PENGELOLAAN KEUANGAN DAN PENCATATAN UTANG PADA USAHA MIKRO DALAM PERSPEKTIF EKONOMI SYARIAH

Endang Purnamawati; Reza Okva Marwendi; Kurniawan

Authors

Endang Purnamawati Institut Islam Al-Mujaddid Sabak
Reza Okva Marwendi Institut Islam Al-Mujaddid Sabak
Kurniawan Institut Islam Al-Mujaddid Sabak

Abstract

The purpose of this research is to determine how to manage finances and record consumer and producer debt in wholesale and retail businesses. Seventh-semester students are strongly encouraged to participate in field experience activities to develop ideas for small sample projects before delving into more in-depth research, such as a thesis. In this research, methods for solving problems such as financial management require business owners to be disciplined in setting aside savings and investments, building an emergency fund, and avoiding consumer debt. Regarding debt recording, business owners must provide deadlines or timeframes for consumers to repay their debts in installments or cash. Through these field experience activities and community service, students can share their knowledge, technology, and art with the community. In wholesale and retail businesses, there are often cases of goods not matching the records or purchase orders with agents, unclear accounts receivable and accounts receivable are often recorded, and fraud and dishonesty often occur among both consumers (buyers) and producers (sellers). Therefore, all activities in these businesses should be managed properly and correctly to avoid losses.

References

Amaliyah Sholikhah, Sagitha Febi Wulandari, Nabilah Khoirunnisa, Ade Nur Rohim. (2023). Praktik Kebijakan Utang Dalam Negeri dan Luar Negeri Indonesia Dalam Tinjauan Ekonomi Islam. Jurnal Ekonomi dan Bisnis, 19(4), 184-204. http://dx.doi.org/10.59580/iesbir.v2i2.6005.

BCA . (2022, 10 Februari). Mengenal UMKM, Jenis, dan Kriteria Bisnisnya. BCA Edukatips. Diakses pada 20 September 2025, dari https://www.bca.co.id/id/informasi/Edukatips/2022/02/10/03/15/kenali-pengertian-umkm-jenis-dan-kriteria-bisnis-di-dalamnya.

Fina Pratiwi. (2020, 10 Agustus). Cara Sederhana Membuat Laporan Umur Hutang dan Analisanya. Harmoni blog. Diakses pada 19 September 2025. https://www.harmony.co.id/blog/cara-sederhana-membuat-laporan-umur-hutang-dan-analisanya/.

Fitriya. (2025, 18 Agustus). Cara Membuat Pembukuan Keuangan UMKM. Klik Pajak. Diakses pada 20 September 2025, dari https://klikpajak.id/blog/cara-membuat-pembukuan-keuangan-usaha-kecil-umkm-wajib-tahu/.

Katrin Aryani, Dienna Masturah, Asisha Latifa W, Irsyan Satria Dilaga, Khairul Rizal Ilmiyawan, Farahdinny Siswajanthy. (2023). Peranan Hukum Ekonomi Islam dalam Meningkatkan Kesejahteraan UMKM di Indonesia. Pubmedia, 1(2), 1-13. https://doi.org/10.47134/ijlj.v1i2.2053.

Muhammad Suras, Syahriyah Semaun, Darwis. (2024). Pengelolaan Keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) Pada Usaha Bumbung Indah Kota Parepare (Analisis Manajemen Keuangan Syariah). Jurnal Manajemen dan Keungan Syariah, 14(3), 28-41. 10.35905.

Nurul Iftiani dan Adi Supriadi. (2023). Pencatatan Utang Pada Paguyuban Usaha Syar’i di Cikarang Dalam Sudut Pandang Ekonomi Syariah. Jurnal Ekonomi Syariah, Jurnal AlFatih Global Mulia, 5(1), 17-30.

Syahla Nur Fikriyyah dan Suparjiman Suparjiman. (2024). Analisis Manajemen Risiko pada UMKM Grosir dan Eceran Toko KANNA.ID. Analisis Resiko, https://doi.org/10.62710/3aasj227.

Umbu A Hamakonda, Hendrika Wae, Victoria Ayu Puspita, Igniosa Taus, Victoria Coo Le. (2025). Pelatihan Pengawetan Bambu Untuk Meningkatkan Kualitas dan Daya Simpan Bambu di Yayasan Bambu Lingkungan Lestari. Jurnal Pengabdian Masyarakat. 8(3). https://doi.org/10.51158/36cvxx07.

Universitas Ahmad Dahlan. (2022, 2 November). Utang dan Pelunasan Utang dalam Pandangan Islam. IIdikti5 Kemdikbud. Diakses pada 21 September 2025, dari https://lldikti5.kemdikbud.go.id/home/detailpost/utang-dan-pelunasan-utang-dalam-pandangan-islam#:~:text=Pada%20sesi%20perihal%20utang%2C%20Rahmadi,antara%20kalian%20menuliskannya%20dengan%20benar.%E2%80%9D.