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IMPLEMENTASI PENCATATAN KEUANGAN DIGITAL SEBAGAI UPAYA MENINGKATKAN AKUNTABILITAS UMKM KULINER DI MANADO Raykes Tuerah; Andreuw K. Pantow; Christony Maradesa; Yelly Paendong; Lidya A Maramis; Fanesa I. M. Syaefudin; Wenny A. Ginting; Sintia N. Korompis; Olifia Y. Tala Tala
DEVELOPMENT: Journal of Community Engagement Vol. 5 No. 1 (2026): Maret
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/1wb21938

Abstract

Culinary Micro, Small, and Medium Enterprises (MSMEs) in Manado City play an important role in supporting local economic growth. However, many business actors still face challenges in financial management, particularly in transaction recording, which is often conducted manually and lacks proper structure. This condition results in low accuracy of financial information and limited ability to evaluate business performance. This community service program aims to strengthen the financial governance of culinary MSMEs through the implementation of digital financial recording using the Si Apik application and Microsoft Excel. The program employed a descriptive qualitative approach with a participatory mentoring model consisting of three stages: financial digitalization socialization, technical training on application usage, and intensive mentoring in implementing digital financial recording. Data were collected through observation, informal interviews, and documentation during the program. The results indicate an improvement in participants’ understanding of systematic financial recording and enhanced skills in using digital tools to record business transactions. The partners were also able to prepare periodic income statements and cash flow reports and began separating personal and business finances. The digitalization of financial recording improved data accuracy, reporting efficiency, and transparency in business financial management.
Optimizing Msme-Based Financial Information Through Qris Synergy and HR Competence Wenny A. Ginting; Shane A. Pangemanan; Siti Aisyah Nasution
Journal of Finance Integration and Business Independence Vol. 2 No. 1 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jofibi.v2i1.88

Abstract

This study analyzes the influence of QRIS adoption and human resource (HR) competence on the financial quality of UMKM in Manado City. Using a quantitative approach with survey data from 125 UMKM in the restaurant sector collected through a census method, multiple regression analysis was conducted. The results indicate that QRIS adoption has a positive and significant impact on financial quality, as it improves transaction management, cash flow, and the accuracy of financial reporting. This supports the Technology Acceptance Model (TAM), which emphasizes perceived usefulness and ease of use in technology adoption. HR competence also shows a positive and significant effect, consistent with the human capital theory, which highlights the importance of skilled HR in improving performance. Together, QRIS and HR competence significantly affect financial quality with an R² of 0.592. The findings suggest that combining digital adoption and HR competence is more effective than each factor alone, with implications for practice, theory, and policy in strengthening UMKM financial sustainability.