Penerapan Pencatatan Keuangan Digital Dalam Kinerja UMKM di Pasar Gedangan

Sherly Aulia Yunianti (Universitas Islam Negeri Sunan Ampel Surabaya)
Mochammad Ilyas Junjunan (Universitas Islam Negeri Sunan Ampel Surabaya)

Accounting Journal of Ibrahimy (AJI)
Vol 4 No 1 (2026): April

This study aims to examine the influence of digital financial record-keeping on the performance of MSMEs in Pasar Gedangan. By adopting a qualitative method, data were collected through interviews and observations of ten MSME actors who have used digital recording systems. The results indicate that the implementation of digital financial record-keeping enables MSMEs to manage their finances more effectively and improve business outcomes. However, several challenges were identified, such as a lack of understanding of technology and limited access to necessary devices. This study recommends the implementation of training and assistance programs to help MSMEs optimize the use of this technology.