AKUNTANSI PADA PENGUSAHA UKM INDUSTRI KREATIF : KESIAPAN SDM DALAM MENGHADAPI GLOBALISASI

Fitriasuri, Fitriasuri and Terzaghi, M.Titan (2015) AKUNTANSI PADA PENGUSAHA UKM INDUSTRI KREATIF : KESIAPAN SDM DALAM MENGHADAPI GLOBALISASI. MBiA, 14 (2). ISSN 14111616

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Abstract

ABSTRACT Accounting is important in the development of SMEs in the creative industries. This study aimed to discover how the accounting in view of SMEs entrepreneurs creative industries and the readiness of human resources in the field of accounting in developing creative industries to face globalization. The study was conducted with a qualitative approach through in-depth interviews of informants. The result shows that the accounting concept is just recording, calculation related to finance, but simply serves more as a reminder of the transaction than as important information in decision making. Understanding of SMEs in the field of creative industries of accounting is also inadequate. An important issue in accounting such as profit and loss is defined as a decrease or increase in the company's business activities. These conditions rise to the idea that they do not require accounting. The weakness of the concept and understanding lead to the settlement of the existing problems in the company not being associated with the finances and do not make a financial advantage as a solution. It can be concluded they need to develop and improve the quality of human resources, especially in the field of accounting so that SMEs in the creative industries can be more developed and ready to face global competition. Keywords: accounting, SMEs, creative industries, readiness, globalization

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Mrs Fitria Suri
Date Deposited:	22 Nov 2016 08:21
Last Modified:	22 Nov 2016 08:21
URI:	http://eprints.binadarma.ac.id/id/eprint/3107

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