IMPLEMENTASI PENCATATAN AKUNTANSI SEDERHANA PADA UMKM DI KABUPATEN TANJUNG JABUNG TIMUR
DOI:
https://doi.org/10.31004/joecy.v6i1.8514Keywords:
Simple Accounting, Financial Record-Keeping, MSMEs, Tanjung Jabung TimurAbstract
Financial record-keeping is an essential element in the management of micro, small, and medium enterprises (MSMEs). However, many MSME actors in Tanjung Jabung Timur Regency have not implemented simple and regular accounting records. This study aims to evaluate the level of implementation of simple financial record-keeping by MSME actors and to identify the challenges they face. The research employs a qualitative approach, using interviews and observations as data collection techniques. The results indicate that most MSME actors have not maintained regular records due to limited knowledge, lack of training, and operational busyness. It is recommended that the local government and MSME support institutions provide practical, hands-on training in simple accounting.
References
Fadhilah, A. N., Falda, T. A. R., Anggraini, E. S., Putri, A. M., Sanjaya, C. N. D., & Sari, F. A. (2025). Aspek Akuntansi dalam Perencanaan dan Pengembangan Bisnis. Jurnal Akuntansi, Manajemen, Dan Perencanaan Kebijakan, 2(4), 9.
Indawati, I., Anggraini, A., & Ruhiyat, E. (2025). Pencatatan Sederhana untuk Meningkatkan Efisiensi dan Efektifitas Pengelolaan Keuangan pada UMKM Jawara Bojongsari Depok. Jurnal PKM Manajemen Bisnis, 5(2), 682–690.
Janah, U. R. N., & Tampubolon, F. R. S. (2024). Peran usaha mikro, kecil, dan menengah dalam pertumbuhan ekonomi: Analisis kontribusi sektor umkm terhadap pendapatan nasional di indonesia. PENG: Jurnal Ekonomi Dan Manajemen, 1(2), 739–746.
Nurfajriani, W. V., Ilhami, M. W., Mahendra, A., Afgani, M. W., & Sirodj, R. A. (2024). Triangulasi data dalam analisis data kualitatif. Jurnal Ilmiah Wahana Pendidikan, 10(17), 826–833.
Nurhidayah, N., Safitri, M., & Badollahi, I. (2025). Penerapan Sistem Akuntansi Manajemen Dalam Meningkatkan Kinerja Bisnis Usaha Mikro, Kecil dan Menengah. Advances in Management & Financial Reporting, 3(2), 180–198.
Qomaruddin, Q., & Sa’diyah, H. (2024). Kajian teoritis tentang teknik analisis data dalam penelitian kualitatif: Perspektif Spradley, Miles dan Huberman. Journal of Management, Accounting, and Administration, 1(2), 77–84.
Susanto, D., & Jailani, M. S. (2023). Teknik pemeriksaan keabsahan data dalam penelitian ilmiah. QOSIM: Jurnal Pendidikan Sosial & Humaniora, 1(1), 53–61.
Yolanda, C., & Hasanah, U. (2024). Peran usaha mikro, kecil dan menengah (UMKM) dalam pengembangan ekonomi Indonesia. Jurnal Manajemen Dan Bisnis, 2(3), 170–186.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Siti Fatimah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
