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All Journal Jurnal Akuntansi Kompetif Journal of Islamic Business Management Studies (JIBMS)
Putu Diah Aryastuti Sanjiwani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DIGITALISASI SISTEM INFORMASI AKUNTANSI PADA KINERJA DAN KEBERLANJUTAN UMKM DI INDONESIA Dewi, Gita Apsari; Intan Wulandari, Anak Agung Ayu; Putu Diah Aryastuti Sanjiwani
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1717

Abstract

The use of technology in producing accounting information is able to provide comprehensive changes to the evaluation of MSME performance. Digitalization of accounting information systems is applied by the MSME sector which seeks to simplify and speed up the decision-making process. MSMEs still have limited access to capital, access to markets and technology, so not all MSMEs implement accounting information systems. Weak human resource competence and supporting infrastructure also become obstacles to the implementation of accounting information systems. This research aims to provide an overview of the impact of accounting digitalization on the performance of MSMEs and the sustainability of the implementation of accounting digitalization in MSMEs. This research uses qualitative descriptive research with a literature study approach that examines relevant sources of information related to the implementation of digitalization of accounting information systems by MSMEs in Indonesia. AIS digitalization is able to have a positive effect on MSME performance through accurate financial information, increasing efficiency and reducing costs. In contrast to MSMEs which experience obstacles due to a lack of human resource capabilities and not understanding the importance of implementing AIS. Implementation of SIA can support the sustainability of MSMEs as seen from the various benefits obtained and their ability to compete in a competitive market.
Tren Revolusioner Bagaimana E-Wallet Mengubah Konsumen di Era Modern? Ni Putu Ari Krismajayanti; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ayu Indira Dewiningrat; Ida Ayu Putu Megawati; Kadek Linda Kusnita; Putu Diah Aryastuti Sanjiwani
Journal of Islamic Business Management Studies (JIBMS) Vol. 5 No. 1 (2024): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v5i1.285

Abstract

Kemajuan teknologi informasi telah mengubah interaksi masyarakat dengan layanan digital, terutama dalam metode pembayaran yang semakin bertransformasi. Penelitian ini mengeksplorasi dampak penggunaan dompet digital (e-wallet) di kalangan generasi milenial di Kota Denpasar, Bali. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan pengumpulan data melalui wawancara mendalam, kajian literatur, dan observasi media sosial. Hasil penelitian menunjukkan bahwa e-wallet mempermudah transaksi pembayaran dengan menawarkan kemudahan, kecepatan, keamanan, dan aksesibilitas. Sistem pembayaran berbasis QR code meminimalkan ketergantungan pada uang tunai fisik dan meningkatkan efisiensi transaksi. E-wallet juga meningkatkan transparansi dan kemampuan manajemen keuangan pengguna. Selain itu, strategi promosi bisnis seperti cashback dan potongan harga yang ditawarkan melalui ewallet berhasil menarik minat konsumen. Keamanan transaksi dijamin oleh fitur enkripsi dan otentikasi serta pengawasan oleh Otoritas Jasa Keuangan (OJK). Dengan demikian, ewallet tidak hanya meningkatkan efisiensi dan kenyamanan transaksi, tetapi juga menjadi alat promosi yang efektif bagi bisnis.
Co-Authors Anak Agung Ayu Intan Wulandari Dewi, Gita Apsari Dewiningrat, Ayu Indira Ida Ayu Putu Megawati Kadek Linda Kusnita Krismajayanti, Ni Putu Ari Made Ratih Nurmalasari Putu Putri Prawitasari