Analysis of the Application of Accounting in Barbershop Businesses in Purwokerto City, Banyumas Regency

Ria Eraerawati; Syamsul Hadi

doi:10.55927/ijis.v4i1.13268

Authors

Ria Eraerawati STIEPARI Semarang
Syamsul Hadi STIEPARI Semarang

DOI:

https://doi.org/10.55927/ijis.v4i1.13268

Keywords:

Accounting, Barbershop Businesses, MSMEs

Abstract

This research aims to analyze the implementation of accounting in barbershop businesses in Purwokerto City, Banyumas Regency. The method used in this study is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. The results of the study indicate that most barbershop businesses in Purwokerto have not yet optimally implemented accounting practices. Financial recording is still done in a simple manner and does not comply with applicable accounting standards. This is due to a lack of understanding among business owners regarding the importance of implementing accounting and the limitations of available resources. Based on these findings, it is necessary to provide education and assistance to barbershop business owners so they can properly implement accounting practices. Proper accounting implementation will help in financial control, performance measurement, and serve as a basis for accurate business decision-making. Ultimately, this can support the growth and sustainability of barbershop businesses in Purwokerto

Downloads

Download data is not yet available.

References

Adi Waluyo, F. I., & Marlina, M. A. E. (2020). Peran Literasi Keuangan Dalam Pengelolaan Keuangan Mahasiswa. In Media Akuntansi dan Perpajakan Indonesia (Vol. 1, Nomor 1, hal. 53–74). journal.uc.ac.id. https://doi.org/10.37715/mapi.v1i1.1401

Alexander, A. S., & Venkateswaran, C. J. (2018). Determination of business intelligent using micro financial analysis of tamilnadu sme. Indian Journal of Public Health Research and Development, 9(2), 436–440. https://doi.org/10.5958/0976-5506.2018.00163.8

Ameliana, H., & Octafian, R. (2024). The Financial Performance Reviewed Through Liquidity and Market Ratio. In Journal of International Multidisciplinary Research (Vol. 2, Nomor 5, hal. 565–571). https://doi.org/10.62504/jimr526

Anantadjaya, S. P. D., Budiyati, G. T. A., Cakranegara, P. A., Nawangwulan, I. M., & Octafian, R. (2023). An Empirical Study on Customers’ Satisfaction on Lean Management. Journal of System and Management Sciences, 13(6), 570–590. https://doi.org/10.33168/JSMS.2023.0633

Andrian Syaputra, Jannah, N., & Harianto, B. (2024). Implementation of Islamic Business Ethics in Enhancing Entrepreneurship. Jurnal Manajemen Bisnis, 11(2), 812–819. https://doi.org/10.33096/jmb.v11i2.821

Arifin, M. F., Hartoyo, H., & Yusuf, E. Z. (2020). The Importance of Service Quality in Building Customer Satisfaction and Loyalty in the Service Industry: A Case Study of Hunky Dory Barbershop. Binus Business Review, 11(2), 79–89. https://doi.org/10.21512/bbr.v11i2.6268

Asriandi. (2024). Pengaruh Pemahaman Akuntansi Dan LiterasiKeuangan Terhadap Kualitas Laporan KeuanganUmkm Di Kota Makassar. dspace.uii.ac.id. https://dspace.uii.ac.id/handle/123456789/50984

Berutu, N. A., & Syah, A. (2024). BARBERSHOP BUSINESS DEVELOPMENT IN MSMES IN PEMATANG SIANTAR CITY. In Proceeding International Seminar of Islamic Studies.

