IMPLEMENTATION OF CASH BOOK RECORDING IN “MEDAN FLOSSROLL” MSMEs

Syafina Aprilliana : Universitas Muhammadiyah Sumatera Utara , Nazib Zailani : Universitas Muhammadiyah Sumatera Utara , Nur Hasanah : Universitas Muhammadiyah Sumatera Utara , Malwajariah Saragi : Universitas Muhammadiyah Sumatera Utara , Isra Hayati : Universitas Muhammadiyah Sumatera Utara
Submitted: 10-03-2025 || Accepted: 10-03-2025 || Published: 24-03-2025

Abstract


Financial Recording is very important as a business actor who must be careful in carrying out activities related to cash expenditures and income, meaning that every expenditure and income made must be calculated for the benefits and profits that will be obtained. This study aims to determine and evaluate the implementation of cash book recording in Micro, Small, and Medium Enterprises (MSMEs) and its challenges to financial management (Case Study on MSMES Medan Flossroll). This research approach uses a qualitative approach with data collection techniques of interviews, observations, and documentation. Respondents in this study were the Owners of Medan Flossroll. The results of the study indicate that the implementation of cash book recording at Medan Flossroll has been carried out well, this is indicated by the existence of cash book reports for each period (every month). The challenges faced by the owners of Medan Flossroll in recording this cash book are for the development of cash book recording for the next period.

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DOI: https://doi.org/10.3059/insis.v0i0.23658

DOI (PDF): https://doi.org/10.3059/insis.v0i0.23658.g12991

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