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All Journal SEIKO : Journal of Management & Business ProBisnis : Jurnal Manajemen Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Advances in Management & Financial Reporting Advances: Jurnal Ekonomi & Bisnis JER Economics and Digital Business Review
Mahmud Mahmud
Department Of Management, Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Analysis of BUMDes Readiness in Implementing a Digital Accounting Information System and Its Implications for the Quality of Financial Reports Ajeng Puspita Savitri; Mahmud Mahmud; Rizky Ramadhan
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3923

Abstract

This study aims to explore in-depth the readiness of the Village-Owned Enterprise (BUMDes) of Nusa Jaya in implementing a Digital Accounting Information System (AIS) and its implications for the quality of financial reports. The research method used is a qualitative approach with a case study design. Data validity was tested using triangulation techniques, while data analysis applied the Miles and Huberman interactive model. The results highlight that the readiness level of the BUMDes is still at an early initiation stage and has not fully implemented digital AIS. Financial operations are still managed using Microsoft Excel due to limitations in technological infrastructure, human resource (HR) competence, and budget support. Interestingly, despite not being fully digitalized, the quality of the resulting financial reports still meets the aspects of relevance, completeness, timeliness, and transparency. This achievement is supported by effective manual internal control mechanisms through a definitive division of tasks, password protection, dual data storage, and physical archiving. It is concluded that the current reporting quality is built on managerial commitment rather than technological sophistication. To optimize future accuracy, efficiency, and data integration, improving HR competencies and providing technological infrastructure are absolutely necessary to support comprehensive digital transformation.
Co-Authors Ade Galu Aisah Aisah Ajeng Puspita Savitri Akhmad Yani Asmawati Aulia Ishardiyanti Desi Rubiyanti Diani Hesti Eka Puspita Sari Fahrudin Fahrudin Fahrul Mauzu Fitra Haerul Jamal Hairudin Hairudin Hermansyah Hermansyah Ibrahim Zakariah Ibrahim Zakariah Irfan Irfan Jumratul Putri Kalisom Kalisom Lilis Marlina Lilis Marlina Muh. Jihan Perdana Muh. Muslim Muhamad Fauzan Fazrin Muhammad Bayu Aldi Wijaya Muhammad Solihin Mutmainah Mutmainah Nargis Aprillianti Ninik Tri Winasis Nining Farniati Nuraini Nuraini Nurhayati Nurhayati Nurul Auliyah Safitri Risca Ariska Ramadhan Risca Ariska Ramadhan Rizky Ramadhan Rizky Ramadhan Ryan Febrianto Shoalihin Shoalihin Sumarni Sumarni Syidah Syidah Trisnawati Supriyani Ulfa Ulfa Widya Anugrah