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Factors Influencing the Implementation of Accounting Digitalization in MSMEs: a Literature Review Novelidhawaty, Yossie; Dewi, Fajar Gustiawaty; Syaipudin, Usep
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.186

Abstract

This study aims to explore the implementation of e-accounting practices in Indonesia's Micro, Small, and Medium Enterprises (UMKM). With UMKM playing a pivotal role in the nation's economy, contributing significantly to employment and GDP, the research emphasizes the hurdles hindering the full adoption of digital accounting tools, such as limited financial support, innovation, and digital literacy, particularly in rural areas. Leveraging a literature review from SINTA and SCOPUS databases over the last decade, the study explores factors influencing e-accounting practices in UMKM. Key findings highlight the critical role of technical skills in advancing digital accounting practices, underscoring the need for proficiency in software understanding, data security, and analytical capabilities. Additionally, the study addresses barriers to digital technology adoption in accounting, including resistance to change and organizational culture, while emphasizing the transformative benefits of digitalization. Practically, the research aims to contribute by shedding light on factors influencing e-accounting in UMKM and advocating for infrastructure support and enhanced digital skills. Overcoming these challenges is deemed crucial for unlocking the full potential of accounting digitalization in UMKM and facilitating their improved financial practices and access to funding.
PKM OPTIMALISASI SKALABILITAS PRODUKSI DAN INOVASI MANAJEMEN UNTUK MENINGKATKAN USAHA NAZ CAKE AND COOKIES LAMPUNG Dewi, Fajar Gustiawaty; Alvia, Liza; Agramanisty Azdy, Rezania; Novelidhawaty, Yossie
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1306

Abstract

Naz Cake & Cookies is a small and medium-sized enterprise (SME) engaged in the food industry, specializing in various cakes, traditional snacks, and bread. The production site is located in Perum Beringin, Kemiling District, Bandar Lampung, approximately 7 km from the University of Lampung. This business was founded by M. Fa’iq Teza Putra on January 27, 2009, and obtained its Business Identification Number (NIB) on February 3, 2021, while also being a registered taxpayer.Several challenges faced by the partner include: difficulties in financial management, ineffective financial record-keeping, suboptimal stock management, disorganized storage and poor maintenance of production equipment, and an ineffective First In First Out (FIFO) system.To address these issues, the Program Implementation Team has proposed solutions, such as improving business and production management by applying Appropriate Technology (TTG), including the Naz e-inventory system and si APIK Application training from Bank Indonesia. The program runs for eight months through several stages, including situation analysis, training, and evaluation. The program outcomes include several publications, video tutorials, promotional designs, the provision of production tools, and results indicating an increase in partner knowledge and skills by up to 90% in business management, 87% in production, and 85% in technology application
Factors Influencing the Implementation of Accounting Digitalization in MSMEs: a Literature Review Novelidhawaty, Yossie; Dewi, Fajar Gustiawaty; Syaipudin, Usep
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.186

Abstract

This study aims to explore the implementation of e-accounting practices in Indonesia's Micro, Small, and Medium Enterprises (UMKM). With UMKM playing a pivotal role in the nation's economy, contributing significantly to employment and GDP, the research emphasizes the hurdles hindering the full adoption of digital accounting tools, such as limited financial support, innovation, and digital literacy, particularly in rural areas. Leveraging a literature review from SINTA and SCOPUS databases over the last decade, the study explores factors influencing e-accounting practices in UMKM. Key findings highlight the critical role of technical skills in advancing digital accounting practices, underscoring the need for proficiency in software understanding, data security, and analytical capabilities. Additionally, the study addresses barriers to digital technology adoption in accounting, including resistance to change and organizational culture, while emphasizing the transformative benefits of digitalization. Practically, the research aims to contribute by shedding light on factors influencing e-accounting in UMKM and advocating for infrastructure support and enhanced digital skills. Overcoming these challenges is deemed crucial for unlocking the full potential of accounting digitalization in UMKM and facilitating their improved financial practices and access to funding.