Implementation of Simple Bookkeeping to Improve Financial Management at the El Sabena Fried Banana Business in Samura Village
Keywords:
Communication, conflict management, goal setting, clear vision
Abstract
Micro, Small, and Medium Enterprises (MSMEs) are a key pillar of the Indonesian economy; however, most micro-entrepreneurs do not yet implement systematic financial record-keeping, making it difficult to accurately assess their business performance. This study aims to describe the process and impact of implementing simple bookkeeping on the financial management of the "EL Sabena Pisang Goreng" business in Samura Village, Kabanjahe District, Karo Regency. A descriptive qualitative approach with a case study design was employed. Data were collected through participant observation, semi-structured interviews with the business owner, employees, and customers, as well as documentation of daily transactions. Data analysis involved reduction, presentation, and conclusion drawing, validated through source triangulation. The results indicate that prior to implementing bookkeeping, the owner commingled personal and business finances and lacked systematic records of income, expenses, and raw material inventory. Following guidance on preparing cash-in and cash-out ledgers, inventory logs, and simple profit-and-loss statements, the owner was able to separate personal and business finances, determine profit levels for each period, and make more informed, data-driven business decisions. The study concludes that simple bookkeeping contributes significantly to improving financial management in household-based micro-enterprises and is suitable for implementation in similar MSMEs in rural areas
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Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). SAGE Publications.
Dwyanti, D. (2024). The importance of financial literacy in financial management in micro, small and medium enterprises (MSMEs). Journal of Applied Management and Business, 5(1), 1–6.
Ekaputra, P. S., Ciptosari, F., & Halim, T. (2024). Adopsiteknologipembayaran digital QRIS di kalangan UMKM Labuan Bajo: Tantangan dan peluang. JurnalAkademisiVokasi, 3(2), 1–13.
Ekasari, A., Meutia, Uzliawati, L., &Mulyasari, W. (2024). The effect of financial literacy on Indonesian women micro entrepreneurs through financial intermediation. Journal of Infrastructure, Policy and Development, 8(8), 1–18.
Ghozali, I. (2021). Aplikasianalisis multivariate dengan program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Hamdan, Yusran, M., &Rufaida, E. R. (2024). Penerapanprinsipakuntansi syariah pada UMKM di KabupatenMajene. Studia Islamika, 1(2), 148–165.
Huston, S. J. (2010). Measuring financial literacy. Journal of Consumer Affairs, 44(2), 296–316. https://doi.org/10.1111/j.1745-6606.2010.01170.x
IkatanAkuntan Indonesia. (2018). StandarAkuntansiKeuanganEntitasMikro, Kecil, dan Menengah (SAK EMKM). IkatanAkuntan Indonesia.
Ionescu, G. H., Firoiu, D., Pîrvu, R., Enescu, M., Rădoi, M. I., & Cojocaru, T. M. (2020). The potential for innovation and entrepreneurship in EU countries in the context of sustainable development. Sustainability, 12(18), 7250. https://doi.org/10.3390/su12187250
Kementerian KeuanganRepublik Indonesia. (2020). Kajian pengelolaankeuanganusahamikro, kecil, dan menengah di Indonesia. Kementerian KeuanganRepublik Indonesia.
Kementerian KoordinatorBidangPerekonomianRepublik Indonesia. (2024). UMKM menjadi pilar pentingdalamperekonomian Indonesia. Kementerian KoordinatorBidangPerekonomianRepublik Indonesia.
Kementerian Koperasi dan Usaha Kecil dan MenengahRepublik Indonesia. (2024). Data dan statistikusahamikro, kecil, dan menengahtahun 2024. Kementerian Koperasi dan Usaha Kecil dan MenengahRepublik Indonesia.
