DIGITALIZATION OF FINANCIAL REPORTING FROM MSME PERSPECTIVE IN MATARAM CITY
DOI:
https://doi.org/10.59827/jfeb.v2i2.97Keywords:
MSMEs, Digitalization, Financial Reporting, Accounting Information Systems, Mataram CityAbstract
This research explores the digitalization of financial reporting from the perspective of Micro, Small, and Medium Enterprises (MSMEs) in Mataram City. As digitalization increasingly transforms business processes, the study investigates the readiness and perception of MSMEs towards adopting technology for financial reporting. The government's emphasis on MSME growth and improved financial administration aligns with the challenges faced by these enterprises, including the absence of accounting information systems and reliance on manual techniques. The study involves 136 MSMEs in Mataram City, revealing that while a significant portion records cash transactions, less than 25% prepare formal financial reports. Additionally, a limited number have embraced digital tools for accounting purposes. Notably, 36.03% express willingness to provide online and real-time access to financial reports for external stakeholders. This research underscores the importance of digital financial reporting for MSMEs' effective financial management and decision-making. The findings highlight the existing gaps and opportunities for further integration of technology in MSMEs, emphasizing the need for awareness and education initiatives. Future research directions may explore alternative methodologies and additional perspectives, such as those from accounting professionals and government entities.
References
Dedy, Husrizal, Syah., Abigail, El, Karen. (2022). An analysis of determinants of e-commerce-based accounting information systems adoption on the performance of millennial msme in medan city. Jurnal Ekonomi Bisnis dan Kewirausahaan, 11(2):179-179. doi: 10.26418/jebik.v11i2.53465
Kartalis, N., Veletzas, I., Broni, G., & Ginoglou, E. (2023). Accounting Information and Digital transformation: The case of services organizations. International Conference on Business and Economics - Hellenic Open University, 1(1). https://doi.org/10.12681/icbe-hou.5325
Meiryani, Z. M. Daud, J. Sudrajat, D. Maryani and M. S. Effendi, (2021). Android-Based Online Inventory Information System Design for Micro, Small and Medium Enterprises (MSMEs). IEEE International Conference on Electronic Technology, Communication and Information (ICETCI), Changchun, China, 2021, pp. 366-371, doi: 10.1109/ICETCI53161.2021.9563570.
Cahyani, Juni., & Amna, L. Suciyati. (2022). Analysis of the Application of Accounting Information Systems in Micro, Small and Medium Enterprises (MSMEs). JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 6(1):91-100. doi: 10.36555/jasa.v6i1.1846
Handoko, Bambang Leo., Enrico, Jovin., & Raymond. 2023. Factors That Influence MSMEs to Adopt Technology-Based Accounting Information Systems. In Proceedings of the 2023 7th International Conference on E-Commerce, E-Business and E-Government (ICEEG '23). Association for Computing Machinery, New York, NY, USA, 203–207. https://doi.org/10.1145/3599609.3599639
Pramono, I.P., Suangga, A., Lestari, R., Nurleli, N.., Kuntorini, R.S., & Halimatusadiah, E. (2022). Islam, Media and Education in the Digital Era Chapters: The use of accounting application software in micro, small, and medium enterprises (study case in Bojong Soang). 259-264. doi: 10.1201/9781003219149-37
Mustofa, A.W. & Trisnaningsih, S. (2023). Determinants of the Use of Accounting Information in MSMEs with Environmental Uncertainty as Moderation. Journal of World Science, 2(5):803-814. doi: 10.58344/jws.v2i5.298
Siahaan, Moni Yuniati. Samadara, Selfesina. & Samadara, Pieter D. (2022). The Influence of Management Accounting Information Systems on Management Decision Making on MSMES in Kupang-NTT District. Advances in social science, education and humanities research, doi: 10.2991/assehr.k.220301.152
Sulistya, Sulistya., Rohwiyati, Rohwiyati., Indrian, Supheni. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Berbasis E-Commerce pada UMKM (Studi Kasus pada Usaha Mikro, Kecil, dan Menengah di Kabupaten Wonogiri). 10(2):142-151. doi: 10.59330/ojsmadani.v10i2.142
Szymanek, Arkadiusz. & Wiśniewski, Tomasz. (2023). Book Chapter: Digitalization of reporting standards on the capital markets. eBook ISBN9781003310082. 236-251. https://www.taylorfrancis.com/chapters/edit/10.4324/9781003310082-20/digitalization-reporting-standards-capital-markets-arkadiusz-szymanek-tomasz-wi%C5%9Bniewski. doi: 10.4324/9781003310082-20
Vysochan,O.,Hyk,V.,Mykytyuk,N. & Vysochan,O.[Olha O.].(2023).Taxonomy of Financial Reporting in the Context of Digitalization of the Economy: Domestic and International Analysis Scientific Research. Studia Universitatis „Vasile Goldis” Arad – Economics Series,33(2) 49-70. https://doi.org/10.2478/sues-2023-0008
Wei, Lu. (2023). Construction and Application of Digital System in the Field of Financial Auditing in Colleges and Universities. International Journal of Science and Engineering Applications, 23-25. doi: 10.7753/ijsea1205.1007
Deloitte. (2018). Crunch time 7 Reporting in a digital world.
DJP. (2022). Liputan FGD Upaya Mendorong Kemandirian UMKM di NTB.
Jansori, V. S. E. (2018). Analisis Persepsi Pelaku UMKM dan Sosialisasi SAK EMKM terhadap Diberlakukannya Laporan Keuangan yang Berbasis SAK EMKM. Jurnal Akuntansi Keuangan Dan Bisnis, 11(1), 97–105.
Knudsen, D. (2020). International Journal of Accounting Information Systems Elusive boundaries , power relations , and knowledge production : A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems, 36, 100441. https://doi.org/10.1016/j.accinf.2019.100441
Rinandiyana, L. R., Kusnandar, D. L., & Rosyadi, A. (2020). Pemanfaatan Aplikasi Akuntansi Berbasis Android (SIAPAK) Untuk Meningkatkan Administasi Keuangan UMKM. Jurnal Bakti Masyarakat Indonesia, 3(1), 309–316.
Risal, Febriati, & Wulandari, R. (2020). Persepsi Pelaku UMKM Dalam Menyusun Laporan Keuangan. Riset Akuntansi Dan Keuangan Dewantara, 3(1), 16–27.
Stein Smith, S. (2018). Digitization and Financial Reporting – How Technology Innovation May Drive the Shift toward Continuous Accounting. Accounting and Finance Research, 7(3), 240. https://doi.org/10.5430/afr.v7n3p240
Victoria, Ari, Palma, Akadiati., Imelda, Sinaga., L., Sumiyati. (2022). Dampak Implementasi Sistem Informasi Akuntansi atas Kualitas Data Keuangan UMKM Saat Pandemi di Bandar Lampung. E-Jurnal Akuntansi, 32(10):3069-3069. doi: 10.24843/eja.2022.v32.i10.p12
Zahro, N. A., Indrianasari, N. T., & Yatminiwati, M. (2019). Analisis Penerapan Aplikasi Akuntansi Berbasis Android SI Apik Untuk Memenuhi Kebutuhan Sistem Informasi Akuntansi di Usaha Kecil (Studi Kasus pada Alfin Souvnir Lumajang). Progress Confrence, 2(685–693).
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Journal of Finance, Economics and Business
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
