Analisis Pencatatan Transaksi Pada Usaha Kecil Menengah (Studi Toko Syair Ponsel Desa Wawo, Kecamatan Wawo, Kabupaten Kolaka Utara)

Rahmadani, Riski

JAKBS
Vol. 2 No. 4 (2025): Januari - Maret

This research aims to find out how transactions are recorded at the Syair Ponsel Shop, Wawo Village, North Kolaka, and identify the obstacles faced by business owners. Using a qualitative descriptive approach, this research collected primary and secondary data through observation, interviews and documentation studies at the shop. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results show that transaction recording is still simple and does not comply with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM), causing a lack of knowledge of shop owners and employees.