Experiential Learning Model for Accounting Literacy Development of Micro, Small, and Medium Enterprises

DOI

10.2991/assehr.k.200204.033How to use a DOI?

Keywords

experiential learning model, accounting literacy, micro, small and medium enterprises (MSMEs)

Abstract

Micro, Small & Medium Enterprises (MSMEs) gave high contribution for developing countries’ economic condition but their contributions have not been realized properly due to certain problems. Most MSMEs were involved in a business transactional records that did not have qualified audit reports to affect the business performance. The representations of the non-capability of MSMEs finance administrators are shown in some false attitudes in doing business such as not taking care of the finance and income statements. It is caused by the lack of information about the exact profit they gained, the amount of stock product they had, and the strategy they applied to improve the business development. An improvement to bookkeeping skill is necessary for MSMEs so that members and administrators are able to run the organization professionally. The improvement for the human resources is not only needed for the newly started company but also for the long standing one. Improving the quality of MSMEs human resources can be done with an educational approach. This research used transformation learning theory, experiential learning theory, and stakeholder theory. The ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) was used to develop this research study. This research was conducted to develop an experiential learning model in developing accounting literacy for fisheries MSME groups as a guide in implementing accounting learning in MSMEs. This book serves as: 1) a control tool so that learning focuses on learning accounting in the fisheries business. 2) tools to help improve the ability of financial management of MSMEs managers.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Irawan Syarifuddin Daher
AU  - Sugito
AU  - Entoh Tohani
PY  - 2020
DA  - 2020/02/12
TI  - Experiential Learning Model for Accounting Literacy Development of Micro, Small, and Medium Enterprises
BT  - Proceedings of the International Conference on Educational Research and Innovation (ICERI 2019)
PB  - Atlantis Press
SP  - 179
EP  - 184
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200204.033
DO  - 10.2991/assehr.k.200204.033
ID  - Daher2020
ER  -