Pemisahan Kas Usaha dan Pribadi melalui TWFSM untuk Tata Kelola UMKM

Hendra Susila; Euis Nofita W

doi:10.69693/ijmst.v4i3.13356

Authors

Hendra Susila Politeknik Kepribadian
Euis Nofita W Politeknik Kepribadian

DOI:

https://doi.org/10.69693/ijmst.v4i3.13356

Keywords:

TWFSM, Pemisahan Kas, Tata Kelola Keuangan, UMKM, Modal Kerja

Abstract

Pengelolaan keuangan usaha mikro sering menghadapi pencampuran dana usaha dan pribadi, pencatatan yang belum konsisten, serta keterbatasan pengendalian kas. Penelitian ini bertujuan menganalisis implementasi Two Wallet Financial Separation Model (TWFSM) sebagai mekanisme sederhana untuk memperkuat tata kelola keuangan Warung Ibu Masenah. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Data diperoleh melalui observasi partisipatif, wawancara mendalam, dokumentasi, serta triangulasi sumber dan teknik. Analisis dilakukan melalui kondensasi data, penyajian data, dan penarikan serta verifikasi kesimpulan. Implementasi TWFSM dilakukan melalui pemisahan fisik dana usaha dan pribadi, penerapan Buku Kas Tunggal, pencatatan prive, pendampingan, dan monitoring. Hasil penelitian menunjukkan bahwa pemisahan dana dan pencatatan transaksi meningkatkan keterlihatan penggunaan kas serta membantu mengendalikan pengambilan pribadi. Selama periode pencatatan, penerimaan penjualan sebesar Rp870.000, pengeluaran modal dan operasional Rp205.000, dan prive Rp150.000, dengan saldo kas akhir Rp1.015.000. Temuan menunjukkan bahwa kontribusi utama TWFSM terletak pada penguatan disiplin pemisahan dana, transparansi transaksi, dan pengendalian kas, bukan pada pembuktian peningkatan laba secara langsung. TWFSM dapat menjadi mekanisme awal yang sederhana dan aplikatif bagi usaha mikro dengan karakteristik pengelolaan keuangan serupa. Pendekatan ini menempatkan pemisahan dana bukan sebagai prosedur akuntansi yang rumit, melainkan sebagai kontrol operasional yang dapat dipraktikkan langsung oleh pemilik dalam kegiatan usaha sehari-hari..

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