DAFTAR ISI

HALAMAN JUDUL .........................................................................................

i
HALAMAN PENGESAHAN ............................................................................ ii
KATA PENGANTAR ...................................................................................... iii
DAFTAR ISI ................................................................................................... v
DAFTAR TABEL ............................................................................................ vii
BAB I

PENDAHULUAN
1.1
1.2
1.3

Latar Belakang ........................................................................

Rumusan Masalah ..................................................................
Tujuan dan Manfaat Penelitian ................................................

1
3
4

BAB II TINJAUAN TEORITIS

2.1
2.2

Pengertian Usaha Mikro, Kecil, dan Menengah ........................

Pengertian Pembukuan ............................................................
2.2.1 Jenis-jenis Pembukuan ....................................................
2.2.1.1 Buku Pengeluran .................................................
2.2.1.2 Buku Pemasukan ................................................
2.2.1.3 Buku Arus Kas ....................................................
2.2.1.4 Buku Catatan Stok ..............................................
2.2.1.5 Buku Inventaris Barang .......................................
2.2.1.6 Buku Laba Rugi ...................................................

5
6
6
7
7
7
7
7
8

BAB III GAMBARAN UMUM LOKASI PENELITIAN

3.1
3.2
3.3

3.4

Sejarah Singkat Kelurahan .......................................................

Kondisi Geografis......................................................................
3.2.1 Luas Wilayah Pemerintahan ............................................
Kondisi Demografis ..................................................................
3.3.1 Tingkat Pendidikan ..........................................................
3.3.2 Sarana dan Prasarana Pendidikan ..................................
3.3.3 Sarana dan Prasarana Kesehatan ..................................
3.3.4 Sarana dan Prasarana Olahraga/Kesenian dan Sosial
Budaya ............................................................................
3.3.5 Agama ............................................................................
3.3.6 Organisasi Sosial ............................................................
3.3.7 Penduduk menurut Mata Pencaharian ............................
Kondisi Sosial, Budaya, dan Ekonomi ......................................

9
10
11
11
12
12
13
14
16
16
17
17

BAB IV METODE PENELITIAN

4.1
4.2
4.3

Jenis Penelitian ........................................................................ 19

Tempat dan Waktu Penelitian .................................................. 19
Teknik Pengumpulan Data ....................................................... 19

4.4

Jenis dan Sumber Data ............................................................ 20

BAB V PEMBAHASAN
5.1
5.2

Pelaku Usaha Mikro, Kecil, dan Menengah Belum

Melakukan Pembukuan ............................................................ 21
Pembukuan Penting untuk dilakukan oleh Usaha Mikro,
Kecil, dan Menengah ............................................................... 22
5.2.1 Contoh Format Pembukuan Sederhana untuk UMKM ..... 23

BAB VI PENUTUP
6.1
6.2

Kesimpulan ............................................................................... 25
Saran ....................................................................................... 25

DAFTAR PUSTAKA ...................................................................................... viii

LAMPIRAN

vi

DAFTAR TABEL
Tabel 3.1 Nama Lurah dan Masa Pemerintahannya ........................................

Tabel 3.2 Desa-desa yang dialihkan menjadi Kelurahan ................................. 10

Tabel 3.3 Sarana Pendidikan .......................................................................... 12
Tabel 3.4 Prasarana Pendidikan ..................................................................... 13
Tabel 3.5 Organiasi Sosial .............................................................................. 16
Tabel 3.6 Pekerjaan ...................................................................................... 17
Tabel 5.1 Contoh Kas Sederhana ................................................................... 23
Tabel 5.2 Contoh Neraca Sederhana .............................................................. 23
Tabel 5.3 Contoh Laba Rugi Sederhana ......................................................... 24
Tabel 5.4 Contoh Pencatatan Stok Sederhana ............................................... 24

vii