Lestari, P., Ardiansyah, D. S., Nurrahmah, N. S., Handayani, R., Nuraeni, T., Hidayat, N. S., Fadilah, A. N., Rahman, S. A., Lestari, K., Lestari, S. R., Nurjanah, E., Florista, D., Lestari, L. P., & Zahira, A. R. (2026). Optimalisasipengelolaankeuangan UMKM melaluipendampinganpenyusunanlaporankeuangansederhanaberbasis SAK EMKM. JurnalAbdimas Kartika Wijayakusuma, 7(2), 1268–1277. https://doi.org/10.26874/jakw.v7i2.1463
Lusardi, A., & Mitchell, O. S. (2014). The economic importance of financial literacy: Theory and evidence. Journal of Economic Literature, 52(1), 5–44. https://doi.org/10.1257/jel.52.1.5
Lusardi, A., Mitchell, O. S., & Curto, V. (2010). Financial literacy among the young. Journal of Consumer Affairs, 44(2), 358–380. https://doi.org/10.1111/j.1745-6606.2010.01173.x
Machfuzhoh, A., &Widyaningsih, I. U. (2020). Pelatihanpembukuansederhanabagi UMKM menuju UMKM naik kelas. JurnalPengabdiankepada Masyarakat Nusantara, 1(2), 1–9.
MaularumiSafitri, E. (2020). Analisispenerapanpencatatanlaporankeuangan pada UMKM. JurnalAkuntansi dan Audit Syariah (JAAiS), 1(1), 54–61. https://doi.org/10.28918/jaais.v1i1.3306
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Mulyani, A. S., Nurhayaty, E., &Miharja, K. (2019). Penerapanpencatatan dan laporanakuntansi pada usahamikrokecil dan menengah (UMKM). JurnalAbdimas BSI: JurnalPengabdianKepada Masyarakat, 2(2), 219–226. https://doi.org/10.31294/jabdimas.v2i2.5818
Novitasari, E. (2019). Metode mudahmenyusunpembukuansederhana: Peganganwajibpraktisibisnis dan pelakuusaha UKM. Anak Hebat Indonesia.
Rabianti, R., &Heniwati, E. (2024). Analisispenerapanakuntansiberdasarkan SAK EMKM pada UMKM bengkel motor. JurnalAkuntansi dan KeuanganKontemporer, 7(2), 1–12.
Rahayu, R., Ali, S., Aulia, A., & Hidayah, R. (2022). The current digital financial literacy and financial behavior in Indonesian millennial generation. Journal of Accounting and Investment, 23(1), 78–94. https://doi.org/10.18196/jai.v23i1.13205
Restu, R., Ramadhan, R., & Rosa, S. (2023). Analisisakuntansi pada usahamikrokecil dan menengah (UMKM) Cakemyday dalamperspektif syariah. Amkop Management Accounting Review (AMAR), 3(1), 1–8. https://doi.org/10.37531/amar.v3i1.461
Roslita, E. (2023). Financial education and financial literacy on micro entrepreneur growth in Indonesia. Esensi: JurnalManajemenBisnis, 26(3), 89–94.
Sagala, M. K. A., &Nurlaila, N. (2025). Urgensistandarakuntansi syariah dalammembangunsistemkeuangan Islam yang akuntabel dan berkelanjutan. ABIS: Accounting and Business Information Systems Journal, 3(2), 1–15.
Sugiyono. (2019). Metode penelitiankuantitatif, kualitatif, dan R&D. Alfabeta.
Utami, E. S., Aprilia, M. R., & Putra, I. C. A. (2021). Financial literacy of micro, small, and medium enterprises of consumption sector in Probolinggo City. JurnalManajemen dan Kewirausahaan, 23(1), 10–17. https://doi.org/10.9744/jmk.23.1.10-17
Wardi, J., Putri, G. E., &Liviawati, L. (2020). Pentingnyapenerapanpengelolaankeuanganbagi UMKM. JurnalIlmiah Ekonomi dan Bisnis, 17(1), 56–62.
Wulandari, F., &Pratama, D. (2022). Literasikeuangan dan keberlanjutan UMKM: Perspektifmanajemenkeuangansederhana. Jurnal Ekonomi dan Kewirausahaan Indonesia, 11(2), 98–107.
Yuliana, N. (2023). Pengelolaankeuangan UMKM di era digital: Tantangan dan peluang. Prenadamedia Group.
Published
2026-09-30
How to Cite
Muhammad Nur Fahmi, Siti Hafizah, Zahidah Naila, & Achiriah, A. (2026). Implementation of Simple Bookkeeping to Improve Financial Management at the El Sabena Fried Banana Business in Samura Village. International Journal of Economics, Business and Innovation Research, 5(05), 5568-5580. https://doi.org/10.63922/ijebir.v5i05.6777
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