Faktor-Faktor Kendala Dalam Pencatatan Keuangan Pada UMKM Toko Sembako
-
Fitria Puteri Sholikah
*
Universitas Buana Perjuangan Karawang, Karawang,
Indonesia
- Puji Iswanto Universitas Buana Perjuangan Karawang, Karawang, Indonesia
- Neni Sumarni Universitas Buana Perjuangan Karawang, Karawang, Indonesia
Abstract
This study aims to determine the problems of financial records in micro, small and medium business units because the MSME sector is currently very helpful to the community's economy as business actors. This type of research uses descriptive qualitative research. This method describes objects according to reality as they are. Data collection techniques are carried out in a triangulation manner using different data collections to obtain data from the same data source. The business actors in Telukjambe where the four basic food shop businesses are known to have their own uniqueness in developing their business, but this is from the results that have been researched on a sample of the four basic food shops in Telukjambe Karawang still not doing financial records properly, accounting is practiced only in the mind/ memory. The practical form of applying financial records to MSMEs has been carried out, there are two ways that can be applied to these basic food shops with an excel-based financial reporting system and simple financial reporting. The benefits of these two forms of accounting are at least being able to analyze the company's performance so that the future direction is predicted for the sustainability of the business being built so that business actors do not experience losses.
References
Aisyah, S., Sinaga, A. N. A., Tondang, G. A., & Harahap, S. F. (2023). Penerapan Pencatatan Keuangan pada UMKM Melalui Aplikasi Buku Warung. ADI Pengabdian Kepada Masyarakat, 3(2), 99–106. https://doi.org/10.34306/adimas.v3i2.835
Alinsari, N. (2021). Peningkatan Literasi Keuangan pada UMKM melalui Pelatihan dan Pendampingan Pembukuan Sederhana. 01(2), 256–268.
Arena, T., Herawati, N., & Setiawan, A. R. (2017). “ Akuntansi Luar Kepala ” dan “ Sederhana ” ala UMKM Batik Tanjung Bumi yang Sarat Nilai Religiusitas dan Kesalingpercayaan ( Sebuah Studi Etnografis )*. 13(2), 309–320.
Christin natalia mani, tutut dewi astuti. (2023). Jurnal PEDAMAS ( Pengabdian Kepada Masyarakat ) Volume 1 , Nomor 2 , Juli 2023 ISSN : 2986-7819. 1, 297–301.
Diana, S., & Penelitian, A. R. (2019). Analisis Perubahan Hemodinamik.
Dr. Wastam Wahyu Hidayat, S. E. M. M. (n.d.). DASAR-DASAR ANALISA LAPORAN KEUANGAN. Uwais Inspirasi Indonesia. https://books.google.co.id/books?id=FIl_DwAAQBAJ
Dwi, R. E. D. R. E., & Fatmawati, A. (2020). Sistem Informasi Manajemen Keuangan Di Pondok Pesantren Adh-Dhuha. Jurnal Teknik Informatika (Jutif), 1(2), 93–99.
Fujiati, A. (2023). Rancang Bangun Aplikasi Manajemen Keuangan Pribadi dengan Fitur Pencatatan Transaksi dan Analisis Pengeluaran. Jurnal Cyber Area, Vol. 3(2), 1–19.
Hendy, W., & Chatarins, A. (2020). PENERAPAN LAPORAN KEUANGAN BERBASIS SAK- PADA UMKM KAMPUNG KUE DI RUNGKUT SURABAYA. 21, 1–15.
Kariyoto. (2017). Analisa Laporan Keuangan. Universitas Brawijaya Press. https://books.google.co.id/books?id=DjBODwAAQBAJ
Kuddus, M. (2019). Kendala Pencatatan Transaksi Pada UMK.
Maularumi Safitri, E. (2020). Analisis Penerapan Pencatatan Laporan Keuangan Pada UMKM. Jurnal Akuntansi Dan Audit Syariah (JAAiS), 1(1), 54–61. https://doi.org/10.28918/jaais.v1i1.3306
Miftah arif. (2022). Teori habit perspektif psikologi dan pendidikan islam.
Novitasari, E. (2019). Metode Mudah Menyusun Pembukuan Sederhana: Pegangan Wajib Praktisi Bisnis dan Pelaku Usaha UKM. Anak Hebat Indonesia. https://books.google.co.id/books?id=1wBWEAAAQBAJ
Olivia, A., Joven, A., & Batam, U. I. (2021). Implementasi pencatatan laporan keuangan umkm toko sentosa. 3, 896–903.
Pembangunan, P. E. dan. (2000). Pemberdayaan terhadap wanita pedagang kecil di pasar tradisional Bandung. Puslitbang Ekonomi dan Pembangunan, Lembaga Ilmu Pengetahuan Indonesia. https://books.google.co.id/books?id=zTztAAAAMAAJ
Prayogo Kusumaryoko, M. H. (2021). Manajemen Sumber Daya Manusia Di Era Revolusi Industri 4.0. Deepublish. https://books.google.co.id/books?id=PAUhEAAAQBAJ
Sains, J., Margareta, E., Siallagan, N. W., Rambe, J. S., & Silaban, J. R. (2023). Analisa Laporan Keuangan Sebagai Dasar Penilaian Kinerja Keuangan Pada UMKM Keripik Pisang. 5(1), 7–11.
Sulistyowati, Y. (2017). 49 REFERENSI: Jurnal Ilmu Manajemen dan Akuntansi Vol.5 No.2 Desember 2017. 5(2), 49–55.
Zia, H. (2020). Pengaturan Pengembangan UMKM di Indonesia. Rio Law Jurnal, 1(1).
Copyright (c) 2023 Fitria Puteri Sholikah, Puji Iswanto, Neni Sumarni
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
