Analisis Penerapan Siklus Produksi dan Pengelolaan Keuangan pada UMKM Pempek Kulo di Kota Ambon

Penulis

  • Fatma Wati Universitas Pattimura
  • balqiz syavira Universitas Pattimura
  • Dewi Nova Restiani Universitas Pattimura
  • Indi Rahmawati Rumain Universitas Pattimura
  • Natalia T Rahanubun Universitas Pattimura
  • Selvy Sakina Universitas Pattimura

DOI:

https://doi.org/10.71315/jtpkm.v2i2.183

Kata Kunci:

Accounting information system, financial management, MSMEs, pempek kulo system, production cycle

Abstrak

This community service activity was carried out to gain a deeper understanding of how the MSME (Micro, Small, and Medium Enterprise) Pempek Kulo manages its daily production activities and financial operations. The purpose of this activity is to analyze the actual practices of the production cycle and financial management at Pempek Kulo, as well as to identify challenges and provide recommendations to improve operational efficiency and business sustainability. The method used is a qualitative approach involving direct observation, interviews with the owner and employees, and documentation. The results of this community service activity show that Pempek Kulo implements a multi-channel sales system, production planning based on historical patterns, raw material procurement through established supplier networks, and a combination of manual and digital financial recording.

Referensi

Adisaputro, G. (2010). Sistem Informasi Akuntansi. Yogyakarta: Graha Ilmu. Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry and Research Design: Choosing Among Five Approaches (4th ed.). California: Sage Publications.

Hall, J. A., & Singleton, T. W. (2005). Information Technology Auditing and Assurance (2nd ed.).South-Western College Pub.

Hidayat & Prabowo, 2019, Jurnal Sistem Informasi Bisnis, Vol. 9 No. 1).

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2019). Intermediate Accounting (16th ed.). New York: John Wiley & Sons.

Rahman & Widyastuti, 2020, Jurnal Ekonomi & Bisnis Indonesia, Vol. 35 No. 2). Romney, M.B., & Steinbart, P.J. (2008). Accounting information systems (14th ed.). Pearson Education.

Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 Tentang Usaha Mikro, Kecil, dan Menengah (UMKM).

Diterbitkan

17-06-2025

Cara Mengutip

Wati, F., syavira, balqiz, Restiani, D. N., Rahmawati Rumain, I., Rahanubun, N. T., & Sakina, S. (2025). Analisis Penerapan Siklus Produksi dan Pengelolaan Keuangan pada UMKM Pempek Kulo di Kota Ambon. Jurnal Tagalaya Pengabdian Kepada Masyarakat, 2(2), 315–320. https://doi.org/10.71315/jtpkm.v2i2.183

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