The Application of Accounting System at SMES in Pematangsiantar (Published)
One of the weakness of a small or medium business especially in Pematangsiantar is that they do not implement an adequate system of financial records or in another word, he does not apply accounting system in his business. Accounting provides information on the resources available to a firm, the means employed to finance those resources, and the results achieved through their use. Mostly, small and medium enterprises in Pematangsiantar does not apply the accounting system for their business management because of some problems, there are: the business is a small business, it will spend much money applying accounting system, less knowledge regarding to it
Keywords: Accounting System; Business, Bank, Business Industry, UMKM