THE ROLE OF RECORDING TRADE DEBT BOOKS FOR MICRO, SMALL AND MEDIUM ENTERPRISES COMPANY (MSME CASE STUDY) CV. JAYA ANIMAL FEED DIVA, TANGERANG)

Rayojafa Alfarizi, Sindi Aulia, Ajeng Alfiza, Alya Safitri, Isra Hayati

Abstract


This study examines the importance of trade payables recording for Micro, Small, and Medium Enterprises (MSMEs) and the challenges they face in implementing effective bookkeeping practices. The study focused on CV. Pakan Ternak Jaya Diva in Tangerang, highlighting issues such as reliance on manual methods and limited financial literacy that lead to inefficiency and high risk of errors. Data collection was conducted through interviews, observations, and documentation. The study findings indicate that manual debt recording methods cause delays in updates, complicate cash flow management, and reduce financial transparency. Although digital tools offer accuracy and real-time monitoring, technology adoption is still low due to cost and skill constraints. Recommendations provided include implementing simple digital solutions, providing financial management training, and increasing government and institutional support. By integrating technology and improving financial literacy, MSMEs can improve debt management, prevent financial mismanagement, and access greater financing opportunities.

 

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DOI: https://doi.org/10.3059/insis.v0i0.22855

DOI (PDF): https://doi.org/10.3059/insis.v0i0.22855.g13140

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