摘要：Study of Entity Theory Treatment on Micro, Small and Medium Enterprises (SMEs). Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social reality of SMEs shows the incomprehension of the Economic Entity Concept, the tendency to use the enterprise wealth for personal reason, and business profit/ income is treated as “owner’s wallet”. Internalization process can be carried out by “transplantation” of the economic entity concept to eliminate the culture of “sami mawon” exhibited by many actors of SME.
其他摘要：Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM). Beragam tantangan dan hambatan masih memayungi pengembangan UMKM di Indonesia. Salah satunya adalah perilaku pemilik UMKM yang seringkali tidak memisahkan modal bisnis keuangan
关键词：Akuntabilitas perpuluhan; fenomenologi transendental Husserl; milik Tuhan
