ANALISIS PENCATATAN KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (Studi Kasus pada Industri Pembuatan Tahu di Kabupaten Sukabumi)

Every company or business definitely needs financial records or financial reports as a basis
for making decisions in running a business, where the financial reports made must be accurate
and reliable. This is done so that there are no mistakes in making decisions or actions in the
future because there are no records. financial statements or financial reports then a business
cannot run well. Therefore, this research was carried out with the aim of finding out how the
financial recording system in Tofu-making UMKM is. This research is included in the type of
qualitative research with the type of data used, namely primary data taken from the financial
records of Tofu-making UMKM and secondary data obtained from direct interviews with owner
of the Tofu Making UMKM. The techniques used in this research are interviews, observation and
literature study. The data analysis technique used was qualitative descriptive analysis. The
results of this research show that the financial recording system carried out by the owner of the
Tofu Making UMKM is still very simple and the financial records made can only be understood
by the person who made the records themselves, namely the owner of the tofu business. Apart
from that, it is difficult to read or understand the records. finances that have been made. The
financial records made by Tofu Making UMKM are only limited to inventory, purchases,
expenses and income and there are no financial reports made at the end of the month or end of
the year such as balance sheets, profit and loss reports and notes on financial reports.

Keywords: Financial records, Financial Reports and UMKM