Dampak Pencatatan Keuangan dalam Meningkatkan Stabilitas Usaha UMKM: Studi Kasus Panglong Setia Jaya

Authors

  • Febridanur Sagala State University of Medan, Indonesia Author
  • Gilang Alfiandri State University of Medan, Indonesia Author
  • Ilfan Jonada State University of Medan, Indonesia Author
  • Rizky Abdillah Manurung State University of Medan, Indonesia Author
  • Felix Wilbert Siburian State University of Medan, Indonesia Author

Keywords:

Business Stability, Financial Recordkeeping, MSMEs

Abstract

Financial recordkeeping is a critical component of business management, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often lack access to digital accounting systems. This study aims to analyze the impact of financial recordkeeping on business stability through a case study of Panglong Setia Jaya, an MSME operating in Medan, Indonesia. Using a qualitative approach and case study method, data were collected through in-depth interviews and direct observation of manual bookkeeping practices. The findings reveal that consistent manual recordkeeping contributes positively to expense control, operational planning, profit measurement, and business decision-making. Although digital systems are not yet adopted, the structured documentation reflects transparency and accountability, which can enhance trust among business partners. However, manual bookkeeping also presents limitations, such as time-consuming processes, risk of data loss, calculation errors, and difficulty in long-term financial analysis. This study concludes that even basic financial recordkeeping plays a strategic role in building business stability. Nevertheless, its impact remains limited without further data analysis and digital integration. Future research is recommended to compare manual and digital bookkeeping systems and explore the role of financial literacy in improving MSME financial management.

Downloads

Download data is not yet available.

References

Adela, V., Agyei, S. K., Frimpong, S., Awisome, D. B., Bossman, A., Abosompim, R. O., Benchie, J. K. O., & Ahmed, A. M. A. (2024). Bookkeeping practices and SME performance: The intervening role of owners’ accounting skills. Heliyon, 10(1), e23911. https://doi.org/10.1016/j.heliyon.2023.e23911

Affandi, Y., Ridhwan, M. M., Trinugroho, I., & Hermawan Adiwibowo, D. (2024). Digital adoption, business performance, and financial literacy in ultra-micro, micro, and small enterprises in Indonesia. Research in International Business and Finance, 70, 102376. https://doi.org/10.1016/j.ribaf.2024.102376

Aji, A. M., Putri, R. H., & Amartiwi, Y. (2025). Pengaruh literasi keuangan terhadap pengambilan keputusan investasi pelaku usaha kecil. All Fields of Science Journal Liaison Academia and Society, 5(3), 393–400. https://doi.org/10.58939/afosj-las.v5i3.965

Arifa, I., Choiri, A., Wibowo, W., Aminuddin, A., & Panggabean, N. A. (2025). Peran UMKM dalam meningkatkan perekonomian nasional. PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 4(4), 5376–5385. https://doi.org/10.56799/peshum.v4i4.9530

Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa

Budiarto, A., & Wardhani, W. N. R. (2024). Peningkatan kompetensi pengelolaan keuangan pelaku UMKM Desa Karangpatihan Ponorogo. Fokus ABDIMAS, 3(2), 92–99. https://doi.org/10.34152/abdim

as.3.2.92-99

Chimucheka, T., Tikayo, S., & Donga, G. (2025). Exploring the impact of bookkeeping and financial literacy on the performance of small businesses in Alice. International Journal of Business Ecosystem & Strategy, 7(4), 113–126. https://doi.org/10.36096/ijbes.v7i4.845

Ciza, T. B., Kamdjoug, J. R. K., Biga-Diambeidou, M., Tchokote, I. D., & Kibekenge, G. B. (2025). Quality of accounting information and SMEs’ financial performance: The mediating role of bank and informal financing. Research in International Business and Finance, 75. https://doi.org/10.1016/j.ribaf.2025.102763

Creswell, J. W., & Poth, C. N. (2023). Qualitative inquiry and research design: Choosing among five approaches (5th ed.). SAGE Publications.

IS, R., KV, S., & Hungund, S. (2024). MSME/SME financial literacy: A systematic literature review and bibliometric analysis. Journal of the Knowledge Economy, 16(4), 14378–14405. https://doi.org/10.1007/s13132-024-02472-0

Jedeot, A., Santi, F., June, C. G. T., & Anggraeni, A. Y. (2025). Integrasi akuntansi sebagai pondasi keuangan dalam manajemen kas usaha mikro. Jurnal Ilmiah Bisnis dan Perpajakan (Bijak), 7(1), 20–27. https://doi.org/10.26905/j.bijak.v7i1.15088

Lestari, N. P., & Choirunissa, Z. (2025). Transformasi digital dan ketahanan UMKM: Systematic literature review (SLR). Jambura Economic Education Journal, 7(1), 355–372. https://doi.org/10.37479/jeej.v7i1.26333

Masrunik, E., Suprianto, S., Indariyanti, H., & Wahyudi, A. (2024). Household financial planning in achieving a balanced budget. JASF: Journal of Accounting and Strategic Finance, 7(1), 82–95. https://doi.org/10.33005/jasf.v7i1.476

Mayliza, R., Martha, L., Dewi, A. S., Suryadi, N., & Gulo, W. P. (2025). Pengelolaan keuangan di era digital pada UMKM makanan olahan “Loumer Cake” di Padang Panjang. ARSY: Jurnal Aplikasi Riset Kepada Masyarakat, 6(2), 502–506. https://doi.org/10.55583/arsy.v6i2.1453

Miles, M. B., Huberman, A. M., & Saldaña, J. (2018). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications. https://us.sagepub.com/en-us/nam/qualitative-data-analysis/book246128

Nurhidayah, N., Safitri, M., & Badollahi, I. (2025). Penerapan sistem akuntansi manajemen dalam meningkatkan kinerja bisnis usaha mikro, kecil dan menengah. Advances in Management & Financial Reporting, 3(2), 180–198. https://doi.org/10.60079/amfr.v3i2.518

Ramadani, S., Ramadhani, D. A., Ikrom, M., & Harahap, L. M. (2025). Peran strategis UMKM dalam mendorong pertumbuhan ekonomi berkelanjutan di Indonesia. Jurnal Ekonomi, Bisnis dan Manajemen, 4(1), 158–166. https://doi.org/10.58192/ebismen.v4i1.3183

Ratmono, D., Frendy, & Zuhrohtun, Z. (2023). Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics and Finance, 11(2), 2269773. https://doi.org/10.1080/23322039.2023.2269773

Romdoni, I. A., Purwanti, N., Hermawan, A., Haryadi, R. N., Pusvisasari, L., & Irawati. (2023). Pelatihan keuangan dan literasi bisnis untuk UMKM: Pengabdian yang berdampak pada stabilitas usaha mikro di Sumedang. Jabdimas: Jurnal Pengabdian Masyarakat, 1(2), 39–43. https://doi.org/10.56457/jabdimas.v1i2.83

Salsabila, P., Lubis, I., & Salsabila, R. (2024). Peran UMKM (Usaha Mikro, Kecil, dan Menengah) dalam meningkatkan pembangunan ekonomi di Indonesia. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, 2(2), 91–110. https://doi.org/10.59246/muqaddimah.v2i2.716

Sugiyono. (2021). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1543971

Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications. https://us.sagepub.com/en-us/nam/case-study-research-and-applications/book250150

Downloads

Published

2026-01-20

Issue

Vol. 1 No. 1 (2026): January

Section

Articles