Penerapan buku kas pada UMKM Bojonegoro

Authors

  • Andika Putra D3 Akuntansi Universitas Merdeka Malang
  • Fitriana Santi D3 Akuntansi Universitas Merdeka Malang

DOI:

https://doi.org/10.26905/j.bijak.v2i2.6624

Keywords:

accounting, cash book, MSME

Abstract

This study aims to apply accounting records in the form of a cash book at Bojonegoro SMEs. MSMEs are one of the businesses that have an important role in providing jobs for the unemployed. The independence of MSMEs in running a business is the reason for the government to focus on this business. However, it is unfortunate that many business people do not have the knowledge in recording business transactions. This study uses a qualitative method. Determination of informants with purposive sampling technique. The results of the study show that MSME actors can apply a simple cash book so that it can help them find out the company's balance.

References

Afiqoh, dkk. 2020. Penerapanan Cash Book sebagai Upaya Pengendalian Keuangan Usaha Mikro Kecil Menengah. DedikasiMU (Journal of Community Service). 2(1).

Esteria N.W, dkk. 2016. Analisis Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT.Hasjrat Abadi Manado. Jurnal Ilmiah Efisiensi. 16(4)

Istanti, dkk. 2020. Pentingnya Penyusunan Laporan keuangan UMKM

Keiso, Donald E., et all. 2016. Intemediate Accounting. IFRS Edition United States of America:Quad/Graphic.

Puspitaningtyas. 2017. Pemburdayaan pengelolaan Keuangan berbasis Akuntansi Bagi Pelaku Usaha Kecil Menengah. Jurnal Akuntansi, 21(3)

...... Undang-Undang Nomor 20 tahun 2008 tentang Usaha Mikro, kecil dan Menengah

Wareen, Carls.S, et all. 2006. Pengantar Akuntansi, Edisi Dua Puluh Satu. Jakarta:Salemba Empat

Yunwati S, dkk. 2015. Studi Penerapan Pencatatan Keuangan bagi Usaha Kecil Menengah (UMKM) pada Usaha Warnet di Kota Tengah.

Downloads

Published

2022-05-12

How to Cite

Putra, A., & Santi, F. (2022). Penerapan buku kas pada UMKM Bojonegoro. Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 2(2), 37–42. https://doi.org/10.26905/j.bijak.v2i2.6624

Issue

Section

Articles