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p-Index From 2021 - 2026
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All Journal JUMEBIN : Journal of Management, Economics, Business, and Investment Jurnal Riset dan Inovasi Bisnis Digital
Muliyani
Program Studi Manajemen, Sekolah Tinggi Ilmu Manajemen Sukma, Medan, Indonesia
Economics, Econometrics & Finance

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Percepatan Transformasi Bisnis Digital Melalui Adopsi Financial Technology pada UMKM Kota Medan Muliyani
Jurnal Riset dan Inovasi Bisnis Digital (JRIBD) Vol. 1 No. 2 (2026): Juli 2026
Publisher : PT Katersi Minar Permata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66785/jribd.v1i2.198

Abstract

Transformasi bisnis digital mendorong UMKM untuk mengadopsi Financial Technology (fintech) guna meningkatkan efisiensi operasional dan daya saing usaha. Penelitian ini bertujuan menganalisis pengaruh Perceived Usefulness (persepsi kemanfaatan) dan Perceived Ease of Use (persepsi kemudahan penggunaan) terhadap adopsi fintech pada UMKM di Kota Medan dengan menggunakan pendekatan Technology Acceptance Model (TAM). Penelitian menggunakan metode kuantitatif dengan data yang diperoleh melalui penyebaran kuesioner kepada 81 pelaku UMKM. Analisis data dilakukan menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa Perceived Usefulness dan Perceived Ease of Use berpengaruh positif dan signifikan terhadap adopsi fintech. Temuan ini mengindikasikan bahwa UMKM cenderung mengadopsi fintech apabila teknologi tersebut memberikan manfaat nyata bagi usaha serta mudah digunakan dalam aktivitas bisnis sehari-hari. Penelitian ini mendukung relevansi TAM dalam menjelaskan perilaku adopsi fintech dan memberikan implikasi penting bagi upaya percepatan transformasi bisnis digital UMKM melalui peningkatan literasi digital dan pemanfaatan teknologi keuangan.
Enhancing Financial Reporting Practices Among Indonesian MSMEs: The Transition from Simple Bookkeeping to SAK EMKM-Based Reporting Muliyani
JUMEBIN : Journal of Management, Economics, Business, and Investment Vol. 2 No. 1 (2026): June 2026
Publisher : PT Katersi Minar Permata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66785/jumebin.v2i1.203

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia’s economy, yet many lack standardized financial reporting practices. This study aims to prepare financial statements for ABC MSME in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). ABC MSME, established in 2001, operates in the culinary sector and specializes in traditional cookies. A descriptive qualitative case study approach was employed. Data were collected through observation, interviews with the business owner, and documentation of business transactions. The analysis involved reconstructing opening balances, developing a chart of accounts, classifying transactions, and preparing financial statements based on SAK EMKM. The findings reveal that the enterprise had never prepared formal financial statements due to limited accounting knowledge and the absence of separation between personal and business finances. The study successfully produced an Income Statement, Statement of Financial Position, and Notes to the Financial Statements. These findings demonstrate that simple bookkeeping records can be transformed into standardized financial statements through appropriate accounting procedures and guidance.
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