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Penerapan Aplikasi BukuWarung dalam Pencatatan Transaksi dan Penyusunan Laporan Keuangan UMKM Bakmie Ayam Mami Elis
Vol. 7 No. 3: September 2026
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Simanjuntak, F., & Tamimi, Y. A. (2026). Penerapan Aplikasi BukuWarung dalam Pencatatan Transaksi dan Penyusunan Laporan Keuangan UMKM Bakmie Ayam Mami Elis. Empiricism Journal, 7(3), 3191-3203. https://doi.org/10.36312/ej.v7i3.5990
UMKM Bakmie Ayam Mami Elis belum menerapkan pencatatan transaksi secara sistematis sehingga pemilik mengalami kesulitan dalam memantau arus kas dan menyusun laporan keuangan. Penelitian ini bertujuan menerapkan apikasi BukuWarung dalam pencatatan transaksi dan penyusunan laporan keuangan berdasarkan SAK EMKM serta mengevaluasi kelayakan penerapannya. Penelitian menggunakan desain kualitatif deskriptif dengan metode studi kasus. Subjek penelitian terdiri atas dua informan, yaitu pemilik UMKM Bakmie Ayam Mami Elis dan pengelola administrasi/kasir, yang dipilih menggunakan teknik purposive sampling karena terlibat langsung dalam pengelolaan usaha, penerimaan kas, serta pencatatan transaksi harian. Instrumen penelitian berupa wawancara semi terstrukur, observasi dan dokumentasi dengan keabsahan data diperkuat melalui triangulasi. Data dianalisis menggunakan model interaktif Miles et al, yang meliputi pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Evaluasi penerapan BukuWarung dilakukan menggunakan metode TELOS yang mencakup aspek technical, economic, legal, operational dan schedule. Hasil evaluasi menunjukkan bahwa aspek technical dinilai layak karena aplikasi mudah digunakan dan mendukung pencatatan yang mengacu pada SAK EMKM dan keamanan data, aspek operational layak karena membantu pencatatan transasksi dan penyusunan laporan keuangan secara lebih terstruktur serta aspek schedule layak karena proses adaptasi dan penerapan berlangsung sekitar satu bulan tanpa mengganggu kegiatan operasional. Aplikasi BukuWarung dinilai layak diterapkan pada UMKM Bakmie Ayam Mami Elis dalam mendukung penacatatan transaksi dan pengelolaan keuangan yang lebih terstruktur.
Implementasi of the Warung Book Application In Recording Transactions and Preparing Financial Reports For The Mami Elis Chicken Noodle UMKM
Abstract
Mami Elis Chicken Noodle MSME has not implemented systematic transaction recording, causing the owner to experience difficulties in monitoring cash flow and preparing financial statements. This study aims to implement the BukuWarung application for recording transactions and preparing financial statements based on SAK EMKM, as well as to evaluate the feasibility of its implementation. The study employed a descriptive qualitative design using a case study method. The research subjects consisted of two informants, namely the owner of Mami Elis Chicken Noodle MSME and the administrative/cashier staff, who were selected using purposive sampling because they were directly involved in business management, cash receipts, and daily transaction recording. The research instruments consisted of semi-structured interviews, observation, and documentation, with data validity strengthened through triangulation. The data were analyzed using the interactive model of Miles et al., which includes data collection, data reduction, data display, and conclusion drawing. The implementation of BukuWarung was evaluated using the TELOS method, covering the technical, economic, legal, operational, and schedule aspects. The evaluation results showed that the technical aspect was considered feasible because the application was easy to use and supported transaction recording referring to SAK EMKM and data security; the operational aspect was feasible because it facilitated more structured transaction recording and financial statement preparation; and the schedule aspect was feasible because the adaptation and implementation process took approximately one month without disrupting operational activities. The BukuWarung application was considered feasible for implementation at Mami Elis Chicken Noodle MSME to support more structured transaction recording and financial management.
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