MERAJUT BENANG MERAH KESADARAN PELAKU USAHA MIKRO DAN KECILTERHADAP PENYUSUNAN LAPORAN KEUANGAN DALAM MENGAKSES KREDIT DANA BERGULIR

This research was aim to disclose and understand awareness small micro businessman regarding arranging financial report along with role of financial report UMK for Cooperation Government and UMK County Sampang as people which having authority to give funding credit fund roll over. This research used qualitative method with phenomenology approach. Informant in this research are five. They are owned of UD Prahu Layar (categoty micro busniness) and as customer of credit fund roll over that exist since 2013; owned of restaurant “Nasi Bebek Jaya Antika” (category small business) exist since 2005; owned of klontong store “warna-warni” (category micro business) exist since 2008; owned’s son of UD Sinar Jaya (category small business) as customer credit fund roll over exist since 1997; Head of Section establishment and development UMKM Region Sampang exist since 2009. Result of this research indicates that fact in field is simple note has enough for businessman UMK with each foundation. And finacial report for business UMK have a charateristic insidentil, if businessman have a financial report it’s better but if didn’t have perfect financial report or just simple notes it’s enough, because in appraising worthy or not that businessman get equity credit fund roll over, team appraise from some element. First, progress of business enterprise. Second, income that obtained and nominal capital which desired adapted with survey on field that support appraising healthy or not fluency business before fixed to get capital credit fund roll over. Keywords: Financial Statements, Simple Reporting, Revolving Credit Funding, Transcendental Phenomenolog