankeputusanbisnis.Informasiakuntansiterdiridariinformasioperasi, informasiakuntansikeuangan, daninformasiakuntansimanajemen.Komoditigarammerupakansalahsatuusaha yang banyakdiminati di daerah Madura.Sehinggamembutuhkaninformasiakuntansisebagaifungsimanajerialdanfungsikeuangannya.UD Permatamerupakan UMKM yangmempunyai3 unit usaha yang bergerakpada industry garam di KabupatenPamekasan.Ketiga unit usaha yang dimiliki yaitu supplier jual-beli garam, produksi garam mentah dan usaha jasa transportasi truk angkutan. UD Permatamerupakansalahsatu UMKM yang tidakmenyusunlaporankeuangannamunusaha yang dijalankanmengalamiekspansi.Penelitiinginmengetahuipenggunaaninformasiakuntansiberbasislokalitas Madura di UMKM UD Permata.

Penelitianinimenggunakanpendekatankualitatifdengan jenis penelitian studikasus.Pengambilan data dilakukandenganobservasi, wawancaradandokumentasi.Analisis data menggunakantriangulasi data.

Kesimpulandaripenelitianiniyaituinformasiakuntansiberupainformasioperasidigunakandalamfungsimanajemenmeliputiperencanaanpembelian, produksi, penjualan, upahtenagakerja; pengorganisasianmeliputipenentuanjumlahdantugasmasing-masingpekerja; pengendalianmeliputibidangproduksidanbidangpenjualan. Selainitu, informasiakuntansijugadigunakanuntukmenetukanhargapokokproduksipadaUD.Permata.TerakhirpemahamandanpenggunaanakuntansipadaUD.Permatadipengaruhibeberapafaktoryaitunilaidankearifanlokalmasyarakat Madura yang meliputiunsurbudayalokal: konjhengan(hajatan), Jum’atan(Ibadahshalatjuma’at), kennengikennengna, lakonilakona(Tempatitempatmu, kerjakanpekerjaanmu); unsurperilaku yang meliputisadeka(sedekah); danunsur modal sosial: Sittungdarah(Satudarah/keluarga) danPartaja(Percaya).

ABSTRAK

 

Rohmah, Nafilatur. 2017.The Locality Accounting of SME’s (Case study at UD.Permatain PamekasanRegencyin SME’s of UD.PermataPamekasan, Madura). Minor Thesis, Department of Accounting, Economic Faculty, Universitas Negeri Malang.Advisor:Dr. Sri Pujiningsih, S.E.,M.Si. Ak

 

Key words: Accounting Information, Managerial Function, Cost of Goods Manufactures, Value and Local Wisdom of Madura, SME’s

Accounting information is the information used to make decision in business by stakeholder. The accounting information consists of operational information, accounting information of financial and accounting information of management. Salt is one of the business commodities that has many demands in Madura island. Thus, it needs accounting information as a managerial function and financial function. UD.Permata is one of SME’s in Madura which has 3 business units engaged in salt industry inPamekasan regency. These three business units are owned by UD.Permata consist of supplier of salt trading, salt manufactures, and transportation services of truck. UD.Permata is one of the SME’s which doesnot prepare financial statements but the business that was run has undergone expansion. The researcher wanted to know the use of accounting information-based locality of Madura atUD.PermataSME’s.

This research used qualitative approach with case study method. Data collection use to observation, interview and documentation. Data Triangulation is used to analyze the data.

 

The conclusion of the research is accounting information in the form of operational information used in managerial function including planning of purchase, manufactures, sales, and employee’s wages; organization including determination of numbers of employees and their job description; controlling of manufactures’ field and sales field. Besides, accounting information is also used to determine the costs of goods manufactures at UD.Permata. Last, understanding and utilizing of accounting at UD.Permata are influenced by several factors, value and local wisdom of Madura society involved the aspects of the local culture: Konjhengan(celebration), jum’atan(Friday Prayer),kennengikennengna, lakonilakona(Placed your place, do your work); behavior aspect involvedsadeka(giving); and social modal aspects involvedSittungdarah(One Blood/family) andPartaja(believe).