TRANSFORMASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) (STUDI BIDANG USAHA COFFEE SHOP DI KABUPATEN PURWOREJO)

Krisna Ikhsan Hadyan, Zuhrotun Zuhrotun, Sujatmika Sujatmika

Abstract


ini bertujuan untuk menggambarkan transformasi praktik akuntansi berbasis teknologi pada Usaha Mikro, Kecil, dan Menengah (UMKM) coffee shop di Kabupaten Purworejo. Penelitian menggunakan pendekatan deskriptif kualitatif dengan desain studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi langsung, dan dokumentasi terbatas terhadap enam pelaku UMKM coffee shop yang terlibat langsung dalam pencatatan keuangan usaha. Analisis data dilakukan menggunakan analisis tematik yang mengacu pada tahapan analisis data kualitatif menurut (Creswell & Poth, 2023), meliputi pengorganisasian data, pengkodean, pengembangan tema, dan interpretasi makna. Hasil penelitian menunjukkan bahwa transformasi praktik akuntansi digital pada UMKM coffee shop berlangsung secara bertahap, yang tercermin dalam peralihan dari pencatatan manual menuju penggunaan aplikasi digital sederhana sesuai dengan kebutuhan dan pengalaman pelaku usaha. Praktik pencatatan keuangan yang diterapkan menunjukkan variasi, baik dalam bentuk pencatatan manual, penggunaan aplikasi pencatatan sederhana, maupun pemanfaatan sistem POS. Meskipun pencatatan digital membantu pelaku usaha dalam mengelola transaksi harian, sebagian besar UMKM belum menyusun laporan keuangan secara formal sesuai dengan SAK EMKM.

Keywords


UMKM, Praktik Akuntansi, Akuntansi Digital, Coffee Shop, Penelitian Kualitatif

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References


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DOI: https://doi.org/10.32509/jakpi.v5i2.6512

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