Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen

Analisis Efektivitas Buku Warung dalam Pencatatan Keuangan Digital pada UMKM Kerajinan Kreasi Tas Dodik Alfi Menggunakan Model DeLone dan McLean

Amelia Eka Andika (Universitas Islam Balitar)
Arif Wahyudi (Universitas Islam Balitar)
Alreiska Roudlotul Hikmah (Universitas Islam Balitar)



Article Info

Publish Date
24 Jul 2026

Abstract

This study aims to analyze the effectiveness of Buku Warung in digital financial recording at the MSME Kerajinan Kreasi Tas Dodik Alfi using the DeLone and McLean model. This research uses a qualitative method with a case study approach. The data sources consist of primary and secondary data. Data collection techniques were conducted through interviews, observations, and documentation. Data analysis used the interactive model by Miles, Huberman, and Saldana, which includes data condensation, data display, and conclusion drawing. The results of the study show that the Buku Warung application is effective in assisting digital financial recording in the MSME Kerajinan Kreasi Tas Dodik Alfi compared to manual methods, which are prone to recording errors. This effectiveness is reflected in the system’s ease of use in recording transactions and its ability to operate without an internet connection, while still producing accurate, complete, relevant, and real-time information, as well as providing services that help users overcome application usage difficulties. The application is used regularly in daily business activities and provides satisfaction by simplifying the financial recording process. The Buku Warung application also provides benefits such as increased efficiency, reduced risk of recording errors, easier storage and monitoring of transaction data, and downloadable financial reports. Although the downloading process requires an internet connection, the Buku Warung application still helps manage finances in a more practical and structured manner.

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Journal Info

Abbrev

Inisiatif

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku kepentingan dan masyarakat luas. Manajemen SDM Keuangan Akutansi Ekonomi ...