Analysis of Accounting Technology Utilization in Advancing Micro, Small and Medium Enterprises (MSMEs) in Medan City
), Berupilihen Br Ginting(2),
(1) Politeknik Unggul LP3M
(2) miftahfrdh@gmail.com
Corresponding Author
Abstract
This study aims to analyze the application of digital accounting in Micro, Small and Medium Enterprises (MSMEs) and the impact it has on financial management, operational efficiency, and business competitiveness. Along with the development of information technology, many MSMEs have begun to switch to digital accounting systems to improve the efficiency, accuracy, and transparency of financial reports. However, the implementation of this digital system is not free from challenges, such as limited financial and human resources, and lack of technical knowledge in operating accounting software. This research uses a qualitative approach by collecting data through interviews, observations, and documentation studies on a number of MSMEs that have and have not adopted digital accounting. The results show that the implementation of digital accounting has a positive impact in the form of increased efficiency in cash flow management, reduced recording errors, and faster and more accurate financial reporting. In addition, MSMEs that adopt this technology tend to have stronger competitiveness in the market because they can provide more transparent and reliable reports to third parties, such as investors and financial institutions. Nonetheless, there are challenges in implementing digital accounting, such as the high cost of software and training, and the inability of some MSMEs to access the necessary technological infrastructure. This study also recommends that the government and financial institutions provide support in the form of incentives and training programs to accelerate the adoption of digital accounting among MSMEs, so that they can be more competitive and sustainable in the long run.
Keywords
References
Aji, A., Akuntansi, S. L.-J. (Jurnal I., & 2021, undefined. (2021). Pengaruh Modal Usaha, Lokasi Usaha, Dan Teknologi Informasi Terhadap Pendapatan Umkm Di Kabupaten Bantul. Jurnal.Unmuhjember.Ac.Id, 6(1), 2528–6501. http://jurnal.unmuhjember.ac.id/index.php/JIAI/article/view/5067
Akuntansi Manado, J., & Ilyas, H. (2024). Penerapan Digital Accounting Sebagai Strategi Umkm Dalam Menciptakan Sustainable Business Di Kabupaten Majene. JAIM: Jurnal Akuntansi Manado, 5(3).
As Sahara, M., Cahyo Laksono, F., Kurniawan, A., Khotullumah Hersadillah, R., Febriani, P., Yusuf Sinambela, D., Venna Hendryany, D., Dwi Maharani Sucahyo, S., Jamilah, L., Akuntansi, P., & Pembangunan Tanjungpinang, S. (2023). Bagas Prayuda 13 , Deri Ihza Saputra 14. Community Development Journal, 4(2).
Bahari, S., … S. R. A. S. and T. on, & 2022, undefined. (n.d.). Digital-Based Management Accounting Model To Increase The Effectiveness Of Msmes In Kupang City. Model Akuntansi Manajemen. Atlantis-Press.Com. https://doi.org/10.2991/978-2-494069-83-1_101
Basry, A., Dan, E. S.-I.-I. I. J. K., & 2018, undefined. (n.d.). Penggunaan teknologi informasi dan komunikasi (TIK) pada usaha mikro, kecil dan menengah (UMKM). Ojs.Upi-Yai.Ac.Id. Retrieved January 28, 2025, from https://ojs.upi-yai.ac.id/index.php/ikraith-informatika/article/view/266
Berlilana, B., Utami, R., … W. B.-: J. M. T., & 2020, undefined. (2020). Pengaruh Teknologi Informasi Revolusi industri 4.0 terhadap perkembangan UMKM sektor industri pengolahan. Ojs.Pnb.Ac.Id, 10(3). https://ojs.pnb.ac.id/index.php/matrix/article/view/1930
