Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Multidisciplinary Journal of Education, Economic and Culture
Yahaya, Rusliza Binti
Unknown Affiliation
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Implementation of SIAPIK-Based Sustainable Accounting Digitalization to Support MSME Business Upgrading Indriani, Jennisa Dwina; Yahaya, Rusliza Binti; Ahmad, Noor Lela Binti
Multidisciplinary Journal of Education , Economic and Culture Vol. 4 No. 1 (2026): March 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mq0n7095

Abstract

This study aims to analyze the implementation of SIAPIK-based digital accounting in supporting business upgrading among MSMEs in Bukittinggi. Adopting a qualitative approach with a case study design, this research seeks to provide an in-depth understanding of the digitalization process. The informants comprised 15 MSME practitioners selected via purposive sampling, meeting the criteria of being registered entities, possessing a Taxpayer Identification Number (NPWP), and having been in operation for over two years. Data were gathered through semi-structured interviews, participatory observation, and documentation, then analyzed using the Miles and Huberman interactive model. The findings reveal four primary themes: SIAPIK as an instrument for business regularity, digitalization as a strategic driver for business upgrading, challenges in digital literacy and technological adaptation, and digital accounting as a foundation for business sustainability. The utilization of SIAPIK assists MSMEs in enhancing financial administrative order, operational efficiency, and strategic decision-making, while also facilitating access to financing and business legality.
Co-Authors Ahmad, Noor Lela Binti Indriani, Jennisa Dwina