Digitalisasi Akuntansi dan Kualitas Laporan Keuangan UMKM: Studi Kasus pada Usaha Bakery di Kota Jayapura
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Abstract
Micro, small, and medium enterprises have a strategic role in regional economic development, yet the quality of their financial reports remains a major challenge because many business owners still rely on manual bookkeeping. This study aims to analyze the quality of financial reports before and after the adoption of accounting software among bakery micro, small, and medium enterprises in Jayapura City. This research employed a qualitative approach using a multiple-case study method involving three bakery businesses: Zaneta Bakery, Breadlife Bakery, and Anggraini Bakery. Data were collected through in-depth interviews, observation, and documentation, and were analyzed thematically with the assistance of NVivo 12. The findings show that before adopting accounting software, the enterprises experienced several problems, including irregular recording, calculation errors, delayed reporting, and difficulties in monitoring transactions and inventory. After using digital tools such as Excel, cashier applications, Qasir, Livin Mandiri, and business applications, financial recording became faster, more accurate, more systematic, and easier to access. The use of software also supported daily sales monitoring, inventory control, simple financial report preparation, and more informed business decision-making. However, the implementation of accounting software still faced several challenges, including limited accounting literacy, insufficient human resource capacity, subscription costs, and dependence on owners or specific staff members to operate the system. This study concludes that accounting software can improve the quality of financial reporting in micro, small, and medium enterprises, but its effectiveness depends on training, organizational support, and the selection of applications that match business scale and operational needs.
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