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ABSTRACT
Micro Small and Medium Enterprises (MSMEs) is a vital part for Indonesia’s economy and creating a jobs for Indonesian people. It has been proved that micro small enterprises can surpass the economic crysis better than large corporations in Indonesia. But, MSMEs also have some problems, like the problem of productivity and bussiness continuity. Problems that often occurs is
that there’s so many businesses find it’s hard to separate between personal money
and business money, because the money that used to venture capital is a personal money. If things like this continue to happen then sooner or later the venture capital will be run out. This research is an inferential research to give us information about the practice of transaction record and some factors that influence it. Beside that, the reader can also knew how important to record their micro small enterprisses transaction. Sampling using design sample, nonprobability sampling in form of convenience sampling, while the sample that used is a enterprises that assets, turnover and employees qualified for micro dan small.
Based on research results, 59,18% from all of repondents is already do the transaction recording even though not yet organized and the most recorded transaction is a cash transactions, 36,74%. The most problem faced by the micro small enterpreneur is most of them think that recording the transaction is very
inconvenient. Beside that, lack of knowledge and the thought of “it’s not needed
to record the transaction” is some problems too. Based on the research, known that the variables that significant is age of business variables and number of employees variables, while the number of assets variables and the number of
branches aren’t significant.
