External Interview Activity: Kuih Frozen Kak Tipah
As part of the external interview activity, our group interviewed Kuih Frozen Kak Tipah, a
small frozen food business operated by Kak Tipah. This business functions as a side business
within Kedai Jahitan Kak Tipah, which is her main sewing business. The frozen food section
is operated on a small scale, using only a few tables in the store to display and sell products. The
business offers a variety of food items such as tau fu fa, keropok, pau, frozen karipap, juice,
and other ready-to-sell frozen or packaged food products.
One unique aspect of the business is that Kak Tipah does not produce all the food products
herself. Instead, she purchases products from other small sellers and resells them in her store.
This shows that the business not only generates income for Kak Tipah, but also helps support
other micro-entrepreneurs in the community.
In terms of daily transaction management and record-keeping, Kak Tipah explained that
transactions are handled in a simple and informal way. Sales are recorded manually in a
notebook, while digital payments are checked through banking applications such as MAE and
QR bank transfer records. This method is practical for a very small business, but it is highly
dependent on manual checking and personal monitoring.
Regarding common challenges in accounting, Kak Tipah shared that due to her age and
experience, she no longer focuses heavily on detailed financial calculations such as total sales,
profit, or formal accounting records. Instead, she manages the business using a practical
approach. For example, when stock runs out, she simply buys more stock. This indicates that her
business decisions are based more on day-to-day observation rather than systematic accounting
analysis. While this may work for a small-scale operation, it can make it difficult to measure
profitability, prepare proper financial reports, or monitor long-term business performance.
For tools and software used, Kak Tipah stated that she mainly relies on a notebook and banking
applications. No formal accounting software or digital bookkeeping system is used. This reflects
the reality of many micro businesses, where operations are kept simple and costs are minimised,
but financial information may not be fully organised or easily analysed.
Lastly, for financial sustainability, Kak Tipah shared more of a life lesson based on her
personal experience. She explained that after finishing SPM, she travelled and worked in various
places to earn income. Over time, she sold food and eventually managed to open her own sewing
shop. Her main advice to young people was to work hard, avoid laziness, and always be
willing to put effort into earning a living. Her story highlights that sustainability in small
business is not only about accounting knowledge, but also about perseverance, discipline, and
strong work ethic.
Overall, this interview gave our group a useful understanding of how a real micro-business
operates in practice. It also showed that while formal accounting systems are important, many
small businesses still rely on simple manual methods and personal experience to survive and
grow.
Analysis of Findings
The interview shows that micro-businesses often prioritise operational survival over formal
accounting practices. Although Kuih Frozen Kak Tipah has a functioning sales process, its
record-keeping system remains basic and manual. This creates limitations in tracking profit,
controlling inventory efficiently, and evaluating financial performance. Nevertheless, the
business demonstrates an important entrepreneurial value, which is sustainability through
persistence, adaptability, and community support. The interview also highlights the gap between
accounting theory and actual practice among small informal businesses.