PENGUNGKAPAN PERKEMBANGAN USAHA MIKRO DI KECAMATAN KABILA BONE MELALUI TINJAUAN KONSEP ENTITAS

Abstract

The economic entity concept states that entities (in this case MSMEs) should be considered as independent entities or independent of their owners, but in reality there are still MSME actors in Kabila Bone District who have not implemented this concept. The aim of this research is to determine future business developments through reviewing the entity concept. The method used in this research is descriptive quantitative with the data collection method used is a questionnaire. The results show that micro business actors in Kabila Bone District, Bone Bolango Regency, have understood that the separation between personal and business property is important, but there are also some business actors who do not separate personal and business property so that micro businesses are still not optimal. so the application of the entity concept is also the same.

Keywords: Micro Business, Economic Entity Concept, Business Development