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All Journal YUME : Journal of Management Jurnal Akuntansi Kompetif Jurnal Ekonomi JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Dharma Pengabdian Perguruan Tinggi (DEPATI) Multidisciplinary Journal of Education, Economic and Culture Jurnal Akuntansi Syariah (JAkSya) Jurnal Pengabdian Masyarakat Berdampak
Indriani, Jennisa Dwina
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementation of SIAPIK-Based Sustainable Accounting Digitalization to Support MSME Business Upgrading Indriani, Jennisa Dwina; Yahaya, Rusliza Binti; Ahmad, Noor Lela Binti
Multidisciplinary Journal of Education , Economic and Culture Vol. 4 No. 1 (2026): March 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/mq0n7095

Abstract

This study aims to analyze the implementation of SIAPIK-based digital accounting in supporting business upgrading among MSMEs in Bukittinggi. Adopting a qualitative approach with a case study design, this research seeks to provide an in-depth understanding of the digitalization process. The informants comprised 15 MSME practitioners selected via purposive sampling, meeting the criteria of being registered entities, possessing a Taxpayer Identification Number (NPWP), and having been in operation for over two years. Data were gathered through semi-structured interviews, participatory observation, and documentation, then analyzed using the Miles and Huberman interactive model. The findings reveal four primary themes: SIAPIK as an instrument for business regularity, digitalization as a strategic driver for business upgrading, challenges in digital literacy and technological adaptation, and digital accounting as a foundation for business sustainability. The utilization of SIAPIK assists MSMEs in enhancing financial administrative order, operational efficiency, and strategic decision-making, while also facilitating access to financing and business legality.
Co-Authors Adriansyah Ahmad, Noor Lela Binti Anne Putri Asyrafil, Sri Asyrafil avis, mairinal Berta Agus Petra Budiarti, Meliza Dian Rahmawaty Diana Susanti Febrianti, Mutiara Handana, Bonny Hasanah, Tita Hurnis, Delfi Kemala, Sri Kuliman, Kuliman Mustaqimah, Sri Asyrafil Mustaqmah, Sri Asyrafil Nasution, Rohimah Nur nazif, muhammad Nengsih, Yeni Rafika Nugroho, Rizky Adhitya Riani, Veni Setriani, Loli Syaleh, Hariman Yahaya, Rusliza Binti