ABSTRACT
The success of SMEs to survive in a crisis does not necessarily make the SMEs are able to
develop well. SMEs still face many problems in running its business. The problem often faced
by SMEs is the quality human resources to financial management.Financial management through
the application of accounting rules and good and right sometimes ignored the perpetrators of
SMEs. This study aims to determine the extent to which the perpetrators of SMEs applying
financial management that can be used as a tool to assess the performance and health of
SMEs,This study used a purposive sampling method that takes a sample of the population using
a questionnaire and interview.The study was conducted in
territory of
salatiga.,With
respondents of 36 SMEs by using qualitative descriptive analysis as a tool of analysis. The
research concludes that most SMEs are still far in applying the rules and accounting through the
accounting cycle,Therefore, it is hoped relevant parties in this case the local government in
cooperation with other parties to give attention to the perpetrators of SMEs that face difficulties
in applying the accounting rules in accordance with the standards so that the perpetrators of
SMEs to realize the importance of accounting cycle to the successful implementation of their
business and be able to apply them in the business.
Key word:Accounting,Accounting for small and Medium Enterprises
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