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All Journal Jurnal Manajemen dan Ekonomi Kreatif Neraca Manajemen, Akuntansi, dan Ekonomi Scripta Economica: Journal of Economics, Management, and Accounting
Sudarynianto Nurathaya Sutarto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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EVALUASI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN UMKM DI UNTAG Sudarynianto Nurathaya Sutarto; Hwihanus, Hwihanus
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 6 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i5.6485

Abstract

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) actors on the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and its impact on the quality of the financial reports prepared. Using a descriptive qualitative approach with a case study method, this research was conducted in MSMEs located at the University of August 17 Surabaya. Data was collected through in-depth interviews, observations, and documentation. The results of the study show that the understanding of MSME actors towards SAK ETAP is still limited, with many facing obstacles in its implementation. Factors such as low accounting literacy, limited training, and lack of technical support are the main obstacles. This study recommends the need for more intensive accounting training and support from related parties to improve the quality of MSME financial reports.
Analisis Pengaruh Digital Marketing Terhadap Peningkatan Penjualan UMKM di Era Pasca Pandemi Sudarynianto Nurathaya Sutarto; Hwihanus Hwihanus
Jurnal Manajemen dan Ekonomi Kreatif Vol. 3 No. 1 (2025): Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v3i1.520

Abstract

This study aims to analyze the influence of digital marketing on increasing sales of Micro, Small, and Medium Enterprises (MSMEs) in the post-pandemic era. Along with technological developments and changes in consumer behavior, MSMEs are faced with the challenge of adopting digital marketing strategies to increase competitiveness and maintain business continuity. This study uses a quantitative method with data collection through a survey of 100 MSME actors in various sectors. The data obtained was analyzed using multiple linear regression to determine the relationship between digital marketing variables (social media use, marketplace, and paid advertising) to increase sales.
Perubahan Praktik Manajemen Persediaan pada UMKM melalui Transformasi Digital di Era E-Commerce Sudarynianto Nurathaya Sutarto; Natasha Anjanette Pranata; Sri Rahayuningsih
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/kqg02470

Abstract

Transformasi digital telah menjadi pendorong utama perubahan praktik manajemen persediaan pada UMKM di Indonesia, terutama ketika persaingan di era e-commerce menuntut akurasi stok, kecepatan layanan, dan efisiensi operasional yang lebih tinggi. Penelitian ini menggunakan metode studi kepustakaan dengan menelaah berbagai sumber ilmiah, laporan resmi, dan data empiris mengenai digitalisasi sistem persediaan dan adopsi teknologi di sektor UMKM. Hasil kajian menunjukkan bahwa penggunaan teknologi seperti Enterprise Resource Planning (ERP), business intelligence, dan platform berbasis cloud mampu meningkatkan akurasi pencatatan persediaan, memperbaiki inventory turnover, serta mengurangi risiko overstock dan stockout yang sebelumnya sering terjadi pada sistem manual. Data pendukung menegaskan bahwa digitalisasi berdampak signifikan terhadap peningkatan omzet, stabilitas rantai pasok, dan kemampuan UMKM merespons perubahan permintaan pasar secara lebih prediktif dan terukur. Pembahasan juga mengungkap bahwa meskipun manfaatnya besar, UMKM masih menghadapi tantangan berupa literasi digital yang terbatas, keterbatasan modal, dan hambatan integrasi teknologi yang membutuhkan intervensi melalui pelatihan, pendampingan, dan dukungan kebijakan publik.
Co-Authors - Hwihanus Hwihanus Hwihanus Natasha Anjanette Pranata SRI RAHAYUNINGSIH