Authors : Aizel Deri Jao; Danilo E. Despi

Volume/Issue : Volume 11 - 2026, Issue 7 - July

Google Scholar : https://tinyurl.com/3797mtux

Scribd : https://tinyurl.com/4fzvy2by

DOI : https://doi.org/10.38124/ijisrt/26jul1108

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This study investigated the bookkeeping practices and challenges faced by Small and Medium Enterprises (SMEs) in Juban, Sorsogon, which aimed to create a localized intervention for enhanced financial management. Employing descriptive-evaluative research design and total enumeration sampling for all nine (9) registered SMEs, focusing on business owners and bookkeepers. SMEs in Juban, rely on outsourcing to handle complicated tax laws and technical infrastructure constraints while using a combination of technology-and-manual bookkeeping approach. Business struggle to keep personal costs apart and how a high level of regulatory anxiety while having effective internal controls, which leads to the usage of social media for compliance updates. To facilitate financial tracking, enhance cash flow visibility and provide a crucial trail, the study suggests a thorough SME Bookkeeping Workbook. As a recommendation, the Burreau of Internal Revenue (BIR), Department of Trade and Industry (DTI) and the Local Government Unit (LGU) work together to offer seminars that highlight tax compliance as a strategic management tool, offline accounting tool support, and digital literacy workshops to address these issues. By keeping personal and business accounts separate, generating document back-ups and formalizing error correction procedures, business owners can enforce strict financial discipline. Financial literacy deficiencies can also be filled through LGU-sponsored peer mentoring and establishment of quarterly financial briefings by outside bookkeepers. Lastly, to create an audit-ready trail, maximize cash visibility, and guarantee accurate, trustworthy financial records, SME should incorporate the suggested bookkeeping workbook into their everyday operations.

Keywords : Bookkeeping Practices, Small and Medium Enterprises (SMEs), Descriptive-Evaluative Design, Fund Mixing, Tax Compliance, Financial Management, Juban Sorsogon, Bookkeeping Workbook, Regulatory Compliance, Bureau of Internal Revenue (BIR), Financial Literacy, Audit Trail.

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