Implementasi Tertib Pencatatan dan Disiplin Keuangan pada UMKM Masakan Jepang Tomodachi Sushi Kelurahan Tlogomulyo Semarang

Abstract

UMKM sector is currently the leading sector of the government. UMKM as contributors to the National Gross Domestic Product (GDP) have an important role in Indonesia's economic recovery. Home Industry or home-based business is one of the alternatives that many people do today, considering that with a touch of technology there are many opportunities that can be used to adapt to changes that occur. The research method uses qualitative methods with a phenomenological approach. The research informants used were home business owners of Japanese cuisine Tomodachi Sushi as the object of research. Data collection was carried out on observation (participant observation), in-depth interviews (in-depth interviews) and documentation. Data analysis is data reduction, data display and conclusion drawing/verification. Test the credibility of the data by triangulation and member check. Finance can be likened to a mirror of the condition of the business being run, financial records require self-discipline to maintain the accuracy of the books. The separation between personal finances to meet daily needs with business capital needs has been carried out although it has not been consistently sustainable, incidentally because of the limited working capital owned and because of the existence of other businesses that are all still being carried out simultaneously. Bookkeeping is done through a practical recording method using the BukuKas application on a smart phone and checks are carried out periodically every 2 (two) weeks considering the importance of knowing cash flow about how financial flows occur, where the source of income is obtained, what costs are incurred, how much total business turnover and how much profit/loss value is obtained.