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class="user-content-wrapper"><div class="uploads-container" id="social-redesign-work-container"><div class="upload-header"><h2 class="ds2-5-heading-sans-serif-xs">Uploads</h2></div><div class="documents-container backbone-social-profile-documents" style="width: 100%;"><div class="u-taCenter"></div><div class="profile--tab_content_container js-tab-pane tab-pane active" id="all"><div class="profile--tab_heading_container js-section-heading" data-section="Papers" id="Papers"><h3 class="profile--tab_heading_container">Papers by Mahezz Azzubaidi</h3></div><div class="js-work-strip profile--work_container" data-work-id="36891970"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/36891970/PENERAPAN_AKUNTANSI_PADA_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM"><img alt="Research paper thumbnail of PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM" class="work-thumbnail" src="https://attachments.academia-assets.com/56844024/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/36891970/PENERAPAN_AKUNTANSI_PADA_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM">PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM</a></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">Accounting is an information system that produces a report for the stakeholders about the economi...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nation's economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and haven't need with accounting application. ABSTRAK Akuntansi merupakan sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Usaha Mikro Kecil dan Menengah (UMKM) sebagai penopang perekonomian bangsa sampai saat ini masih banyak yang belum menerapkan akuntansi dalam menjalankan usahanya. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) serta kendala-kendala yang dihadapi di dalamnya. Penelitian ini mengambil 51 UMKM di Kota Salatiga dengan metode convenience sampling. Data yang dipergunakan adalah data primer yang diperoleh melalui hasil wawancara dan kuesioner. Teknik analisis dari penelitian ini adalah tehnik analisis diskriptif kualitatif. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Salatiga sudah melakukan pencatatan atas penjualan, pembelian, persediaan, biaya gaji dan biaya lainnya. Sedangkan pelaporan yang dibuat meliputi laporan penjualan, pembelian, persediaan dan penggajian. Kendala yang menghambat UMKM dalam penerapan akuntansi antara lain adalah latar belakang pendidikan, belum pernah mengikuti pelatihan akuntansi dan belum ada kebutuhan terhadap penerapan akuntansi.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="80c59e1768f99d6161ddd37b5c1e02de" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":56844024,"asset_id":36891970,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/56844024/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="36891970"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="36891970"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 36891970; 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$(this).data('initialized', true); } }); $a.trackClickSource(".js-work-strip-work-link", "profile_work_strip") }); </script> </div><div class="profile--tab_content_container js-tab-pane tab-pane" data-section-id="8412922" id="papers"><div class="js-work-strip profile--work_container" data-work-id="36891970"><div class="profile--work_thumbnail hidden-xs"><a class="js-work-strip-work-link" data-click-track="profile-work-strip-thumbnail" href="https://www.academia.edu/36891970/PENERAPAN_AKUNTANSI_PADA_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM"><img alt="Research paper thumbnail of PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM" class="work-thumbnail" src="https://attachments.academia-assets.com/56844024/thumbnails/1.jpg" /></a></div><div class="wp-workCard wp-workCard_itemContainer"><div class="wp-workCard_item wp-workCard--title"><a class="js-work-strip-work-link text-gray-darker" data-click-track="profile-work-strip-title" href="https://www.academia.edu/36891970/PENERAPAN_AKUNTANSI_PADA_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM">PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM</a></div><div class="wp-workCard_item"><span class="js-work-more-abstract-truncated">Accounting is an information system that produces a report for the stakeholders about the economi...</span><a class="js-work-more-abstract" data-broccoli-component="work_strip.more_abstract" data-click-track="profile-work-strip-more-abstract" href="javascript:;"><span> more </span><span><i class="fa fa-caret-down"></i></span></a><span class="js-work-more-abstract-untruncated hidden">Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nation's economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and haven't need with accounting application. ABSTRAK Akuntansi merupakan sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Usaha Mikro Kecil dan Menengah (UMKM) sebagai penopang perekonomian bangsa sampai saat ini masih banyak yang belum menerapkan akuntansi dalam menjalankan usahanya. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) serta kendala-kendala yang dihadapi di dalamnya. Penelitian ini mengambil 51 UMKM di Kota Salatiga dengan metode convenience sampling. Data yang dipergunakan adalah data primer yang diperoleh melalui hasil wawancara dan kuesioner. Teknik analisis dari penelitian ini adalah tehnik analisis diskriptif kualitatif. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Salatiga sudah melakukan pencatatan atas penjualan, pembelian, persediaan, biaya gaji dan biaya lainnya. Sedangkan pelaporan yang dibuat meliputi laporan penjualan, pembelian, persediaan dan penggajian. Kendala yang menghambat UMKM dalam penerapan akuntansi antara lain adalah latar belakang pendidikan, belum pernah mengikuti pelatihan akuntansi dan belum ada kebutuhan terhadap penerapan akuntansi.</span></div><div class="wp-workCard_item wp-workCard--actions"><span class="work-strip-bookmark-button-container"></span><a id="80c59e1768f99d6161ddd37b5c1e02de" class="wp-workCard--action" rel="nofollow" data-click-track="profile-work-strip-download" data-download="{"attachment_id":56844024,"asset_id":36891970,"asset_type":"Work","button_location":"profile"}" href="https://www.academia.edu/attachments/56844024/download_file?s=profile"><span><i class="fa fa-arrow-down"></i></span><span>Download</span></a><span class="wp-workCard--action visible-if-viewed-by-owner inline-block" style="display: none;"><span class="js-profile-work-strip-edit-button-wrapper profile-work-strip-edit-button-wrapper" data-work-id="36891970"><a class="js-profile-work-strip-edit-button" tabindex="0"><span><i class="fa fa-pencil"></i></span><span>Edit</span></a></span></span></div><div class="wp-workCard_item wp-workCard--stats"><span><span><span class="js-view-count view-count u-mr2x" data-work-id="36891970"><i class="fa fa-spinner fa-spin"></i></span><script>$(function () { var workId = 36891970; 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