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All Journal Owner : Riset dan Jurnal Akuntansi
Teguh Yanto
Fakultas Bisnis dan Pariwisata, Matana University, Indonesia
Economics, Econometrics & Finance

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Digitalisasi Akuntansi dan Transformasi Nilai Budaya: Adaptasi Sosial UMKM di Kota Tangerang Florencia Irena Lawita; Dading Damas Ario Wicaksono; Teguh Yanto; Irvan Bayu Pratama; Eveline Mischeilla Yolanda
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2867

Abstract

This study aims to examine how accounting digitization contributes to cultural value transformation and social adaptation among Micro, Small, and Medium Enterprises (MSMEs) in Tangerang City. The focus of the study lies on the determining factors of adoption, such as financial and digital literacy, perceived benefits, infrastructure availability, and implementation costs. The research method used is a qualitative approach through in-depth interviews with a number of MSME actors from various business sectors. The results show that digital literacy is a key factor in increasing MSME actors' understanding of the use of accounting applications. Overall, this study confirms that the success of accounting digitization in MSMEs does not only depend on technological aspects, but also on social support, cultural adaptability, and policies that support digital inclusiveness. These findings are expected to provide practical contributions to the development of MSME empowerment strategies and enrich the literature on the integration of technology and culture in accounting practices.
Resiliensi Bisnis Berbasis Digital: Evaluasi Keberlanjutan Praktik Akuntansi Modern pada UMKM di Kota Tangerang Florencia Irena Lawita; Dading Damas Ario Wicaksono; Teguh Yanto; Natasha Richelle Valencia Ibrahim
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3283

Abstract

Amidst global economic uncertainty, accounting digitalization has become a crucial tool for Micro, Small, and Medium Enterprises (MSMEs) to maintain their existence. However, the transition from traditional accounting to digital systems often faces obstacles in terms of consistency and sustainability of implementation. Tangerang City, as a center of heterogeneous economic activity, provides a unique landscape to evaluate the extent to which modern accounting practices are not only technically adopted but also internalized as a business resilience strategy. This qualitative research aims to explore in-depth the sustainability of modern digital-based accounting practices as a resilience strategy for MSMEs in Tangerang City. The main focus of the research is to understand the dynamics of technology adoption, psychosocial barriers, and long-term use of digital accounting systems. Using a descriptive case study approach, data were collected through in-depth interviews with MSME owners who have integrated accounting applications into their operations, as well as field observations. The research results reveal that business resilience is determined not only by technological sophistication, but by changes in mindset and the integration of financial data into daily decision-making. The sustainability evaluation reveals challenges in the form of digital fatigue and dependence on third-party platform ecosystems. This study concludes that the sustainability of modern accounting practices in MSMEs requires the support of practical communities and ongoing technical assistance from local governments to mitigate the risk of technological discontinuity.
Co-Authors Dading Damas Ario Wicaksono Eveline Mischeilla Yolanda Florencia Irena Lawita Irvan Bayu Pratama Natasha Richelle Valencia Ibrahim