Akuntansi dalam Transisi: Adaptasi Digital dalam penyusunan laporan keuangan Usaha Mikro Kecil dan Menengah
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Abstract
Penelitian ini bertujuan untuk menganalisis praktik penyusunan laporan keuangan pada UMKM Agatha Jayapura serta menelaah kesesuaiannya dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Fokus penelitian diarahkan pada bagaimana pelaku usaha menyesuaikan teori akuntansi formal dengan keterbatasan sumber daya dan konteks sosial ekonomi Papua. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam, observasi langsung, dan dokumentasi laporan keuangan internal. Hasil penelitian menunjukkan bahwa penyusunan laporan keuangan di UMKM Agatha dilakukan secara semi-digital melalui kombinasi sistem Point of Sales (POS) Olsera dan pengolahan manual menggunakan spreadsheet. Proses pelaporan mencakup pencatatan transaksi, rekonsiliasi kas, dan penyusunan laporan laba rugi sederhana, tanpa laporan posisi keuangan dan catatan atas laporan keuangan sebagaimana disyaratkan SAK EMKM. Kendala utama meliputi keterbatasan literasi akuntansi, tidak adanya audit internal, dan minimnya pelatihan digital. Meskipun demikian, praktik tersebut dianggap memadai bagi kebutuhan pengambilan keputusan internal dan menunjukkan bentuk adaptasi pragmatis terhadap kondisi lokal. Temuan ini mengindikasikan adanya kesenjangan antara teori dan praktik akuntansi yang mencerminkan adaptasi fungsional dalam konteks UMKM di wilayah timur Indonesia. Penelitian ini berkontribusi dalam memperkaya literatur akuntansi kontekstual dan memberikan dasar bagi pengembangan model pelatihan akuntansi berbasis digital yang sesuai dengan kebutuhan lokal.
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