LITERASI KEUANGAN DAN KEPATUHAN PENCATATAN MANUAL: IMPLIKASINYA TERHADAP KEBERLANJUTAN USAHA MIKRO
DOI:
https://doi.org/10.46773/nhtrjx81Keywords:
Financial Literacy, Manual Record-Keeping, Cash Separation, Digitalization, Micro-Enterprise SustainabilityAbstract
Financial literacy and compliance with transaction record-keeping constitute important foundations for maintaining cash-flow management and the sustainability of micro-enterprises. However, limited financial understanding, the commingling of business and personal funds, and low record-keeping discipline remain persistent challenges in micro-business management. This study aims to analyze financial literacy, compliance with manual record-keeping, and their implications for business sustainability through a case study of Yafatha Shop, a micro-retail enterprise located in Muara Sabak Barat District, Tanjung Jabung Timur Regency. The study employed a qualitative approach with an exploratory case study design. Data were collected through semi-structured in-depth interviews, observation of daily transaction activities, and documentation of available cash books, transaction receipts, and financial records. Data were analyzed interactively through data reduction and coding, thematic data display, and conclusion drawing and verification, while data trustworthiness was strengthened through source and method triangulation. The findings indicate that Yafatha Shop still faces limitations in cash separation, consistency of transaction recording, receivables management, and financial planning. Some financial information continues to rely on the owner’s memory, while business and personal funds have not yet been clearly separated. Record-keeping is also constrained by operational time limitations, established business habits, and perceptions regarding the complexity of digital financial technology. Consistent manual record-keeping was identified as being associated with the owner’s ability to monitor cash flow, maintain working capital, control receivables, and support operational decision-making. This study proposes a micro-enterprise financial management transition model consisting of the following stages: basic financial literacy, cash separation, disciplined manual record-keeping, formation of simple financial information, cash-flow control, digitalization readiness, and business sustainability. The model emphasizes that manual record-keeping should not be viewed as technological backwardness, but rather as a foundational stage in building financial accountability and preparing micro-enterprises for financial digitalization.
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