Reksadini, Marda Ulya
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Digital Transformation of MSMEs: An Accounting Review of the Impact of E-Commerce on Revenue and Financial Performance Reksadini, Marda Ulya; Prasetya, Rizka Fajriana Fitri; Azmi, Khoirul
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.33498

Abstract

This study examines the impact of digital transformation through e-commerce adoption on turnover and financial performance of micro, small, and medium enterprises (MSMEs) in Kota District, Kudus Regency, Central Java, from an accounting perspective. A quantitative survey was conducted with 51 MSMEs selected using purposive sampling from a population of 103. Primary data were collected via a 1–4 Likert scale questionnaire and analyzed using linear regression and paired-sample t-tests to compare turnover before and after e-commerce adoption. The results indicate that e-commerce has a positive and significant effect on both turnover and financial performance; average turnover increased from IDR 1,193,180 to IDR 1,527,450, a 28% rise. Although only 20% of respondents integrated their accounting systems with e-commerce platforms, digital adoption enhanced transaction recording efficiency, financial reporting transparency, and profitability analysis capabilities. These findings highlight the contribution of digital transformation and accounting system integration in improving MSME financial management, providing practical guidance for digital strategy implementation in Kudus.
Center Learning Innovation: Implementing The Steamly Plus Approach to Develop Creativity and Skills in Early Childhood Reksadini, Marda Ulya; Zaroh, Ulfi Choirul; Noviana, Fina Ayu; Komalasari, Suci
THUFULA Vol 13, No 1 (2025): ThufuLA: Jurnal Inovasi Pendidikan Guru Raudhatul Athfal
Publisher : PIAUD Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/thufula.v13i1.31191

Abstract

This research aims to analyze the effectiveness and impact of implementing the center learning model with the Steamly Plus approach on developing basic skills and children’s learning interests. The STEAMLY Plus approach emphasizes creativity, critical skills, and problem solving which are very important for the cognitive and emotional development of early childhood. This learning is the foundation for developing 21st century skills. The method used is classroom action research conducted by teachers in their classes through self-reflection carried out in a planned, systematic, and repeated manner in an action cycle. The study results showed that implementing STEAMLY Plus in the Center Learning Model at PAUD Islam Makarima Sukoharjo was 70% effective in improving children’s holistic skills. The impact of implementing the STEAMLY Plus approach on improving children’s holistic skills includes balanced development in various aspects. Cognitively, children experience increased abilities through activities integrating science, technology, engineering, art, and mathematics. In terms of social and emotional, children learn to interact and collaborate. Interest in learning is seen directly in learning activities, such as actively participating in experiments, discussions, or projects. Children with concrete learning interests tend to be more enthusiastic, open to new experiences, and willing to repeat enjoyable activities.