Penerapan Akuntansi Sederhana sebagai Dasar Pengelolaan Keuangan pada UMKM Telur Asin di Kabupaten Brebes

Abstract

The Salted Egg Micro, Small, and Medium Enterprise (MSME) in Brebes is one of the region's leading businesses with considerable economic potential. However, in practice, most MSME owners continue to face challenges in financial management, particularly due to the absence of structured and systematic financial recordkeeping. This study aims to examine the implementation of simple accounting as a foundation for business management in the Brebes Salted Egg MSMEs. This study employed a descriptive qualitative approach. Data were collected through a literature review, observations, and interviews with the owners of Salted Egg MSMEs in Brebes. The collected data were analyzed descriptively to provide an overview of financial management practices, the implementation of simple accounting, and the associated benefits and challenges. The findings indicate that most Salted Egg MSMEs in Brebes have not implemented simple accounting practices optimally, as reflected in limited financial records, the mixing of personal and business finances, and insufficient accounting knowledge. The implementation of simple accounting through the separation of personal and business finances, routine recording of income and expenses, and the preparation of simple income statements can assist MSME owners in controlling cash flow, evaluating business performance, and supporting business decision-making. Therefore, the implementation of simple accounting is an essential step toward improving financial management quality and ensuring the sustainability of Salted Egg MSMEs in Brebes.