Sanskara Akuntansi dan Keuangan
Vol. 5 No. 01 (2026): Sanskara Akuntansi dan Keuangan (SAK)

Digitalisasi Akuntansi dan Kualitas Laporan Keuangan UMKM: Studi Kasus pada Usaha Bakery di Kota Jayapura

Brigitha Habeline Papuana Meinisita (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Yapis Papua)
Muhammad Ridhwansyah Pasolo (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Yapis Papua)
Entar Sutisman (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Yapis Papua)
Kartim Kartim (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Yapis Papua)
Iriana Auliyah (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Yapis Papua)



Article Info

Publish Date
30 Sep 2026

Abstract

Micro, small, and medium enterprises have a strategic role in regional economic development, yet the quality of their financial reports remains a major challenge because many business owners still rely on manual bookkeeping. This study aims to analyze the quality of financial reports before and after the adoption of accounting software among bakery micro, small, and medium enterprises in Jayapura City. This research employed a qualitative approach using a multiple-case study method involving three bakery businesses: Zaneta Bakery, Breadlife Bakery, and Anggraini Bakery. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically with the assistance of NVivo 12. The findings show that before adopting accounting software, the enterprises experienced several problems, including irregular recording, calculation errors, delayed reporting, and difficulties in monitoring transactions and inventory. After using digital tools such as Excel, cashier applications, Qasir, Livin Mandiri, and business applications, financial recording became faster, more accurate, more systematic, and easier to access. The use of software also supported daily sales monitoring, inventory control, simple financial report preparation, and more informed business decision-making. However, the implementation of accounting software still faced several challenges, including limited accounting literacy, insufficient human resource capacity, subscription costs, and dependence on owners or specific staff members to operate the system. This study concludes that accounting software can improve the quality of financial reporting in micro, small, and medium enterprises, but its effectiveness depends on training, organizational support, and the selection of applications that match business scale and operational needs.

Copyrights © 2026






Journal Info

Abbrev

sak

Publisher

Subject

Economics, Econometrics & Finance

Description

Fokus: Sanskara Akuntansi dan Keuangan merupakan jurnal yang membahas topik-topik terkait Akuntansi dan Keuangan di Indonesia dan Asia Tenggara. Jurnal ini mempublikasikan artikel-artikel berkualitas yang berisi analisis kritis, pemikiran inovatif, dan hasil penelitian terbaru dalam bidang Akuntansi ...