Analysis of Accounting Behavior in the Preparation of Financial Reports in the Culinary Sector of MSMEs in North Sumatra
Keywords:
Behavioral Accounting, Financial Reporting, MSMEs,, MSME SAK, Culinary SectorAbstract
This study aims to analyze accounting behavior in the preparation of financial reports by culinary MSMEs
in North Sumatra Province. The approach used in this study is qualitative with descriptive methods. Data were
obtained through interviews, observations, and documentation of culinary MSMEs. The results show that the
accounting behavior of MSMEs is still relatively simple and unsystematic, characterized by irregular financial
recording and the use of manual recording methods. Behavioral factors such as perception, motivation, and attitude
influence the preparation of financial reports. Negative perceptions of accounting as something complicated lead to
low interest in financial recording, while situational motivation and a lack of concern also affect the quality of
financial reports. The level of understanding of MSMEs regarding the importance of financial reports in accordance
with accounting standards (SAK EMKM) is also still low. In addition, there are various obstacles faced, such as
limited accounting knowledge, lack of time, the absence of separation of personal and business finances, and minimal
training and technological support. Thus, efforts are needed to improve accounting literacy, behavioral changes, and
support from various parties to improve the quality of MSME financial reports.
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