Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Accounting Journal of Ibrahimy (AJI)
Sherly Aulia Yunianti
Universitas Islam Negeri Sunan Ampel Surabaya
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM di Pasar Gedangan Sherly Aulia Yunianti; Mochammad Ilyas Junjunan
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.8202

Abstract

This study aims to examine the influence of digital financial record-keeping on the performance of MSMEs in Pasar Gedangan. By adopting a qualitative method, data were collected through interviews and observations of ten MSME actors who have used digital recording systems. The results indicate that the implementation of digital financial record-keeping enables MSMEs to manage their finances more effectively and improve business outcomes. However, several challenges were identified, such as a lack of understanding of technology and limited access to necessary devices. This study recommends the implementation of training and assistance programs to help MSMEs optimize the use of this technology.
Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM Di Pasar Gedangan Sherly Aulia Yunianti; Mochammad Ilyas Junjunan; Rianto Anugerah Wicaksono
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.2966

Abstract

Digital transformation in financial management has become an essential factor in improving the competitiveness of Micro, Small, and Medium Enterprises (MSMEs), particularly within traditional market sectors. This study aims to analyze the effect of implementing digital financial record-keeping on the performance of MSMEs in Gedangan Market, Sidoarjo. The research employed a qualitative approach using a descriptive case study design. Data were collected through in-depth interviews, observations, and documentation involving ten MSME owners who had utilized digital financial recording applications for at least six months. Data analysis was conducted using thematic analysis to identify major patterns and themes related to changes in business financial management. The findings indicate that the implementation of digital financial record-keeping improves transaction management efficiency, financial information accuracy, cash flow control, and supports faster and more accurate business decision-making. In addition, digital systems enhance business transparency and accountability, which contribute to improved MSME performance. However, technology implementation still faces several challenges, including limited digital literacy, inadequate access to devices, and resistance to change. This study contributes to the growing literature on MSME digital transformation in traditional market contexts and highlights the importance of continuous training and assistance programs to support the adoption of digital financial technology.
Co-Authors Mochammad Ilyas Junjunan Rianto Anugerah Wicaksono