Analisis Pencatatan Akuntansi Sederhana Pada Kedai Ayam Crispy 3D

Abstract

This study aims to investigate and analyze the implementation of manual and simple accounting records at the Micro, Small, and Medium Enterprise (MSME) Kedai Ayam Crispy 3D. The background of this research is rooted in the widespread phenomenon where small business actors have not systematically implemented structured bookkeeping in accordance with established basic accounting principles and financial reporting standards. A qualitative descriptive research design was employed, collecting primary data through on-site field observations and direct semi-structured interviews with the business owner, as well as secondary empirical literature. The findings reveal that financial management at Kedai Ayam Crispy 3D is currently conducted without systematic records, relying solely on mental estimations and daily cash memory without separating business and personal funds or compiling financial statements. This practice stems from limited accounting knowledge and time constraints. Consequently, the enterprise cannot accurately evaluate net profit, inventory valuation, or overall financial position. To resolve these challenges, this study formulates a structured financial recording model in compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), presenting proposed monthly Income Statements (January–March) and a Statement of Financial Position for March. Implementing structured bookkeeping provides the enterprise with reliable financial information for cost control, pricing, and sustainable business expansion.