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Definisi, Kriteria dan Konsep UMKM

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  • Rasyid, Andi Syahrul Ramadhan

Abstract

Dalam perekonomian Indonesia, peran dan kontribusi pelaku usaha dari skala usaha kecil dan menengah sangat besar, tidak hanya dalam hal penyerapan tenaga kerja yang melebihi 90%, namun juga kontribusinya bagi GDP Indonesia yang lebih dari 50% (Kementerian Koperasi dan UMKM, 2012). UMKM dipandang sebagai pelaku ekonomi yang cukup fleksibel di dalam menyesuaikan dengan berbagai perubahan iklim usaha yang terjadi, sehingga tetap mampu memberikan kontribusi positif bagi perekonomian negara. Kontribusi tersebut akan semakin baik apabila berbagai permasalahan yang masih dihadapi UMKM dapat diatasi, dan salah satunya adalah permasalahan dalam memanfaatkan informasi akuntansi dalam berbagai pengambilan keputusanusahanya.

Suggested Citation

  • Rasyid, Andi Syahrul Ramadhan, 2022. "Definisi, Kriteria dan Konsep UMKM," OSF Preprints eprs7, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:eprs7
    DOI: 10.31219/osf.io/eprs7
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