Samuel Dustin Sidabutar, . (2026) PRAKTIK PENCATATAN KEUANGAN PADA PELAKU USAHA DIECAST DALAM KOMUNITAS KOLEKTOR. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The development of collector communities has driven the growth of diecast businesses, yet their management is often hindered by unstructured financial management. This study aims to analyze financial record-keeping practices among diecast business owners in a collectors community, the forms of media used, and the obstacles faced in managing business finances. The method used is qualitative with a case study approach through in-depth interviews and documentation of active diecast business owners. The results show that business owners have developed an awareness of periodic recording using Microsoft Excel and manual notebooks, covering purchase prices, selling prices, quantities, and direct operational costs. However, this practice remains highly simplistic as they do not consistently record all business costs and have not separated business cash flows from personal funds. The primary obstacles faced include limited understanding of basic accounting, the risk of forgetting amounts due to delayed transaction logging, and mobility constraints of digital devices. In conclusion, financial record-keeping practices in diecast businesses are not yet optimal, suggesting that owners should implement SAK EMKM-based standards and disciplined separation of cash accounts.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102079] [Pembimbing: Yongky Rangga Yuda Nugraha] [Penguji 1: Agustina Riyanti] [Ketua Penguji: Bunga Anisah Harared] |
| Uncontrolled Keywords: | Financial Record Keeping, Diecast, MSMEs, Collectors Community |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | SAMUEL DUSTIN SIDABUTAR |
| Date Deposited: | 08 Sep 2026 07:05 |
| Last Modified: | 08 Sep 2026 07:05 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51203 |
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