Analisis Sistem Pencatatan Keuangan dalam Mendukung Pengembangan UMKM di Objek Wisata Ke’te Kesu

Abstract

This study aims to examine the implementation of financial recording systems among micro, small, and medium enterprises (MSMEs) operating at the Ke'te Kesu tourist attraction in North Toraja. The study employed a qualitative case study approach, with data collected through interviews and direct observation of MSME business activities. The findings indicate that MSME owners have implemented financial recording practices; however, these records are generally prepared manually and in a simple manner. Most businesses have not yet established a structured financial recording system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). One of the main challenges faced by MSME owners is the perception that preparing financial reports is difficult and unnecessary, leading them to rely on basic records of income and expenses. The study highlights the importance of improving financial literacy and encouraging the preparation of financial reports based on SAK EMKM. Proper financial recording can support better financial management, improve business decision-making, and contribute to the sustainable development of MSMEs at the Ke'te Kesu tourism destination.