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All Journal Niagawan Jurnal Scientia Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Economics and Business Letters Jurnal Administrasi Bisnis (J-Adbis) Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Sistem Informasi dan Teknologi (SINTEK) Journal of Entrepreneurship and Community Innovations Jurnal Media Akademik (JMA) Journal of Innovative and Creativity Jurnal Manajemen dan Administrasi Antartika Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Sintek Kuwera Jurnal Publikasi Ekonomi dan Akuntansi
Peter Rajagukguk
Universitas Bina Sarana Informatika
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Praktik Pencatatan Keuangan UMKM Kuliner Berbasis SAK EMKM di PIK 2 Tangerang Azza Billa Amanda; Peter Rajagukguk
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 4 (2026): Oktober 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i4.9295

Abstract

This research is motivated by the low quality of financial recording among culinary MSMEs and the gap between SAK EMKM standards and field practices, particularly in the PIK 2 area which has never been studied before. This study aims to analyze financial recording practices, measure the gap between normative requirements and actual realities, and identify the contributing factors and obstacles faced by culinary MSMEs in the PIK 2 area, Tangerang Regency. The method used is Concurrent Embedded Design (CED), combining quantitative questionnaires from 41 respondents and qualitative interviews with 7 informants. The results show that recording practices are hybrid: income is automatically recorded via QRIS, but cash expenditures are recorded manually and incompletely due to negligence Although 83% of respondents rate their finance separation as good, 5 of 7 informants have not separated personal and business finances. 78% of respondents prepare simplified income statements and 88% prepare simplified balance sheets, but both are not in accordance with SAK EMKM standards, while understanding of CALK is only 29%. The main contributing factors are lack of understanding of SAK EMKM, absence of training from area management, and lack of external pressure. This study recommends QRIS-integrated digital recording applications and continuous mentoring
Co-Authors Arief Fadholi Arief Fadholi Azza Billa Amanda Bambang Haryono Bambang Haryono Bambang Haryono Bambang Haryono Dedi Supriadi Dedi Supriadi Dedi Supriadi Dedi Supriadi eka rahmawati Feri Kartawijaya Ferry Kartawijaya Fransiska Meliana Putri Hadi Sudarmo Hardani - - Hardani Hardani Hardani Hardani Hardani Hardani Haryono, Bambang Isroni , Isroni Isroni Isroni Isroni Isroni Isroni Isroni Jayawarsa, A.A. Ketut Kusumaningrum, Aliffah Martinus Wahyu Purnomo NURHADI Nurhadi Nurhadi Olivia Purama Joker seno sudarmono Hadi Simanjuntak, Sherina Putri Suparti Suparti Suparti Suparti Supriadi , Dedi SUSANTI Susanti Susanti Syukron Sazly Valencya Wahyu Purnomo, Martinus Woro Dwi Hartanti Woro Dwi Hartanty Woro Dwi Hastuty Yundari, Yundari