TINJAUAN SISTEM AKUNTANSI PADA USAHA KECIL UMKM DEPOT AIR MINUM ISI ULANG AQILA DI KABUPATEN JENEPONTO

Abstract

This study aims to analyze the application of accounting systems in the Depot Air Minum Isi Ulang Aqila business in Jeneponto District. The research variables are the accounting system in the Depot Air Minum Isi Ulang Aqila business in Jeneponto District. The population of this research includes all UKM Depot Air Minum Isi Ulang in Jeneponto District, totaling 23 Depot Air Minum Isi Ulang, while the sample is taken using purposive sampling technique, with DepotAir Minum Isi Ulang Aqila in Jeneponto District as the research subject. Data collection was carried out using interviews and documentation. The results of this study indicate that the UKM Depot Air Minum Isi Ulang Aqila has carried out financial recording processes covering the detailed needs of UKM costs and revenues, but the recording process is not carried out according to the rules of accounting systems accurately, so it is still difficult to assess whether this UKM makes profit or loss. The accounting system cycle at UKM Depot Air Minum Isi Ulang Aqila begins with account classification, creating initial balance sheets, creating general journals, creating ledgers, creating profit and loss statements, and creating balance sheets. The results of calculations in the accounting system produce income at UKM Depot air Minum Isi Ulang Aqila in January 2024 amounting to Rp 52,236,000 and a profit of Rp 11,225,000