Kajian Pengurusan Aset Di Perniagaan Dobi Cuci Suci
DOI:
https://doi.org/10.53797/anp.jssh.v6i2.3.2025Keywords:
Pengurusan Aset Tetap, Dobi, MFRS 116, Manager.Io, Laporan Kewangan, Aset Bukan SemasaAbstract
Kajian ini meneliti amalan pengurusan aset tetap dalam konteks perniagaan mikro melalui kajian kes di Dobi Cuci Suci, sebuah perniagaan milikan tunggal dalam sektor perkhidmatan dobi. Berdasarkan kerangka Malaysian Financial Reporting Standards (MFRS 116), aset tetap seperti hartanah, loji dan peralatan (PPE) memerlukan perekodan dan penyusutan yang sistematik bagi menjamin ketelusan laporan kewangan dan keberkesanan operasi. Walau bagaimanapun, dapatan menunjukkan bahawa pemilik perniagaan masih berhadapan dengan isu utama termasuk ketiadaan jadual daftar aset, tiada pengiraan susut nilai dan nilai buku bersih, serta kekurangan dalam sistem pemfailan dokumen aset. Kajian ini menggunakan pendekatan kualitatif melalui kaedah temu bual dan pemerhatian secara langsung untuk menilai keadaan sebenar pengurusan aset di premis perniagaan. Hasil kajian mendapati bahawa walaupun semua aset berfungsi dengan baik, pengurusan aset yang tidak sistematik memberi kesan terhadap keupayaan membuat keputusan pelaburan, perancangan penyelenggaraan dan penyediaan laporan kewangan yang tepat. Sebagai respon kepada isu tersebut, kajian ini mencadangkan penggunaan perisian perakaunan digital seperti Manager.io sebagai alat untuk memperkemas pengurusan aset tetap. Perisian ini menawarkan fungsi daftar aset, pengiraan susut nilai secara automatik melalui kaedah garis lurus, serta integrasi laporan kewangan yang komprehensif. Implikasi kajian menunjukkan bahawa pendekatan ini bukan sahaja dapat meningkatkan kecekapan pengurusan aset, malah memperkukuh kebolehpercayaan laporan kewangan serta daya saing perniagaan kecil dan sederhana (PKS) dalam ekosistem digital masa kini.
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Copyright (c) 2025 Nor Afifah Fahrul Radzi, Nur Iswa Noor Iskandar, Nur Fasha Shazarina Muhamad Rizal, Febra Robiyanto, Izz Marsya Mohd Zumairi
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