Optimalisasi Pencatatan Keuangan Sederhana Berbasis Digital Untuk Meningkatkan Kinerja UMKM

Authors

  • Ari Purwanti Gunadarma University image/svg+xml
  • Eko Wiji Pamungkas Sekolah Tinggi Ilmu Ekonomi Wibawa Karta Raharja
  • Andi Primafira Bumandava Eka STIE Manajemen Bisnis Indonesia
  • Heidi Siddiqa Universitas Cipasung Tasikmalaya

DOI:

https://doi.org/10.37385/ceej.v7i2.11765

Keywords:

Pencatatan Keuangan, Akuntansi Digital, UMKM, Manajemen Keuangan, Kinerja Usaha.

Abstract

Penelitian ini bertujuan untuk mengoptimalkan pencatatan keuangan sederhana berbasis digital pada UMKM guna meningkatkan kinerja usaha. Permasalahan utama yang dihadapi adalah rendahnya kemampuan pencatatan keuangan serta keterbatasan dalam memanfaatkan teknologi digital. Metode yang digunakan adalah pengabdian kepada masyarakat melalui pelatihan, pendampingan, dan evaluasi menggunakan pretest dan post-test. Hasil menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terkait pencatatan keuangan, penggunaan aplikasi digital, serta analisis keuangan sederhana. Peserta juga mampu mengelola pemasukan dan pengeluaran secara lebih sistematis serta mengambil keputusan finansial yang lebih tepat. Program ini berhasil meningkatkan kualitas pengelolaan keuangan UMKM sehingga berdampak pada peningkatan kinerja, keberlanjutan, dan daya saing usaha.

References

Abdullah, M., & Jamaluddin, N. J. (2025). The Influence of Institutional Pressures and Personal Attributes on Perceived Importance of Financial Reporting Among Micro-Entrepreneurs: Evidence from Malaysia. Journal of Risk and Financial Management, 18(10), 537. https://doi.org/10.3390/jrfm18100537

Arikunto, S. (2010). Prosedur penelitian: Suatu pendekatan praktik. Jakarta: Rineka Cipta.

Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th ed.). Thousand Oaks, CA: Sage Publications.

Evinita, L. L., Tangkau, J. E. M., Pesak, P. J., & Cahyono, S. (2025). Policy Framework to Improve MSME Competitiveness and Financial Performance with Indonesia’s Asta Cita Vision Goals. Journal of Risk and Financial Management, 18(12), 692. https://doi.org/10.3390/jrfm18120692

Gardi, B., Aga, M., & Abdullah, N. N. (2023). Corporate Governance and Financial Reporting Quality: The Mediation Role of IFRS. Sustainability, 15(13), 9869. https://doi.org/10.3390/su15139869

Maryanti, Mediaty, Arifin, A. H., & Mas’ud, A. A. (2026). Digital Accounting and Financial Performance of MSMEs in Indonesia: The Mediating Role of Digital Innovation. International Journal of Financial Studies, 14(3), 66. https://doi.org/10.3390/ijfs14030066

Miljak, T., Martinčević, I., & Sesar, V. (2025). The Impact of Financial Manager Decisions on the Business Results of Micro and Small Companies in the Republic of Croatia in the Area of the City of Split. Journal of Risk and Financial Management, 18(9), 522. https://doi.org/10.3390/jrfm18090522

Mohamed, A. M. G., & Gan, S. (2024). Impact of Mandatory Audits of Small- and Medium-Sized Enterprises on Their Income Tax Compliance: Evidence from the Egyptian Small- and Medium-Sized Enterprise Stock Market. Journal of Risk and Financial Management, 17(7), 278. https://doi.org/10.3390/jrfm17070278

Moleong, L. J. (2018). Metodologi penelitian kualitatif. Bandung: PT Remaja Rosdakarya.

Nugraheni, P., Darma, E. S., & Muhammad, R. (2025). Adoption of Digital Technology and Financial Knowledge: Strategies for Achieving Sustainable Performance of MSMEs. Journal of Risk and Financial Management, 18(11), 646. https://doi.org/10.3390/jrfm18110646

Pires, R., Alves, M.-C. G., & Fernandes, C. (2023). The Usefulness of Accounting Information and Management Accounting Practices under Environmental Uncertainty. Journal of Risk and Financial Management, 16(2), 102. https://doi.org/10.3390/jrfm16020102

Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill-building approach (7th ed.). Chichester: John Wiley & Sons.

Sudjana, N. (2005). Metode statistika. Bandung: Tarsito.

Sugiyono. (2017). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.

Suminah, S., Anantanyu, S., Suwarto, S., Sugihardjo, S., & Padmaningrum, D. (2023). The Influence of Empowerment towards Agricultural Business Actors’ Ability in Surakarta, Indonesia. Social Sciences, 12(2), 76. https://doi.org/10.3390/socsci12020076

Wulandari, E., Karyani, T., Ernah, & Alamsyah, R. T. P. (2023). What Makes Farmers Record Farm Financial Transactions? Empirical Evidence from Potato Farmers in Indonesia. International Journal of Financial Studies, 11(1), 19. https://doi.org/10.3390/ijfs11010019

Zhu, Y., & Jin, S. (2023). How Does the Digital Transformation of Banks Improve Efficiency and Environmental, Social, and Governance Performance? Systems, 11(7), 328. https://doi.org/10.3390/systems11070328

Downloads

Published

2026-07-23

How to Cite

Optimalisasi Pencatatan Keuangan Sederhana Berbasis Digital Untuk Meningkatkan Kinerja UMKM. (2026). Community Engagement and Emergence Journal (CEEJ), 7(2), 1336-1340. https://doi.org/10.37385/ceej.v7i2.11765