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All Journal Jurnal Ilmiah Ekonomi Islam
Bahria, wafda Sulil
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Economics, Econometrics & Finance Social Sciences

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Analisis Efektivitas Penggunaan Aplikasi Catatan Keuangan Berbasis Android terhadap Kualitas Pelaporan Keuangan UMKM di Kabupaten Pamekasan Dalam Perspektif Akuntansi Syari’ah Bahria, wafda Sulil; Furqon, Ainul; Aulia, Fena Ulfa
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 1 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i1.19258

Abstract

This study aims to analyze the effect of using Android-based financial record applications on the quality of financial reporting of micro, small, and medium enterprises (MSMEs) in Pamekasan Regency from an Islamic accounting perspective. The research method employed is a descriptive qualitative approach with three MSMEs from the culinary, trading, and livestock sectors as the research objects. Data were collected through in-depth interviews, observation, and documentation, while data analysis was conducted using the interactive model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing. The results of the study indicate that the use of Android-based financial record applications has a positive effect on improving the quality of MSME financial reporting, particularly in terms of recording accuracy, timeliness, and reliability of financial information. MSME owners are able to record transactions more systematically, separate personal and business finances, and prepare financial statements in accordance with SAK EMKM. In addition, the use of financial record applications enhances MSME owners’ awareness of accountability and trustworthiness in financial management in line with Islamic accounting principles.
Co-Authors Fena Ulfa Aulia Furqon, Ainul