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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IJIBE (International Journal of Islamic Business Ethics) Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Sebatik OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Journal of Information System, Applied, Management, Accounting and Research FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKOBIS DEWANTARA Value: Jurnal Manajemen dan Akuntansi Performance : Jurnal Bisnis dan Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ekonomi Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Sains
Desyana, Gita
Unknown Affiliation
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

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Financial Accounting Financial Accounting Strategy for Sustainable Development of MSMEs in Indonesia: MSMEs, Financial Accounting, Digital Transformation Dea Haritiantari; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2511

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but face complex challenges in financial accounting management. This research aims to analyze financial accounting strategies for sustainable development of MSMEs in Indonesia. The research method employs a qualitative library research approach by exploring various literature, documents, and related research. The research results reveal that the majority of MSMEs still use traditional accounting systems with limited digital infrastructure and literacy. The study identifies four critical dimensions in financial accounting transformation: digital technology, human resource development, regulatory frameworks, and sustainable empowerment strategies. The developed strategy model offers an adaptive approach capable of accommodating the diversity of MSME characteristics. Findings indicate that digital technology integration, continuous training, and ecosystem support can significantly improve MSME financial performance. The research recommends building integrated digital platforms, comprehensive incentive policies, and multi-stakeholder collaboration to drive MSME financial accounting transformation.
Co-Authors Afifah, Siti Akwilia, Asteria Aprianto, Ryan Apriliake, Cahaya Ratna Arianto, Muhammad Rivaldi Azzahra, Naila Dea Haritiantari Devi Novianti DIAN KHAIRANI, DIAN Djunita Permata Indah Elok Heniwati Espa, Vitryan Grania Mustika, Ira Gymnastiar, Danar Hamzani, Umiaty Hanifadhila, Yasmin Alya Helisa Noviarty Helmi, Syarif M Hijriah, Amanah Ikhsan, Syarbini Ismadayanti, Jumita Januari, Pamela Tri Juanda Astarani Khristina Yunita Maulania, Maghfira Izzati Maulidia, Rahma Muhsin Muhsin Napiajo Napiajo Nur Azmi, Ika Oktavianty, Neti Permata Indah, Djunita Putri, Oktaviani Putri, Valencia Limarga Rachmania, Dila Arditha Rahmadinia, Putri Rudy Kurniawan Rusliyawati Setyadi Setyadi Sinaga, Agnes Novita Sari Sinaga, Tiur Enjel Susanto, Veronica Nessie Syahrul Tiya Nurfauziah Vitriyan Espa Weni, Weni Wong, Vanessa Wulandari, Laili Fitri Yantiana, Nella