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All Journal JURNAL RELASI STIE MANDALA JEMBER JEA17: Jurnal Ekonomi Akuntansi Jurnal Akuntansi dan Ekonomika Ecopreneur.12 ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Al Dzahab Jurnal Riset Akuntansi dan Bisnis Indonesia Balance : Jurnal Akuntansi dan Manajemen Eastasouth Journal of Positive Community Services Easta Journal of Innovative Community Services Eastasouth Journal of Impactive Community Services Jurnal Pengabdian West Science Nusantara Community Empowerment Review Relasi : Jurnal Ekonomi Nusantara Entrepreneurship and Management Review Jurnal Ekonomi, Bisnis dan Manajemen Journal Governance Society Welfare: Jurnal Pengabdian Masyarakat Praktek Kerja Lapang Akuntansi Green Economics: International Journal of Islamic and Economic Education Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Devi Maya Sofa
Universitas Teknologi Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : al dzahab

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Digital Financial Recording Adoption among Traditional Market Traders: Evidence from DTC Wonokromo Indonesia Sofa, Devi Maya
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5119

Abstract

Purpose: This study aims to explore the adoption of digital financial recording systems among traders in traditional markets by analysing the perspectives, readiness, perceived benefits, and challenges faced by merchants at DTC Wonokromo, Surabaya. Design/Methodology/Approach: This research employs a qualitative approach using a triangulation method through in-depth interviews, direct observation, and document analysis. The study involved merchants from seven different business categories to capture diverse experiences in adopting digital bookkeeping practices. Data were analysed using thematic analysis to identify patterns related to adoption behaviour and digital readiness. Findings: The findings reveal significant variations in the level of understanding and adoption of digital financial recording systems among traders. Merchants with undergraduate educational backgrounds aged between 45–55 years demonstrated higher levels of adoption, while younger employees aged 24–35 years showed stronger technical adaptability. Businesses in the electronics & accessories and jewellery sectors exhibited the highest adoption levels. The main perceived benefits include time efficiency, improved recording accuracy, easier access to financial history, and better inventory management. However, several challenges remain, including infrastructure limitations, employee resistance to change, implementation costs, data security concerns, and limited technical support. Overall, most traders demonstrated moderate to high readiness to transition toward digital accounting practices. Research Implications: This study contributes to the literature on digital accounting adoption among MSMEs, particularly in traditional market contexts in developing countries. The findings highlight the importance of digital literacy support, infrastructure readiness, and change management strategies to accelerate digital financial transformation among small traders. The results also provide practical insights for policymakers and market authorities in designing targeted digitalization programs for MSMEs.
Co-Authors Abd Adim, Abd Achmad Wicaksono Achmad Wicaksono Achmad Wicaksono Ade Rahmat, Ade Adinda Putri, Yuliana AGUS Aji, Susilo Amal, Achlosul Amelia Dwi Lestari Ameyliah, Rizky Andriani, Rena Anggraini Dianita Anggraini, Salsa Ardana Aning Fitriana Aprilia, Dea Putri Arisandi, Kirana Aristo Surbakti, Manuel Chems Eddine Boukhedimi Cholidah, Lely Nurul Dandi Prahasta Dedali, Sindhu Hargo Denny Iswanto Deti Devi Masito, Risca Dianita, Anggraini Djatu, Petrus Fraidy Legif Putra Djatu, Petrus Fraidylegif Putra Dwi Putri, Rizka Yunita Efendy, Edy Ervitasari, Devi Fadhillah, Ilma Faizi, Afiffuddin Nur Falach, M. Zidnal Fauziah, Shinta Octy Febyanti, Triana Fitriana, Ayu Intan Fraidylegif Putra Djatu, Petrus Halimatus Sa’diyah Haryati, Tati Hidayat, Luqman Arief Hidayat, Luqman Arif Hilmawan, Tanta Ifanary, Delyra Ika Fitri Ulfindrayani Isnan, Nawawi Jannah, Riyadotul Khamidah, Yuni Astriana Kirana Arisandi Kirana Arisandi Kurniawan, Dhea Salsabila Lailiyah, Nikmatul Lukman Arif Hidayat Lukman Hakim M. Taufiq Hidayat Manuel Aristo Surbakti Manuel Aristo Surbakti Mardianto, Totok Michael Oswald Kritiano Djenal Mutiara Reka Oktavia Nadia, Syarifah Nadya Ayu Oktaviani Nadya, Indy Norlinstia Masi Bapa Novie Noordiana Rachma Yulia Oktavia, Igga Oswald, Michael Petrus Fraidylegif Putra Djatu Petrus Fraidylegif Putra Djatu Prahasta, Dandi Prakoso, Firza Agung Putri, Rizka Yunita Dwi Putri, Yuliana Adinda Rabbani, Kukuh Rambu Rafif, Muhammad Rahayuningsih, Yanti RAMDHANI, REVIANDY AZHAR Rizka Yunita Dwi Putri Robita, Dinda Rotama, Bintang Armando Salsa Ardana Anggraini Salsa Ardana Anggraini Santya, Fitra Afri Sembiring, Jetro Fery Boy Manumpak Septika Sero, Imelda Sheravin Sinta Sitorus, Michael Pandapotan ST, Agus Sujudi, Muhammad Surbakti, Manuel Aristo Syahputeri , Nadine Ramadhani Fauzi Syaldina Malaika Tanjaya, Shallom Glory Tasya, Argita Pramestia Wijaya, Fakhirah Putri yani, Tri Oktawi Yoesoef, Ardiana Yulia, Novie Noordiana Rahma Yuliana Adinda Putri Yuliana Adinda Putri Yunanda, Amelia Sabrina Yuniarta, Alfian Zulharman Zulharman Zulharman Zupita