Fadhila, Z., & Mahyudin, M. (2024). Information Technology Support and Accounting Digitalization on Business Development Potential with Knowledge Management as an Intervening Variable in Micro, Small and Medium Enterprises in Deli Serdang Regency. Jurnal Akuntansi Hukum Dan Edukasi, 1(2), 583–593. https://www.rayyanjurnal.com/index.php/jahe/article/view/3843
Fadila, Z., Mahyudin, M., & Martin, M. (2024). Efektivitas Penerapan E-Commerce Dalam Perkembangan Usaha Mikro Kecil dan Menengah di Kota Medan. Innovative: Journal Of Social Science Research, 4(4), 10245–10256. https://doi.org/10.31004/INNOVATIVE.V4I4.14384
Firdhaus, A., Proaksi, F. A.-J., & 2022, undefined. (n.d.). Pengaruh Penerapan Sistem Informasi Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Kinerja UMKM di Kecamatan Gubeng Surabaya. Academia.Edu, 9(2). https://doi.org/10.32534/jpk.v9i2.2632
Indah Lestari, D., Prasetyo Adi, P., Citra Mulyandini, V., Rahman Reza Saputra, A., Kusuma Natita, R., Studi Akuntansi, P., Ekonomi dan Bisnis, F., & Jenderal Achmad Yani, U. (2021). JURNAL PENGABDIAN KEPADA MASYARAKAT Strategi Bertahan di Masa Pandemi Bagi UMKM Melalui Digital Accounting dan Digital Marketing. 2(2), 69–77. https://journal.unilak.ac.id/index.php/Fleksibel,
Kepada, R. I.-D. J. P., & 2023, undefined. (2024). Implementation of Digital Marketing Strategy and Preparation of Financial Reports for Oti Snack & Catering UMKM in Cimahi City. Pustaka-Psm.Unilak.Ac.Id, 7(2), 1243–1249. https://pustaka-psm.unilak.ac.id/index.php/dinamisia/article/view/13848
Kinerja Keuangan, P., Keberlanjutan, D., Rahardian, M., Helmina, A., Yuliastina, M., Yasin, M., Ramadhanti, S., & Hapijah, S. (2023). Pemanfaatan Aplikasi Digital Sebagai Upaya Peningkatan Kinerja Keuangan Dan Keberlanjutan Bisnis UMKM Di Banjarmasin. Pdfs.Semanticscholar.Org, 1, 1491–1497. https://pdfs.semanticscholar.org/d06a/7430aa0bc10a7e1f74af904f87854544466d.pdf
Management, E. F.-Y. J. of, & 2024, undefined. (2024). Faktor-Faktor Yang Mempengaruhi Penerapan Digital Accounting Pada UMKM Kota Makassar. Journal.Stieamkop.Ac.Id, 7(2), 1243–1249. https://www.journal.stieamkop.ac.id/index.php/yume/article/view/7220
Putri, A., Kepada, E. U.-N. J. P., & 2023, undefined. (2023). Edukasi Akuntansi Digital Melalui Aplikasi Bukukas Pada UMKM Di Teras Malioboro 1. Prin.or.Id, 3(2). https://prin.or.id/index.php/nusantara/article/view/1010
Ramadhani, M. N., Cholid Mawardi, M., Fauzi, A., & Sari, K. (2022). Pengaruh Fintech Akuntansi Digital Terhadap Pelaporan UMKM di Kabupaten Malang. Jim.Unisma.Ac.Id, 11(04). https://jim.unisma.ac.id/index.php/jra/article/view/15295
Sani, A., … N. W.-I. P. D. T., & 2019, undefined. (n.d.). Faktor kesiapan dan adopsi teknologi informasi dalam konteks teknologi serta lingkungan pada UMKM di Jakarta. Ejournal.Nusamandiri.Ac.Id. Retrieved January 28, 2025, from https://ejournal.nusamandiri.ac.id/index.php/jitk/article/view/616
Sari, A., Pengabdian, H. H.-P. J. I., & 2024, undefined. (2024). Pelatihan Digital Accounting guna Peningkatan Kinerja Keuangan UMKM: Digital Accounting Training to Improve the Financial Performance of MSMEs. Journal.Umpr.Ac.Id. https://doi.org/10.33084/pengabdianmu.v9i9.7262
Utami, R., & Maulana Baihaqi, W. (2023). Pengaruh Pemanfaatan Sistem Informasi Akuntansi Dan Penggunaan Teknologi Informasi Terhadap Kinerja Umkm. JURNAL MATRIX, 10(3). https://stiealwashliyahsibolga.ac.id/jurnal/index.php/jesya/article/view/1007
Article Metrics
Abstract View
: 23 times
Download : 4 times
DOI: 10.57235/aurelia.v4i1.5393
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Miftah Farid Nasir, Berupilihen Br Ginting
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
