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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Economic, Bussines and Accounting (COSTING) KITABAH: Jurnal Akuntansi dan Keuangan Syariah AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Account : Jurnal Akuntansi, Keuangan dan Perbankan International Journal of Economics Development Research (IJEDR) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JPM: JURNAL PENGABDIAN MASYARAKAT Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Pengabdian kepada Masyarakat ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JRAM (Jurnal Riset Akuntansi Multiparadigma) Jurnal Multidisiplin Madani (MUDIMA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Trends Economics and Accounting Research International Journal of Economics (IJEC) Worksheet : Jurnal Akuntansi All Fields of Science Journal Liaison Academia and Sosiety Journal Liaison Academia and Society International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Majalah Ilmiah METHODA Jurnal Pengabdian West Science Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Nirta: Studi Inovasi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Akuntansi Keuangan Dan Perpajakan Ekopedia: Jurnal Ilmiah Ekonomi
Reza Hanafi Lubis
Universitas Muslim Nusantara Al Washliyah
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Journal : International Journal of Economics Development Research (IJEDR)

 1 
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 , Intan Lidia Defega Ahmad Aidil Siregar Ahmad Landong Ali Djamhuri Ananda, Geby Citra Ayu Ceria Dewi Lubis Bagariang, Sholahafifah Br Bancin, Fitriani Barham Siregar Bidaratul Wahyuna Candrasa, Limega Chairina Chairina, Chairina D Silalahi, Alistraja Dalimunthe, Moch. Idris Debbi Chintya Ovami Dian Lestari Dina Hastalona Dinda Audria Dirah Santika Sebayang Dita Deviana Fadhilah Elazhari, Elazhari Elli Afrida Emirza Henderlan Harahap fauzi, indra Ferdi Aldiansyah Handayani, Julia Harahap, Wilda Sri Munawaroh Haris Fahmi Harahap Hendra Harmain Herlina Herlina Hidayat, Toni Hiya, Nirmadarningsih Hutagaol, Jamiatun Aisa Hutagaol, Jarungjung Ida Zulfida, Ida Ikrar Budi Indra Fauzi Jamiatun Aisa Hutagaol Jenda Ingan Mahuli Julia Handayani Juliana Sari Br Sitompul Junita Putri Rajana Harahap Khairina Taufik Khairuddin Tampubolon Lisma Sari Mahuli, Jenda Ingan Mahyudin Situmeang Manullang, Marihot Masitah, Tina Herianty Mhd Dhani Habra Mhd. Shafwan Aziz Misdawati Misdawati Misdawati, Misdawati Murni Dahlena Nasution Nadhira, Ahmad Nurfatimah, Ghefira Ovami, Debbi Chyntia Pangeran, Pangeran Pratiwi Pranadita Putri Damayanti Putri Kemala Dewi Rahmadani, Khoiriah Rainal Sunny Rajagukguk, Frederick Rudy Sentosa Ramzijah, Ramzijah Rasyd Yudha Harahap Ratna Sari Dewi Riki Novita Dewi Harahap Rinsa Oos Sari, Fatnida Sari, Prista Purnama Selpida Sinurat Silalahi, Alistraja Dison Siregar, Horia Sri Fitria Jayusman Sri Rahayu Sriwardany Sriyanto, Darmawan Suginam Sugito - Sukaisih Tanjung, Ali Mukti Tarigan, Purnaya Sari Wan Dian Safina Wardany, Sri Wijaya, Azhari Wirananda, Henny Andriyani