Integrasi akuntansi sebagai pondasi keuangan dalam manajemen kas usaha mikro

Authors

  • Anskarina Jedeot Universitas Merdeka Malang
  • Fitriana Santi Universitas Merdeka Malang
  • Cindy Getah Trisna June Universitas Merdeka Malang
  • Ary Yunita Anggraeni Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/j.bijak.v7i1.15088

Keywords:

Financial literacy, Financial record-keeping, MSMEs

Abstract

This study explores the awareness of Micro, Small, and Medium Enterprises (MSMEs) regarding the importance of financial record-keeping and identifies the factors influencing such practices. Despite being a vital sector in Indonesia's economy, many MSME owners lack proper financial management skills, hindering business optimization and complicating access to formal financing. Using a qualitative method with a case study approach, data were collected through in-depth interviews with MSME owners from various sectors and direct observations of their financial management practices. Thematic analysis was employed to understand their awareness, experiences, and challenges in financial record-keeping. The findings show that financial record-keeping awareness remains low due to limited financial literacy, misconceptions that records are only needed for large businesses, and resource constraints such as time and knowledge. Additionally, mixing personal and business finances is a common issue, making it difficult to monitor cash flow and profits accurately. This study recommends targeted financial literacy programs for MSMEs and the development of simple, accessible financial recording tools. These efforts are expected to enhance MSME owners’ financial management capabilities, contributing to improved business sustainability.

Downloads

Download data is not yet available.

References

Wikrama Parahita: Jurnal Pengabdian Masyarakat, 5(2), 149–155. https://doi.org/10.30656/jpmwp.v5i2.2618

Amaliyah, F., Yasmin, A., & Hetika, H. (2024). Analisis pengelolaan kas pada UMKM. Owner, 8(4), 4602–4610. https://doi.org/10.33395/owner.v8i4.2454

Astuti, G. B., & Sarica, P. (2024). Analisis sistem informasi akuntansi penjualan tunai sebagai alat pengendalian internal pada PT Kim Putra Malang. Akubis: Akuntansi dan Bisnis, 9(2). https://doi.org/10.37832/akubis.v9i2.72

Avrillia, S., Aisyah, N., Nabila, S., Rahmawati, N. Q., & Adiyanto, R. (2024). Implementasi standar akuntansi keuangan pada usaha mikro kecil dan menengah: Tinjauan pada Beautte Nail. MUSYATARI: Neraca Manajemen, Ekonomi, 6(1).

Fidela, A., Pratama, A., & Nursyamsiah, T. (2020). Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) dengan Program Pemasaran Desa Jambu Raya di Desa Jambu, Kabupaten Sumedang. Jurnal Pusat Inovasi Masyarakat, 2(3), 493–498.

Fujianti, L., & Hendratni, T. W. (2020). Pengenalan aplikasi akuntansi UKM berbasis handphone pada pelaku usaha mikro kecil dan menengah (UMKM) Batik Cirebon. Jurnal Pengabdian Kepada Masyarakat ABDI LAKSANA, 1(1).

Halim, A. (2020). Pengaruh pertumbuhan usaha mikro, kecil dan menengah terhadap pertumbuhan ekonomi Kabupaten Mamuju. GROWTH: Jurnal Ilmiah Ekonomi Pembangunan, 2(1).

Mulyani, A. S., Nurhayaty, E., & Miharja, K. (2019). Penerapan pencatatan dan laporan akuntansi pada usaha mikro kecil dan menengah (UMKM). Jurnal ANDIMAS BSI: Jurnal Pengabdian Kepada Masyarakat, 2(2). http://ejournal.bsi.ac.id/ejurnal/index.php/abdimas. https://doi.org/10.31294/jabdimas.v2i2.5818

Munthe, A., Yarham, M., & Siregar, R. (2023). Peranan Usaha Mikro Kecil Menengah terhadap perekonomian Indonesia. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK), 2(3). https://doi.org/10.61930/jebmak.v2i3.321

Puguh, A. Y., & Sitinjak, N. D. (2022). Analisis pengaruh tarif pajak, kepercayaan, pengetahuan dan kesadaran wajib pajak terhadap kepatuhan pelaku UMKM dalam membayar pajak (Studi pada UMKM di Kota Malang). Jurnal Ilmiah Bisnis dan Perpajakan (BIJAK), 4(2). https://doi.org/10.26905/j.bijak.v4i2.8270

Puspitasari, R., & Astrini, D. (2021). Dampak literasi dan inklusi keuangan terhadap kinerja pelaku UMKM di Kota Bogor. Jurnal Ilmiah Manajemen Kesatuan, 9(2), 181–190. https://doi.org/10.37641/jimkes.v9i2.771

Pusporini. (2020). Pengaruh tingkat literasi keuangan terhadap pengelolaan keuangan pada pelaku UMKM Kecamatan Cinere, Depok. JIMT: Jurnal Ilmu Manajemen Terapan, 2(1). https://doi.org/10.31933/jimt.v2i1.315

Putra, A., & Santi, F. (2019). Penerapan buku kas pada UMKM Bojonegoro. Jurnal Ilmiah Bisnis dan Perpajakan (Bijak), 2(2), 24–37. https://doi.org/10.26905/j.bijak.v2i2.6624

Rizki, A., Subiyantoro, E., Santi, F., & Izzatus, D. (2023). Memaksimalkan performa: Strategi sukses UMKM melalui disiplin mencatat. Prosiding Seminar Nasional Pengabdian Masyarakat, 3.

Shella, C. P., & Eka, J. F. (2023). Perancangan sistem informasi akuntansi penerimaan kas dari penjualan tunai pada UMKM Tani OKU Timur. Profit: Jurnal Manajemen, Bisnis dan Akuntansi, 2(4), 27–36. https://doi.org/10.58192/profit.v2i4.1354

Susan, M., Winarto, J., & Gunawan, I. (2023). Financial literacy of micro, small, and medium enterprises: Empirical study during the pandemic period. Advances in Business Marketing and Purchasing, 31, 231–248. https://doi.org/10.1108/s1571-038620230000031014

Downloads

Published

2025-01-24 — Updated on 2025-02-28

Versions

How to Cite

Jedeot, A., Santi, F., Trisna June, C. G., & Ary Yunita Anggraeni. (2025). Integrasi akuntansi sebagai pondasi keuangan dalam manajemen kas usaha mikro. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 7(1), 20–27. https://doi.org/10.26905/j.bijak.v7i1.15088 (Original work published January 24, 2025)

Issue

Vol. 7 No. 1 (2025): February 2025

Section

Articles

License

Copyright (c) 2025 Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) 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 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 (See The Effect of Open Access)

 

Creative Commons License

JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.