Intan Damawati
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IMPLEMENTASI PRINSIP DASAR AKUNTANSI PADA LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH(UMKM) DI KELURAHAN PELA MAMPANG Intan Damawati; Octaviana, Vinna; Suharto
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/023e3a63

Abstract

It is undeniable that the presence of MSMEs has a positive impact on the people's economy. Of course, with this positive impact, MSME actors must be aware of the importance of implementing an accounting system in running their business. This article wants to discuss the extent to which the application of the accounting recording system is carried out by MSME actors in Pela Mampang Village. This article uses accounting theory or concepts. This article also uses a qualitative research method with data collection techniques from primary sources by interviewing several MSME actors at the research location and secondary from books and journals. This article concludes that there are still many MSME actors in Pela Mampang Village who do not realize or understand the importance of an accounting recording system in running their business. They only do simple recording. There are several obstacles faced by them, including limited understanding, the accounting recording system is considered complicated and unimportant, the low level of education of MSME actors, and no initiative to take part in recording training according to accounting standards.  
Menelisik Pentingnya Penerapan Manajemen Usaha Bagi UMKM Dalam Persaingan di Era Digital Suharto; Intan Damawati; Lulu Febriany
Jurnal Ilmiah Ilmu Manajemen Vol 7 No 1 (2026): Periode Jauari-Juni
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/ev277m72

Abstract

The development of digital technology has driven significant transformations in the management of Micro, Small, and Medium Enterprises (MSMEs), particularly in marketing, operations, and finance. Although digitalization opens up significant opportunities for increased competitiveness, its implementation still faces various obstacles such as low digital literacy, limited resources, and infrastructure inequality. This study aims to analyze the importance of business management implementation in supporting the success of MSMEs in the digital era. The method used is a descriptive qualitative approach using a literature review technique from various current literature sources. The results of the study indicate that the success of digital transformation is determined not only by the ability to adopt technology but also by the ability to integrate technology into an effective business management system. Without good management, digitalization tends to have no significant impact on business performance. Therefore, strengthening managerial capacity is key to increasing the competitiveness and sustainability of MSMEs in the digital era.