PENGARUH PENCATATAN AKUNTANSI TERHADAP PENGAMBILANKEPUTUSAN KEUANGAN UMKM DI PASAR SENTRAL HAMADI JAYAPURA

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the key drivers of Indonesia’s national
economy. Traditional markets across the country serve as important hubs for MSME activities.
MSME actors in these markets operate their businesses to generate profits and improve their
welfare. Given the significant role of MSMEs in economic activities, proper accounting records that
comply with applicable standards are essential. Understanding accounting practices is expected to
help MSME actors make better financial decisions while running their businesses in Pasar Sentral
Hamadi, Jayapura. This study employs a qualitative method with a descriptive approach. Based on
interviews the researcher found that most MSME actors in Sentral Hamadi Market do not maintain
adequate accounting records. Their financial decisions are generally based only on simple
calculations related to rotating business capital. This condition has caused MSME actors to remain
in the same economic position for years as they believe their current income is sufficient to support
their families. Therefore it is important for MSME actors to increase their awareness of the
importance of proper accounting records in business development. The government is also expected
to provide more intensive outreach and guidance regarding the preparation of accounting reports
enabling MSME actors in Pasar Setral Hamadi to make better financial decisions and improve their
welfare.