Dari Manual ke Digital: Evolusi Akuntansi UMKM di Era Teknologi
DOI:
https://doi.org/10.37385/msej.v6i3.7801Keywords:
Transformasi Digital; Teknologi Akuntansi; UKM (Usaha Kecil dan Menengah)Abstract
This study aims to provide a comprehensive understanding of the implementation of digital accounting among SMEs in the Sleman region. Using a descriptive qualitative method, the research involved direct interviews with three SME owners: Mrs. Riska (a processed cracker seller), Mr. Agus (a retail grocery owner), and Mrs. Sri (also a processed cracker seller). The results of the study show that out of the three, only Mr. Agus has adopted digital financial record-keeping. Meanwhile, Mrs. Riska and Mrs. Sri still use manual methods with handwritten records. This is due to a lack of understanding and awareness of the importance of maintaining accurate and organized financial reports. Therefore, the study suggests involving the government and relevant institutions to provide comprehensive support and education to SMEs on the benefits and methods of implementing digital accounting. Through an interactive approach, it is expected that SME owners will find it easier to understand and use digital accounting technologies, thereby minimizing the risk of recording errors and maximizing the benefits of technology in their business operations.
References
Afrianti, U., Anshori, M. I., & Andriani, N. (2024). Digitalisasi Marketing Melalui Instagram dan Facebook Ads dalam Meningkatkan Skala Usaha UMKM: Systematic Literature Review. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 9(1).
Anton, T. S., Trupp, A., Stephenson, M. L., & Chong, K. L. (2024). Post-pandemic Challenges Impeding Operators’ Efforts to Sustain Foodservice Microbusinesses. Journal of Multidisciplinary in Social Sciences, 20(2).
Dwinov, T., Ramitha, A., Siregar, A., & Cahyadi, W. (2024). Pengaruh Media Sosial dan Keterampilan Kewirausahaan Terhadap Keberhasilan Usaha Dengan Inovasi Sebagai Variabel Intervening Pada UMKM Kota Tebing Tinggi. SEIKO: Journal of Management & Business, 7(1).
Gupta, S., Abbas, A. F., & Srivastava, R. (2022). Technology Acceptance Model (TAM): A bibliometric analysis from inception. Journal of Telecommunications and the Digital Economy, 10(3), 77–106.
Khasanah, A., Aini, M., & Aji, G. (2024). Menuju Masa Depan Akuntansi: Akuntansi di Era Big Data dan Kecerdasan Buatan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 312–318.
Krisdiyawati, K., & Maulidah, H. (2023). Analisis implementasi akuntansi digital guna pencatatan keuangan pada umkm. Jurnal Riset Akuntansi Politala, 6(1), 100–106.
Kustiwi, I., Alif, F., & Ridho, M. (2024). Meningkatkan Transparansi dan Akurasi Melalui Sistem Informasi Akuntansi Terintegrasi. WANARGI: Jurnal Manajemen Dan Akuntansi, 1(2), 1–9.
Mandola, T. L., Rosalina, E., & Ihsan, H. (2024). Potret Implementasi Sistem Informasi Manajemen Perusahaan Ritel Dalam Upaya Meningkatkan Daya Saing di Era Digital: Studi Kasus Pada Budiman Swalayan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(4), 81–92.
Manggala, G. M. F., & Maulani, F. (2022). Strategi Pemasaran Untuk Meningkatkan Volume Penjualan Seblak Ceu Edah. Jurnal Ekonomi Kreatif Dan Manajemen Bisnis Digital, 1(2), 286–296.
Mulyani, M., & Tanjung, A. A. (2023). Sistem Informasi Penjualan sebagai Penguat Daya Saing UMKM. Jurnal Medika: Medika, 2(1), 25–33.
Nascimben, F., Molinaro, F., Maffi, M., Nino, F., Lachkar, A., Zislin, M., Ogunleye, M., Becmeur, F., Messina, M., & Cobellis, G. (2024). Endoscopic injection vs anti-reflux surgery for moderate-and high-grade vesicoureteral reflux in children: A cost-effectiveness international study. Journal of Robotic Surgery, 18(1), 371.
Ningtyas, D., & Rivai, I. (2024). Rancang Bangun Aplikasi Pembukuan Keuangan UMKM Berbasis Website (Studi Kasus: UMKM Indah Fashion). Jurnal Teknologi Dan Sistem Informasi Bisnis, 6(1), 11–19.
Novelidhawaty, Y., Dewi, F. G., & Syaipudin, U. (2023). Factors Influencing the Implementation of Accounting Digitalization in MSMEs: A Literature Review. International Journal Of Education, Social Studies, And Management (IJESSM), 3(3), 28–38.
Nurainun, N. (2023). Implementation Of Accounting Digitalisation On Profitability Of Umkm Batik Aksara Incung Sungai Penuh. JAKU (Jurnal Akuntansi & Keuangan Unja)(E-Journal), 8(4), 293–303.
Putra, G. H., & Sophian, S. (2024). Akuntansi Berbasis Digital Di Pemerintahan Dan Pemanfaatannya Untuk Perkembangan UMKM. JPKBP: Jurnal Pengabdian Kepada Masyarakat, 2(1).
Putri, D. A., & Widodo, C. (2023). Strategi Penguatan Sistem Pengendalian Internal untuk Menghindari Terjadinya Human Error pada Pengelolaan Kas. 3(1), 267–273.
Rahmayana, L., Wulandari, I., & Sugiharto, B. H. (2023). Mengapa digitalisasi akuntasi harus di lakukan pada perusahaan UMKM: sebuah tinajaun pustaka. Jurnal Aktiva: Riset Akuntansi Dan Keuangan, 5(1), 43–56.
Susilowati, H., Ratnaningrum, R., Andriana, M., Hargyatni, T., & Sholihah, E. (2022). Kinerja bisnis UMKM di era digital.
Wicaksono, A., & Maharani, A. (2020). The effect of perceived usefulness and perceived ease of use on the technology acceptance model to use online travel agency. Journal of Business and Management Review, 1(5), 313–328.