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Journal : International Journal of Economics Development Research (IJEDR)

Financial Efficiency: An Analysis of Accounting Recording Systems in Food Sector MSMEs Jayusman, Sri Fitria; Harahap, Wilda Sri Munawaroh; Lubis, Reza Hanafi; Hidayat, Toni; Sari, Prista Purnama
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 6 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i6.9465

Abstract

Accounting is a systematic process of recording, classifying, simplifying, and communicating financial transaction data with the aim of producing appropriate and reliable information for economic decision-making. In today's modern era, many micro, small, and medium enterprises (MSMEs), which are the backbone of the Indonesian economy, have yet to optimally implement accounting practices. A lack of understanding of accounting, limited human resources, and minimal access to information are the main challenges in implementing accounting in the MSME sector. This study aims to examine the extent of understanding and application of accounting records in 30 MSMEs in Cikondang Hamlet, RT 006/RW 002, located around the Pamulihan Grand Mosque. The data used consisted of primary data obtained through direct interviews with business owners, as well as secondary data sourced from documentation and other references. This study used a descriptive quantitative approach. The results of the study indicate that most MSMEs have not formally implemented accounting principles and still rely on simple records, or do not keep records at all. This has an impact on the inaccuracy of the financial reports produced and hinders accurate business decision-making.
Co-Authors Adawiyah, Marissa Tasya Adinda, Uci Adrial Falahi Ajat Sudrajat Amiati, Mega Andika, Fauziah Anggia Sari Lubis, Anggia Sari Antoro, Budi Ariyanti, Cici Niken Azzahra, Fadya Bangun, Fahriz Ramadifta batubara, mutia syahreza Dadang Juandi Darhim Darhim DIAN LESTARI Dian Safina, Wan Dini, Siti Dzulfikar, Ahmad Eka Hitmawati Evina, Evina Faizal, Akhmad Faqih, Achmad Firmansyah Firmansyah Gami, Emelia Rahmadany Putri Gamy, Emelia Rahmadany Putri Hadian, Arief Harahap, Nurhasanah Febriyanti Harahap, Wilda Sri Munawaroh Harahap, Yenti Anita Hasibuan, Melisa Zuriani Herawati Herawati Heru Hermawan Hutagaol, Jarungjung Hutasuhut, Rinaldi I Made Suarsana I Made Suarsana Indra Fauzi Jayawarsa, A.A. Ketut Julianto Hutasuhut Junior, Joshua Lubis, Rita Elvina M. Radiansyah Maharani, Fitria Marpaung, Rosa Nurulita Masitah, Tina Herianty Muhammad Rahmat Munawarah Munawaroh Munawaroh Munawaroh Munawaroh, Wilda Sri Nasution, Ferdi Salim Nurfatimah, Gefira Nuryani Rustaman Oktavia S, Putri Putri Fitriasari, Putri Rahmat Hidayat, Yayat Ramadhan Cik, Muhammad Rizky Ratna Sari Dewi Reza Hanafi Lubis Rini Hartati Rizki, Vitri Dea Rukmini Rukmini Rukmini Safina, Wan Dian Salwa, Siti Sari Wulandari Sari, Prista Purnama Selpa Pertiwi, Fiza Dora Sembiring, Zamalludin Sembiring, Zamaluddin Serianti, Putri Siregar, Feby Veronica Aini Siregar, Horia Siregar, Suri Ummi Sitompul, Muhammad Saleh Sri Fitria Jayusman Suhaila Husna Samosir Sunaenah, Sunaenah Syafina, Wan Dian TATI NURHAYATI Tukimin Tukimin Tumanggor, Mutawaqil Bilah Utama, Indra Utomo, Indra Wibawa, Wira Winda Maharani, Winda