THE ROLE OF FINANCIAL REPORTING BOOKKEEPING IN MICRO, SMALL AND MEDIUM ENTERPRISES (CASE STUDY ON CULINARY UMKM WARUNG BAKSO MAS ONE MEDAN JL. BILAL UJUNG )

Khairunnisa Khairunnisa, Anggun Puspa Hadi, Nuzu Rahmah, Isra Hayati

Abstract


This study aims to analyze the role of financial report bookkeeping in improving business management and sustainability in Micro, Small, and Medium Enterprises (MSMEs), with a case study at Warung Bakso Mas One Medan . Financial report bookkeeping is an important tool in business management, because it helps business owners understand financial conditions, manage cash flow, and plan more effective business strategies. This study uses a qualitative descriptive approach with interview and direct observation methods to obtain data related to the implementation of bookkeeping and its benefits for business. The results of the study show that structured financial report bookkeeping makes finances clearer, financing more accessible, and decision making more accurate. However, one of the challenges faced by business actors is not having knowledge adequate accounting so that reporting financial arrangements Not yet in accordance with standard accountancy finance  for SMEs .

 

Keywords : Financial Reports , MSMEs , Business Sustainability .

 


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DOI: https://doi.org/10.3059/insis.v0i0.22851

DOI (PDF): https://doi.org/10.3059/insis.v0i0.22851.g13139

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