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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Mahmud, Mohamad Reza
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Penerapan Akuntansi Pada Usaha Mikro, Kecil, dan Menengah (UMKM) Kios Aisyah Mahmud, Mohamad Reza; Hasiru, Roy; Ardiansyah, Ardiansyah; Hafid, Radia; Koniyo, Rierind
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.8925

Abstract

This study examines the implementation of accounting practices in Micro, Small, and Medium Enterprises (MSMEs), focusing on Kios Aisyah, and identifies factors inhibiting their application. Employing a qualitative descriptive case study approach, data were collected through interviews, observations, and documentation, and analyzed using the Miles and Huberman model, including data reduction, display, and conclusion drawing. The findings reveal that accounting practices at Kios Aisyah remain rudimentary, relying solely on purchase receipts and simple cash records without systematic journalizing or ledger preparation. Financial information is largely estimative and dependent on the owner’s memory, with revenue recognized on a cash basis and no formal financial statements prepared. Key barriers include limited accounting knowledge, lack of training and assistance, operational prioritization, and constraints in time and human resources. This study contributes by providing an in-depth analysis of the accounting cycle implementation in micro-scale kiosk businesses.
Co-Authors ARDIANSYAH ARDIANSYAH Radia Hafid Rierind Koniyo Roy Hasiru