Buiswarin, A. A., Pattiasina, J. I., Nikijuluw, G. E., & ... (2023). Menghadirkan Aplikasi Akuntansi Untuk Umkm Sebagai Mitra & Solusi Penyusunan Laporan Keuangan. Jurnal Gembira …. https://gembirapkm.my.id/index.php/jurnal/article/view/294

Cahyani, N., & Dwija, I. (2024). Pengaruh Persepsi, Motivasi Kerja, Pengetahuan Akuntansi, Dan Pengalaman Berwirausaha Terhadap Penggunaan Informasi Akuntansi. Innovative: Journal Of Social …. http://j-innovative.org/index.php/Innovative/article/view/10218

Ekawarti, Y., & Endarwati, E. T. (2022). Interpretasi Ekosistem Ekonomi Digital Bagi Pelaku Usaha Mikro Perempuan. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis, 10(2). https://doi.org/10.37676/ekombis.v10i2.2730

Hiro, R. (2024). The Role of Discount Policy and Price on Repurchase Intention. Journal of Current Research in Business and …. https://jcrbe.org/index.php/rbe/article/view/247

Khushman, A. S. (2020). The Enabling and Blocking Factors which Affect the Engagement of the Refugees in the Labour Market in the Hosting Countries. In Journal of Identity and Migration Studies (Vol. 14, Nomor 2, hal. 25-40,169). e-migration.ro. https://www.proquest.com/scholarly-journals/enabling-blocking-factors-which-affect-engagement/docview/2508650143/se-2?accountid=8359%0Ahttp://ne4ke2fg4p.search.serialssolutions.com/directLink?&atitle=The+Enabling+and+Blocking+Factors+which+Affect+the+Enga

Kusno, H. S., Wijayani, D. I. L., Arazy, D. R., & Santika, S. (2022). Pendampingan Penyusunan Laporan Keuangan Dan Pemenuhan Kewajiban Perpajakan Bagi Umkm Di Kota Balikpapan. JMM (Jurnal Masyarakat Mandiri), 6(5). https://doi.org/10.31764/jmm.v6i5.10716

Lorandi, S. (2022). Pengaruh Peran Audit Internal dan Pelatihan Auditor Terhadap Kualitas Laporan Keuangan Pada PT Sejahtera Inti Raya. In 110.232.64.239. http://110.232.64.239/730/1/FULL (1)TEXT SKRIPSI_SILVIA LORANDI_183010009.pdf

Marita, T. A., & Nurasik, N. (2023). Enhancing Accounting Use in MSMEs through Experience, Knowledge, and Education. Indonesian Journal of Education Methods Development, 18(4). https://doi.org/10.21070/ijemd.v18i4.808

Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management – fintech, XBRL, blockchain and cryptocurrencies. Quality - Access to Success, 21(174), 159–166. https://api.elsevier.com/content/abstract/scopus_id/85078435143

Mulenga, M. (2020). The Business Enabling Environment-Economic Development Nexus, The Zambian Context. In American Journal of Economics (Vol. 10, Nomor 5, hal. 284–292). academia.edu. https://www.academia.edu/download/61339260/Business_Enabling_Environment__economic_growth_and_poverty_reduction_NEXUS_revised_to_publish20191126-120681-19muutl.pdf

Nugroho, L. (2022). The Relationship between Maqasid Sharia and Profitability Ratio in Islamic Banking Industries Performance. Sosyoekonomi, 30(53), 243–259. https://doi.org/10.17233/sosyoekonomi.2022.03.13

Nugroho, L., Doktoralina, C. M., Indriawati, F., Safira, S., & Yahaya, S. (2020). Microeconomics and tawhid string relation concept (TSR). International Journal of Economics and Business Administration, 8(3), 293–306. https://doi.org/10.35808/ijeba/516

Obeidat, M. I. S., Jawabrah, A., & Darkal, N. M. A. (2019). The performance of commercial banking industry: How it is determined? an evidence of the listed commercial banks at ADX. WSEAS Transactions on Business and Economics, 16, 532–544. https://api.elsevier.com/content/abstract/scopus_id/85078125160

Palupi, A., & Salsabila, N. (2021). Analisa Konstruksi Sosial Implementasi Akuntansi Keuangan Untuk Usaha Mikro, Kecil dan Menengah. Jurnal Eksplorasi Akuntansi, 3(4), 799–810. https://doi.org/10.24036/jea.v3i4.459

Sato, H. (2024). The Role of Price and Technology Adoption on Product Development. Journal of Current Research in Business and …. https://jcrbe.org/index.php/rbe/article/view/248

