PENTINGNYA PRAKTIK AKUNTANSI UNTUK MENINGKATKAN AKSES PEMBIAYAAN BAGI HASIL

Abstract

Penelitian bertujuan untuk mengetahui pentingnya praktik akuntansi pada industri kreatif di Palu dalam meningkatkan akses pembiayaan bagi hasil. Dua analisis data dilakukan, pertama analisis statistik deskriptif untuk mengetahui sejauhmana praktik akuntansi dijalankan pelaku UMKM, kedua menggunakan regresi linear sederhana untuk mengetahui persepsi pelaku UMKM industri kreatif tentang akses terhadap pembiayaan bagi hasil. Hasil penelitian menunjukkan bahwa pelaku UMKM di Palu belum mempraktikkan akuntansi sesuai SAK-ETAP, sehingga akan berpengaruh terhadap akses pembiayaan bagi hasil. Tersedianya laporan keuangan sesuai SAK ETAP akan memudahkan bank menganalisis prospek usaha dan kemampuan calon nasabah dalam pengembalian pembiayaan.

Abstract

 This study aims to determine the importance of accounting practices in the creative industry in Palu in increasing access to profit-sharing financing. Two data analyzes were carried out, firstly, descriptive statistical analysis to determine the extent to which accounting practices were carried out by MSME actors, secondly using simple linear regression to determine the perception of creative industry MSME actors regarding access to profit-sharing financing. The results of the study indicate that MSME actors in Palu have not practiced accounting according to SAK-ETAP, so that it will affect access to profit-sharing financing. The availability of financial reports in accordance with SAK ETAP will make it easier for banks to analyze business prospects and the ability of prospective customers to repay financing.Implementation of Accounting and Access to Profit Sharing Financing in Creative Industries.