Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis
Aryani, Watasya Nur
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Strategi Digital Accounting Untuk Meningkatkan Kinerja Usaha Mikro, Kecil, Dan Menengah (UMKM) Irhamuddin, Irhamuddin; Aryani, Watasya Nur; Umar, Nur Hazizah; Sukaisih, Sukaisih; Sari, Lisma
Jurnal Riset AKuntansi dan Bisnis Vol 25, No 1 (2025): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/24331

Abstract

This study aims to explore digital accounting strategies in improving the performance of micro, small, and medium enterprises (MSMEs) in Indonesia. The researchers used library research and qualitative descriptive methods to analyze various relevant previous research results in the last five years. The results of the analysis show that the implementation of digital accounting strategies, such as basic financial recording and separation of personal and business finances, has a significant impact on operational efficiency, decision-making, and financing channels for MSMEs. Several research findings indicate that mentoring, training, and the use of digital technology increase the effectiveness of this strategy, especially when adjusted to the capabilities and characteristics of business actors. Although this strategy is relatively easy to implement, its success is highly dependent on the level of financial literacy, the capacity of MSME participants, and the support of a supportive environment. Therefore, joint efforts are needed from academics, practitioners, and the government to build an accounting system that is not only simple but also contextual, sustainable, and able to encourage the development of MSMEs as a whole.
Co-Authors Irhamuddin, Irhamuddin Sari, Lisma Sukaisih, Sukaisih Umar, Nur Hazizah