Sinergi Profitabilitas Digital Dan Praktik Sustainability Pada Umkm Melalui Pendampingan Akademisi Akuntansi

Arnida Wahyuni Lubis, Universitas Islam Negeri Sumatera Utara
Received: 2026-11-13
Accepted: -
Published: 2026-11-13

Abstract


Digital transformation within the Micro, Small, and Medium Enterprises (MSMEs) sector often remains trapped in a short-term profit orientation focused on traffic acceleration, while neglecting accountability and long-term business sustainability. This study aims to analyze the strategic role of accounting academics as digital translators in eliminating barriers to financial technology adoption. Furthermore, this research formulates a synergy model that integrates digital profitability with sustainability principles. Using a qualitative methodology with an explanatory case study approach, data were comprehensively gathered through in-depth interviews, participatory observation, and financial documentation audits of mentored MSMEs in Tanjung Morawa  Deli Serdang. The findings reveal that academic mentoring significantly reduces the perceived complexity of accounting technology. This triggers a fundamental shift in business owners' decision-making patterns, transitioning from intuitive judgment to data-driven decision-making. Moreover, integration into the digital ecosystem not only proves to enhance cost efficiency but also serves as an instrument to strengthen sustainability practices through transparent governance and paperless operational workflows. The novelty of this research lies in reconstructing the role of accounting lecturers as ecosystem facilitators who bridge the gap between practical digital


Keywords


MSMEs, Accounting Digitalization, Sustainability, Academic Mentoring, Profitability.

Full Text:

PDF

References


Adams, R., Wibowo, A., & Setiawan, B. (2023). Low-cost ESG frameworks for micro-enterprises in emerging markets. Journal of Cleaner Production, 382, 135210.

Anshari, M., Hamdan, M., Ahmad, N., Ali, E., & Haidi, H. (2022). COVID-19, digital transformation, and the future of education: A sustainable business model for MSMEs. Sustainability, 14(15), 9123. https://doi.org/10.3390/su14159123

Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.

Barney, J. B., & Hesterly, W. S. (2023). Strategic Management and Competitive Advantage: Concepts and Cases (7th ed.).

Pearson.

Carayannis, E. G., Campbell, D. F., & Grigoroudis, E. (2023). Quadruple and Quintuple Helix innovation systems for sustainable development. Studies in Comparative International Development, 58(2), 145-172.

Chaffey, D. (2015). Digital Business and E-Commerce Management: Strategy, Implementation and Practice (6th ed.). Pearson Education.

Covey, S. R. (2004). The 7 Habits of Highly Effective People: Powerful Lessons in Personal Change. Free Press.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.

Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone Publishing. Elkington, J. (2020). Green Swans: The Coming Boom in Regenerative Capitalism. Fast Company Press.

Etzkowitz, H., & Leydesdorff, L. (2000). The dynamics of innovation: from National Systems and “Mode 2” to a Triple Helix of university-industry-government relations. Research Policy, 29(2), 109-123.

Gunawan, A., & Waluyo, W. (2024). Peran Akademisi dalam Akselerasi SAK EMKM pada Digitalisasi Akuntansi UMKM di Medan. Jurnal Pengabdian Masyarakat Akuntansi, 4(1), 12-25.

Handayani, S., & Hartono, B. (2021). Determinants of cloud accounting adoption in MSMEs: An extension of the TAM model.

Journal of Accounting and Strategic Finance, 4(2), 155-172. https://doi.org/10.33005/jasf.v4i2.188.

Hansen, E. G., & Schaltegger, S. (2016). The 100% sustainable firm: Innovation for sustainability and sustainable business models. Journal of Business Ethics, 137(4), 629-644.

Kompas. (2025). Urgensi Laporan Keuangan SAK EMKM bagi Akses Pembiayaan UMKM Indonesia. Kompas Media.

Kurniawan, H., Pratama, A., & Sari, D. (2025). Dynamic capabilities and digital profitability in Indonesian MSMEs. Asia-Pacific Journal of Business Administration, 17(1), 45-68.

Lestari, F., Rahmawati, S., & Hidayat, T. (2024). Quadruple helix synergy in empowering local business resilience. Journal of Enterprising Communities, 18(3), 312-330.

Miles, M. B., Huberman, A. M., & Saldaña, J. (2020). Qualitative Data Analysis: A Methods Sourcebook (4th ed.). SAGE Publications.

Mulyani, S., et al. (2023). The role of digital transformation and accounting information systems on MSME performance.

International Journal of Data and Network Science, 7(1), 145-154.

Narsa, N. P. D. R., & Narsa, I. M. (2022). Digital marketing and accounting information systems: A path to MSME sustainability.

Journal of Accounting and Investment, 23(1), 89-104.

Nurhayati, T., Wibowo, S., & Setiawan, E. (2025). Sustainability practices and financial performance in micro enterprises.

Environmental and Sustainability Indicators, 21, 100345.

Pratama, A., Sari, D., & Kurniawan, H. (2023). Resource-based view on digital transformation of small enterprises. Journal of Small Business Management, 61(4), 1120-1145.

Prawito, D., & Rahayu, S. (2025). Integrasi Triple Bottom Line dalam Pelaporan Keuangan Digital UMKM Berbasis Cloud.

Jurnal Akuntansi dan Ekonomi Digital, 5(2), 210-228.

Quinton, S., Canhoto, A., Castaño, S., & Qi, M. (2018). Digital maturity and firm performance in small businesses. Journal of Small Business and Enterprise Development, 25(3), 400-419.

Rahmawati, S., & Hidayat, T. (2025). Academic mentoring and digital transition in traditional markets. Journal of Rural Studies, 102, 103112.

Riyanto, B. (2001). Dasar-Dasar Pembelanjaan Perusahaan (ed. 4). BPFE Yogyakarta.

Sari, D., & Wijaya, K. (2024). Digital technology adoption and firm performance: Evidence from MSMEs in North Sumatra.

Indonesian Journal of Accounting Research, 27(2), 189-212.

Sayekti, Y., et al. (2019). Mentoring MSMEs in SAK EMKM implementation: Academic roles and financial inclusion. Jurnal Akuntansi Multiparadigma, 10(2), 310-328.

Sundjaja, R. S., & Barlian, I. (2003). Manajemen Keuangan (ed. 5). Literata Setup.

Turban, E., Outland, J., King, D., Lee, J. K., Liang, T. P., & Turban, D. C. (2018). Electronic Commerce 2018: A Managerial and Social Networks Perspective. Springer.

Wicaksono, G., & Puteri, S. (2023). Pendampingan Berkelanjutan Dosen Akuntansi dalam Meningkatkan Transparansi Keuangan UMKM. Jurnal Riset Akuntansi Terpadu, 16(1), 45-60.




DOI: https://doi.org/10.30596/32673