Strategi Penerapan Sistem Informasi Akuntansi Pada UMKM (Studi Kasus pada Usaha Permen Lolipop Qiyam di Madyopuro Malang)

Fauzan Adhim, Moh. Amin, Naimatul Hasanah

Abstract


This research aims to examine the challenges encountered and to develop strategies for implementing the Accounting Information System (AIS) in the micro, small, and medium enterprise (MSME) Permen Lolipop Qiyam, located in Madyopuro, Malang City. As a sector that plays a crucial role in supporting the national economy, MSMEs continue to face significant difficulties in adopting modern accounting system, particularly due to limited human resources, low accounting knowledge, and inadequate technological and digital infrastructure. The study applies a descriptive qualitative method with a case study approach, where data were obtained through interviews, observations, and documentation involving the owner, manager, and employees directly engaged in financial and operational activities. The results reveal that the financial recording at Permen Lolipop Qiyam is still conducted manually using simple bookkeeping, which leads to financial information that is neither accurate nor systematically organized. To overcome these issues, efforts should focus on enhancing the accounting literacy of business actors, implementing simple and practical financial recording formats, and providing gradual mentoring in the use of digital accounting tools. These measures are expected to improve efficiency, accuracy, and transparency in financial management and to encourage MSMEs to transition toward a sustainable, technology-based digital Accounting Information System.

Keywords: Accounting information system, msme, financial recording, competency improvement, digital technology implementation.


Full Text:

PDF

References


Arifa, I., Choiri, A., Wibowo, W., Aminuddin, A., & Panggabean, N. A. (2025). Peran UMKM dalam Meningkatkan Perekonomian Nasional. PESHUM: Jurnal Pendidikan, Sosial dan Humaniora, 4(4), 5376–5385.

Azura, N., & Firdaus, A. (2024). Penerapan Sistem Informasi Akuntansi dan Efisiensi Kinerja UMKM di Era Digital. Jurnal Akuntansi dan Keuangan, 15(2), 101–112.

Faizal, M., Sari, D. R., & Nugroho, T. (2021). Transformasi Digital dan Penerapan Sistem Informasi Akuntansi pada UMKM. Jurnal Ekonomi dan Bisnis Digital, 9(1), 45–56.

Firdaus, A. (2024). Digitalisasi Akuntansi pada UMKM: Tantangan dan Peluang di Era Modernisasi. Jurnal Akuntansi Kontemporer Indonesia, 18(1), 77–89.

Fitriani, L., & Hwihanus, H. (2023). Analisis Literasi Akuntansi dan Dampaknya Terhadap Kualitas Laporan Keuangan UMKM. Jurnal Ilmu Akuntansi Indonesia, 12(3), 210–222.

Hilia, A. (2024). Hambatan Implementasi Sistem Informasi Akuntansi pada Usaha Kecil Menengah di Indonesia. Jurnal Riset Akuntansi dan Teknologi, 7(2), 55–68.

Kartika, R., Wulandari, S., & Putra, I. (2025). Hambatan Struktural dan Budaya dalam Penerapan Sistem Akuntansi Sederhana pada UMKM. Jurnal Manajemen dan Akuntansi, 20(1), 32–47.

Kholifah, N., & Andini, R. (2024). Peran UMKM dalam Perekonomian Nasional dan Penguatan Daya Saing di Era Digital. Jurnal Ekonomi Mikro dan Kewirausahaan, 10(1), 1–12.

Manossoh, H., Tamboto, L., & Wowiling, Y. (2022). Peranan Sistem Informasi Akuntansi dalam Penyusunan Laporan Keuangan yang Efektif. Jurnal Akuntansi dan Keuangan, 14(2), 89–99.

Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). SAGE Publications.

Otinur, R., Susanto, A., & Yulianti, E. (2017). Perancangan Sistem Informasi Akuntansi Sebagai Alat Pengendalian Internal. Jurnal Sistem Informasi, 13(2), 55–63.

Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems (14th ed.). Pearson Education.

Saraswati, I. D. A. A., Handayani, R., & Sari, D. (2021). Pemanfaatan Teknologi Informasi dalam Peningkatan Efisiensi Pencatatan Keuangan UMKM. Jurnal Teknologi dan Akuntansi, 9(3), 150–162.

Sugiyono (2011). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Tornatzky, L. G., & Fleischer, M. (1990). The Processes of Technological Innovation. Lexington Books.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License