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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Creative Power and Ambition (JCPA)
Friska Langelo
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Financial Accounting in Micro, Small, and Medium Enterprises in Manado City: A Qualitative Descriptive Study Jeyfenshi Nayoan; Friska Langelo
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2218

Abstract

This study aims to describe the application of financial accounting in Micro, Small, and Medium Enterprises (MSMEs) in Manado City and to assess the extent to which these practices align with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The approach used was descriptive qualitative, with data collection techniques consisting of in-depth interviews and documentation studies of the financial records and reports of several MSMEs from various business types. The results indicate that most MSMEs still implement simple cash-based accounting, have not prepared complete financial reports, and have not consistently separated personal and business finances. Meanwhile, understanding of SAK EMKM remains low, resulting in the standard not being widely used as a reference. Supporting factors such as training, mentoring, and the use of simple financial applications have proven potential to encourage improvements in reporting practices, while the main obstacles stem from limited accounting literacy, time, and the perception that detailed record-keeping is an additional burden. Conceptually, this study emphasizes the importance of improving accounting understanding and gradually implementing SAK EMKM to produce more reliable financial information as a basis for decision-making and access to financing for MSMEs.
Digital Transformation of Local Government Accounting: An Exploration of Technology Adoption in Bitung City Government Financial Reporting Friska Langelo; Eliska G. Lumempouw; Jeyfenshi Nayoan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.2091

Abstract

Local governments in Indonesia are required to adopt the Regional Government Information System (SIPD), yet little is known about how it is used across organisational units. This qualitative case study of Bitung City Government integrates the Technology Acceptance Model and Institutional Theory, drawing on interviews with twelve informants from the Regional Finance and Asset Agency, the Health Office, and the Inspectorate, supplemented by passive observation. Adoption is layered: SIPD is integrated in budgeting and treasury administration but fragmented in accounting, asset management, and reporting, where companion applications, sectoral systems, and manual work fill the gaps. The central argument is that formal adoption is not the same as substantive use. Regulative pressure ensures formal use across all units in the core financial management modules, whereas perceived usefulness, ease of learning, and feature maturity help explain the depth of use and workarounds, and substantive competence contributes to the perceived accuracy of accounting data. Digital controls improve standardisation but do not by themselves improve substantive accounting quality. The study proposes a Layered Adoption Model with nine tentative propositions. The sustainability of mandatory adoption after coercive pressure is removed remains unresolved.
Co-Authors Eliska G. Lumempouw Jeyfenshi Nayoan Jeyfenshi Nayoan