Kurangnya proses akuntansi dalam pembuatan laporan keuangan di sebagian sektor bisnis

Abstract

UD Van's Croissanterie and UD Partner Tani Nganjuk are two businesses in the food and agricultural sector that face different challenges in their operations. UD Van's Croissanterie, which was founded in 2021, experienced a temporary peak thanks to its superior product, cromboloni. However, the decline in the product's popularity has resulted in reduced orders from key customers, such as large cafes. With an unorganized management structure, the owner Mr. Evan must be directly involved in overseeing daily operations and financial recording, which poses a risk to the accuracy and security of financial data. On the other hand, UD Partner Tani, founded in 2010 and experiencing a brilliant period in 2018-2021, is now facing a capital crisis due to lack of specific financial records and increasing debt interest expenses. The owner, Mrs. Yuli, had to sell some shares to overcome this crisis. The lack of structured management causes supervision and control over production and financial processes to be suboptimal. Both demonstrate the importance of detailed financial recording systems and effective management to overcome operational and financial challenges, and ensure long-term business sustainability.