Sekaran, U., & Bougie, R. (2017). Metode Penelitian Untuk Bisnis. Dalam Metode penelitian Untuk Bisnis. 2, 136. https://scholar.google.com/citations?view_op=view_citation&hl=en&user=2IcBqW0AAAAJ&pagesize=100&citation_for_view=2IcBqW0AAAAJ:ZHo1McVdvXMC

Setyawan, H., & Suhendi, C. (2021). Pendampingan Pengelolaan Keuangan Dan Penyusunan Laporan Keuangan Berbasis Android Pada Umkm Kelurahan Mangunharjo Kecamatan Tembalang Kota Semarang. BERNAS: Jurnal Pengabdian Kepada Masyarakat, 2(3), 760–767. https://doi.org/10.31949/jb.v2i3.736

Souhaly, F. N., Toisuta, C. A., Jana, W., & Tanate, N. V. (2023). Penyusunan Laporan Keuangan Usaha Body’S Barber Shop Latta Menggunakan Aplikasi Akuntansi Ukm. Jurnal Gembira: Pengabdian Kepada Masyarakat, 1(06), 1480–1489. https://gembirapkm.my.id/index.php/jurnal/article/view/303

Sumani, S., & Prasetya, I. B. (2022). The Effect of Financial Technology on the Performance of Micro, Small, and Medium Businesses. Review of Management and Entrepreneurship, 6(1), 51–72. https://doi.org/10.37715/rme.v6i1.2442

Wahyuni, T., & Zuhritah, A. (2020). Perilaku Konsumen Terhadap Keputusan Pembelian Produk. Agriscience, I(I), 232–243. https://jurnal.btp.ac.id/index.php/mata-btp/article/view/11

Wahyuning, S. W., & Nofi Khayati. (2020). Sistem Informasi Akuntansi Penentuan Harga Pokok Produksi Dengan Metode Job Order Costing Sebagai Penentu Harga Jual Berbasis Web. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 13(1), 1–9. https://doi.org/10.51903/kompak.v13i1.145

Widiastuti, R. (2021). Evaluation Of Msme Sales Strategy With Cost-Volume Profit Analysis (Cvpa) During Pandemic (Case Study Of Ud Dior “77”, Surabaya). eprints.perbanas.ac.id. http://eprints.perbanas.ac.id/id/eprint/7703

Wulandari, T., Handayani, D., & ... (2024). Pengaruh Pelaku UMKM Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan UMKM Berdasarkan SAK EMKM. Jurnal Ilmiah Raflesia …. http://ejournal.polraf.ac.id/index.php/JIRA/article/view/339

Yablon, G. (2024). Role of Service Quality and Key Opinion Leader Strategy in E-Commerce. Journal of Current Research in Business and …. https://jcrbe.org/index.php/rbe/article/view/268

Yudiatma, F., Triastity, R., Program, ), Manajemen, S., Ekonomi, F., Slamet, U., & Surakarta, R. (2015). Pengaruh Kualitas Pelayanan Terhadap Kepuasan Konsumen Arfa Barbershop Di Surakarta. Jurnal Ekonomi dan Kewirausahaan, 15(3), 346–353. http://ejurnal.unisri.ac.id/index.php/Ekonomi/article/view/1131

Zahroh, B. M., & Hersugondo, H. (2021). The Effect of ESG Performance on The Financial Performance of Manufacturing Companies Listed in The Indonesian. AFEBI Management and Business Review, 6(2), 129. https://doi.org/10.47312/ambr.v6i2.475

Zulkarnaen, A., Suyaman, D. J., Nurhasanah, N., & Hersona, S. (2024). The Pengaruh Kompetensi Dan Pengetahuan Kewirausahaan Terhadap Keberhasilan Pelaku UMKM Binaan Dinas Koperasi Dan UKM Kabupaten Karawang Tahun 2023. Journal of Economic, Bussines and Accounting (COSTING), 7(5), 1315–1322. https://doi.org/10.31539/costing.v7i5.11839