Analysis of The Implementation And Recording of Accounting, Financial Transparency, And Financial Management Systems For Franchise Businesses In Malang City
A Multi-Case Study of Franchise Businesses in Malang City
Keywords:
accounting recording, transparency, management system, finance, franchiseAbstract
Introduction/Main Objectives:This study examines the application of accounting recordkeeping, financial transparency, and financial management systems in franchise businesses in Malang City.
Background Problems: While franchising is a rapidly growing business model that encourages regional economic growth, differences in the financial recording and management systems across individual franchises pose obstacles to maintaining accountability and operational effectiveness.
Novelty: The novelty of this research lies in its integrative analysis that combines the three financial aspects—accounting recordkeeping, transparency, and management systems—simultaneously. This contrasts with previous research, which generally discussed these elements separately.
Research Methods:This study uses a descriptive qualitative method with a multi-case study design. Data were obtained through semi-structured interviews with financial managers from three franchise companies in Malang City, supported by analysis of relevant scientific literature and previous research.
Finding/Results: The financial system differs in each franchise: A&W implements a centralized system, Mixue uses a digital system, and Terang Bulan Nusasari relies on manual record-keeping.These differences affect the level of financial transparency and management effectiveness.The effectiveness of financial management depends not only on technology but also on the discipline, integrity, and commitment of managers in maintaining transparency and accountability.
Conclusion: The research demonstrates that effective financial management in franchises is influenced by both the implemented systems (centralized, digital, or manual) and key human factors such as managerial discipline and integrity.
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