Comparative Analysis of Various Aspects of MSMES in the Trade and Services Sector

Agil Mualim, Muhammad Bayu Saputra, Nia Nuristiyanti, Muchlisin Muchlisin, Veri Apriliyanto


This study aims to carry out a comparative analysis of various aspects of the trade and service sector of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in the financial, accounting, and tax aspects. The research was conducted by collecting data through interviews and questionnaires to MSME owners engaged in the trade and service sector. In the financial aspect, the analysis is carried out on MSME financial management in both sectors, including initial capital, operational expenses, and income. The results of the analysis show that MSMEs in the trade sector have higher initial capital than MSMEs in the service sector. However, MSMEs in the service sector have lower operational expenses and higher incomes than MSMEs in the trade sector. In the accounting aspect, the analysis is carried out on the management of ledgers, financial reports, and the recording of MSME transactions in both sectors. The results of the analysis show that MSMEs in the trade sector have more complete and accurate transaction records than MSMEs in the service sector. This can be seen from the existence of a sales recording system, inventory purchases, cash flow statement journals, and profit and loss reports and to control raw material inventories using Microsoft Excel, and stock taking is carried out every day. Meanwhile, in the service sector, financial records are only for payment of employee wages, this is because the owner does not understand accounting writing and reporting techniques in the service sector. In the tax aspect, the analysis is carried out on understanding and compliance of MSMEs with tax regulations in Indonesia. The results of the analysis show that MSMEs in both sectors have a poor understanding of tax regulations in Indonesia, and many are still not compliant with paying taxes.

Keywords: Trade, Services, Accounting Aspects, Financial Aspects, and Tax Aspects

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