PROCEDURES FOR ISSUING BUSINESS IDENTIFICATION NUMBERS (NIB) FOR MSMES VIA ONLINE SINGLE SUBMISSION (OSS) WITH THE APPLICATION OF ACCOUNTING PRINCIPLES AT THE DEPARTMENT OF INVESTMENT AND ONE-STOP INTEGRATED SERVICES (DPM-PTSP) OF JAMBI PROVINCE
Keywords:
MSMEs, Business Identification Number (NIB), Online Single Submission (OSS), Accounting PrinciplesAbstract
Micro, Small, and Medium Enterprises (MSMEs) play a significant role in economic development; however, many still lack formal business legality, particularly the Business Identification Number (NIB). The government has introduced the Online Single Submission (OSS) system as an integrated electronic business licensing platform to simplify the registration process. This study aims to analyze the procedure for obtaining an NIB through the OSS system and to examine the role of accounting principles in supporting MSMEs during the registration process at the Investment and One-Stop Integrated Service Office (DPM PTSP) of Jambi Province. This research employs a qualitative descriptive method using observation, interviews, and documentation. The findings indicate that the NIB registration procedure has been implemented in accordance with regulations.
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