Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Economics and Management
Pingkan Elni Wowor
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Integration of Sales Digitalization and Financial Reporting of MSMEs: A Qualitative Study in North Sulawesi Eliska Gricy Lumempouw; Pingkan Elni Wowor; Christania Graciella Angel; Debora Helen Rompas
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.v5i12.2235

Abstract

This study explores the integration of digital sales platforms with financial reporting practices among Micro, Small, and Medium Enterprises (MSMEs) in North Sulawesi. While platforms such as Shopee, TikTok Shop, and Instagram have boosted sales, many MSMEs still rely on manual bookkeeping that does not align with Indonesian Financial Accounting Standards for MSMEs (PSAK EMKM). Using a qualitative descriptive approach, data were collected through semi-structured interviews with MSME owners in Manado. The findings indicate that although digitalisation has expanded market reach and increased revenues, MSMEs face difficulties in translating online transactions into reliable financial statements. Respondents also highlighted the need for government support in providing integrated infrastructure that connects digital sales and financial reporting. The study underscores the importance of policies that combine digital marketing with accounting literacy, supported by incentives and simplified applications. It contributes theoretically by addressing the underexplored link between digitalisation and MSME accounting, while offering practical implications for policymakers and business practitioners.
Education and Socialization on Access to Financing for MSMEs through the People's Business Credit (KUR) Program in the Sangihe Islands Regency Midian Cristy Rori; Indah Eunike Kakunsi; Pingkan Elni Wowor
International Journal of Economics and Management Vol. 4 No. 3 (2026): IEM : International Journal of Economics and Management
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/iem.v4i3.359

Abstract

Micro, small, and medium enterprises (MSMEs) are the main support of economic activity in the Sangihe Islands Regency, yet many operators in Tahuna still run small-scale businesses with limited capital and rely on personal funds or informal sources because they do not yet understand the procedures, requirements, and benefits of formal financing. This community service activity, carried out under the Community Partnership Program Cluster 1 (PKM_K1) of Universitas Sam Ratulangi, aimed to improve the financial literacy of MSME operators regarding access to business financing through the People's Business Credit (Kredit Usaha Rakyat, KUR) program. The program was designed in three stages: preparation (coordination with the Sawang Bendar Sub-district Government, participant registration and initial survey, and partnership with PT Bank Negara Indonesia (Persero) Tbk Tahuna Branch as the resource person), implementation (an education and socialization session held on 14 August 2026 at the Sawang Bendar Sub-district Office, Tahuna District), and follow-up (technical training on business documents, assistance with financing applications, and post-test evaluation). The session was attended by 28 people, consisting of 23 MSME operators, four representatives of BNI Tahuna Branch, and one representative of the sub-district government. The material covered KUR schemes, administrative requirements, application procedures, and the benefits of KUR for business sustainability, followed by an interactive question-and-answer session on KUR application simulation. The activity shows that collaboration between a university, the local government, and a KUR-distributing bank gives MSMEs in an island region direct access to information on formal financing. Measurement of knowledge improvement and assistance in preparing loan applications are carried out in the follow-up stage.
Co-Authors Christania Graciella Angel Debora Helen Rompas Eliska Gricy Lumempouw Indah Eunike Kakunsi Midian Cristy Rori