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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Iqbal Nur Aswad
Muhammadiyah Institute of Technology and Business Polewali Mandar
Economics, Econometrics & Finance

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Phenomenology of Digital Accounting Application Adoption in MSMEs in Polewali Mandar: Uncovering the Factors Affecting Sakinah Saharuna; Iqbal Nur Aswad; Muhammad Sarjan
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.12340

Abstract

This research is based on the development of digitalization in business management, especially financial recording in Micro, Small, and Medium Enterprises (MSMEs). Although digital accounting technology is widely available, the level of utilization for MSMEs in Polewali Mandar still varies, ranging from manual recording to the use of applications and websites. This research aims to understand the experience of MSME actors in adopting digital accounting technology and uncover the factors that affect the adoption process. The research uses a qualitative approach with phenomenological methods. Data was obtained through in-depth interviews, observations, and documentation of 15 MSME actors in Polewali Mandar, then analyzed through a process of data reduction, thematic grouping, interpretation of informant experiences, and extraction of meaning from the phenomenon studied. The results of the study show that the adoption of accounting technology in MSMEs takes place gradually and produces four conditions, namely the use of digital accounting applications, the use of websites, towards digital use, and manual recording. Factors that affect adoption include the experience of using digital applications, perception of benefits, ease of use, barriers to adoption and changes after adoption. This research has implications for the importance of increasing digital literacy and continuous mentoring so that MSMEs are able to adopt and utilize accounting technology according to their business needs.
Co-Authors Muhammad Sarjan Sakinah Saharuna