Strategi Digital Accounting Untuk Meningkatkan Kinerja Usaha Mikro, Kecil, Dan Menengah (UMKM)

Irhamuddin Irhamuddin, Watasya Nur Aryani, Nur Hazizah Umar, Sukaisih Sukaisih, Lisma Sari

Abstract


This study aims to explore digital accounting strategies in improving the performance of micro, small, and medium enterprises (MSMEs) in Indonesia. The researchers used library research and qualitative descriptive methods to analyze various relevant previous research results in the last five years. The results of the analysis show that the implementation of digital accounting strategies, such as basic financial recording and separation of personal and business finances, has a significant impact on operational efficiency, decision-making, and financing channels for MSMEs. Several research findings indicate that mentoring, training, and the use of digital technology increase the effectiveness of this strategy, especially when adjusted to the capabilities and characteristics of business actors. Although this strategy is relatively easy to implement, its success is highly dependent on the level of financial literacy, the capacity of MSME participants, and the support of a supportive environment. Therefore, joint efforts are needed from academics, practitioners, and the government to build an accounting system that is not only simple but also contextual, sustainable, and able to encourage the development of MSMEs as a whole.

Keywords


MSMEs, digital accounting strategy, financial literacy, training, digitalization.

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References


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DOI: https://doi.org/10.30596/24331