Siapkah Usaha Mikro Kecil dan Menengah Menghadapi Masyarakat Ekonomi Asean ?
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Abstract
Kepentingan dan urgensi sebagai bagian dari pelaksanaan Masyarakat Ekonomi Asean (MEA) telah menjadi agenda pada semua industri negara-negara ASEAN termasuk industry mode. Studi ini menguji kesadaran UMKM di industri mode akan MEA dan ketetapan umum MEA yang selanjutnya akan dikaitkan dengan sikap berakuntansi dalam MEA. Survei dilakukan pada 30 UMKM bidang mode di Jombang, Indonesia. Hasil studi menunjukkan bahwa kesadaran akan MEA dan ketetepan umum MEA masih di bawah poin rata-rata. Namun, hasil studi juga menunjukkan bahwa terdapat hubungan yang signifikan atas kesadaran dan sikap berakuntansi pada MEA. Selanjutnya, meskipun terdapat hubungan yang signifikan atas kesadaran dan sikap berakuntansi pada MEA, namun hasil studi menunjukkan bahwa sikap atas MEA tidak berpengaruh signifikan terhadap persepsi pelaku bisnis UMKM pada perkembangan bisnis mode mereka.
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