IMPLEMENTASI DIGITAL ACCOUNTING PADA ERA DIGITALISASI UNTUK MENINGKATKAN PERFORMA UMKM DIKELURAHAN DESA TAMBAK SAWAH WARU SIDOARJO

NurFitriandinni, RezaMutiara (2025) IMPLEMENTASI DIGITAL ACCOUNTING PADA ERA DIGITALISASI UNTUK MENINGKATKAN PERFORMA UMKM DIKELURAHAN DESA TAMBAK SAWAH WARU SIDOARJO. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Akuntansi digital adalah penggunaan teknologi digital dalam akuntansi untuk meningkatkan laporan keuangan yang lebih efisien, akurat, dan transparan. Para pelaku UMKM sangat terpengaruh oleh transformasi ini, terutama di era digitalisasi, di mana persaingan bisnis semakin ketat dan permintaan akan manajemen keuangan yang baik semakin meningkat. Fokus penelitian ini adalah untuk meningkatkan kinerja UMKM di Desa Tambak Sawah, Waru, Sidoarjo dengan menerapkan akuntansi digital. Desa ini dipilih karena kondisi UMKM-nya yang beragam, di mana sebagian besar orang masih menggunakan pembukuan manual, meskipun beberapa telah mengadopsi pembukuan digital. Tujuan dari penelitian ini adalah untuk memahami sejauh mana UMKM di Desa Tambak Sawah mengenal dan menerapkan akuntansi digital, serta untuk mengidentifikasi kelebihan dan kekurangan yang terkait dengan adopsi akuntansi digital. Data penelitian dikumpulkan melalui observasi langsung dan wawancara mendalam menggunakan pendekatan kualitatif deskriptif, serta dokumentasi dari 10 usaha mikro, kecil, dan menengah (UMKM) yang menjadi subjek penelitian. Hasil penelitian menunjukkan bahwa masih ada beberapa usaha mikro, kecil, dan menengah (UMKM) yang belum menerapkan sistem akuntansi digital karena kurangnya informasi yang mereka peroleh untuk menerapkan sistem tersebut. Namun, beberapa UMKM telah berhasil menerapkan sistem akuntansi digital ini. Penerapan akuntansi digital dapat meningkatkan kinerja UMKM di desa Tambak Sawah, Waru, Kabupaten Sidoarjo. Penggunaan sistem akuntansi digital ini dapat menyederhanakan proses pencatatan dan pelaporan data keuangan, menghindari risiko kehilangan data.

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