RECORDING AND FINANCIAL MANAGEMENT OF MICRO AND SMALL-SCALE CULINARY BUSINESSES

Abstract

The existence of the culinary business is no longer foreign, even now in almost every place it is very easy for us to find various kinds of culinary tours. Culinary tourism is currently experiencing development, which not only provides food and beverage menus but also offers views or attractions that add to the attraction for visitors. Karangsalam Village in Baturraden, Banyumas is a potential area for culinary business growth. In fact, there are more than 20 micro and small-scale culinary businesses there, but as time goes by, not all of them exist. Starting from curiosity, as researchers we were intrigued to find out how culinary business people in Karangsalam Village record and manage finances. As we know that finance is a very important factor in the sustainability of a business. Based on the results of interviews with business managers, it was found that 100% had kept financial records, although the implementation was sometimes not orderly. Meanwhile, in terms of financial management, most of the culinary businesses in Karangsalam Baturraden Village, Banyumas are managed traditionally and handled directly by the business owner. The main reason that financial management is carried out in a traditional way is that the number of business transactions is not too many, and the cost considerations for procuring modern recording technology.