Phenomenology of Digital Accounting Application Adoption in MSMEs in Polewali Mandar: Uncovering the Factors Affecting
DOI:
https://doi.org/10.24256/kharaj.v8i3.12340Keywords:
Phenomenology; Digital Applications; Accounting; MSMEs; Financial StatementsAbstract
This research is based on the development of digitalization in business management, especially financial recording in Micro, Small, and Medium Enterprises (MSMEs). Although digital accounting technology is widely available, the level of utilization for MSMEs in Polewali Mandar still varies, ranging from manual recording to the use of applications and websites. This research aims to understand the experience of MSME actors in adopting digital accounting technology and uncover the factors that affect the adoption process. The research uses a qualitative approach with phenomenological methods. Data was obtained through in-depth interviews, observations, and documentation of 15 MSME actors in Polewali Mandar, then analyzed through a process of data reduction, thematic grouping, interpretation of informant experiences, and extraction of meaning from the phenomenon studied. The results of the study show that the adoption of accounting technology in MSMEs takes place gradually and produces four conditions, namely the use of digital accounting applications, the use of websites, towards digital use, and manual recording. Factors that affect adoption include the experience of using digital applications, perception of benefits, ease of use, barriers to adoption and changes after adoption. This research has implications for the importance of increasing digital literacy and continuous mentoring so that MSMEs are able to adopt and utilize accounting technology according to their business needs.
References
Almira, Y. A. (2023). Tantangan dan Solusi dalam Pengembangan UMKM Milik Perempuan dengan Pemanfaatan Layanan Digital. HighEnd Magazine. https://highendmagazine.okezone.com/read/tantangan-dan-solusi-dalampengembangan-umkm-milikperempuan-dengan-pemanfaatan-layanan-digital-Ao6s19.
Bakhri, S., & Futiah, V. (2020). Pendampingan dan Pengembangan Manajemen Pemasaran Produk UMKM Melalui Teknologi Digital Di Masa Pandemi Covid-19. Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences, 2(2). https://doi.org/10.32493/jls.v2i2.p59-70
Basrowi dan Sukidin, 2002. Metode Penelitian Kualitatif Perspektif Mikro.
Firmani, N.S. (2023). Statistik Daerah Polewali Mandar 2023, Polewali
Fitriani, Y. (2021). Analisa Pemanfaatan Aplikasi Keuangan Online Sebagai Media untuk Mengelola atau Memanajemen Keuangan. Journal of Information System, Applied, Management, Accountingand Research ( JISAMAR), 5(2).
Hamdana, dkk. 2024. Studi Kearifan Lokal Suku Mandar Dalam Peningkatan Kinerja Usaha Mikro Kecil dan Menengah (UMKM). Jurnal Manajemen STIE Muhammadiyah Palopo Vol 10 No 1, Juni 2024 E-ISSN: 2684-7841.
Helmalia, H., & Afrinawati, A. (2018). Pengaruh E-Commerce Terhadap Peningkatan Pendapatan Usaha Mikro Kecil Dan Menengah di Kota Padang. JEBI (Jurnal Ekonomi Dan Bisnis Islam), 3(2), 237. https://doi.org/10.15548/jebi.v3i2.182
Majiding, N.C. & Hidayatullah, A.M.S. 2025. Transformasi Digital dalam Praktik Akuntansi UMKM: Studi Kasus Implementasi Software Akuntansi Berbasis Cloud. Journal of Finance and Accounting Studies ISSN: 2723-7761.
Prlyna Afiane & Lasmery RM Girsang. 2024. Mengulik Peran Pelaku UMKM Perempuan Dalam Adopsi Inovasi Digital. WACANA: Jurnal Ilmiah Ilmu Komunikasi, Volume. 23, No. 2, December 2024, 291-304.
Ramida, R. M. (2022). Pengaruh Pemasaran Digital Terhadap Peningkatan Pendapatan UMKM di Kecamatan Polewali Kabupaten Polewali Mandar. Journal of Economic Education and Entrepreneurship Studies, 3(1), 310–326.
Saffitri, E. A., & Widati, E. (2022). Efektivitas Komunikasi Pemasaran Melalui Media Sosial “Instagram” Yang Dilakukan Oleh Umkm Refiza. Jurnal USAHA, 3(1), 51–71.
Saputri, S.R., dkk (2025). Eksplorasi Pemanfaatan Aplikasi Keuangan Digital dalam Penyusunan Laporan Keuangan oleh Pelaku UMKM Muda. Journal of Islamic Economic StudiesE-ISSN: 3090-871X;P-ISSN: 3090-8493.
Setyanto, A. R., Samudro, B. R., Pratama, Y. P., & AM, S. (2015). Kajian Strategi Pengembangan UMKM Melalui Media Sosial. Sustainable Competitive Advantage (SCA), 5(1).
Saleh Nursahdi. 2023. Menaklukkan Tantangan Digital: Resiliensi UMKM Polewali Mandar dalam Era Pasar Digital. Jurnal E-Bussiness Institut Teknologi dan Bisnis Muhammadiyah Polewali Mandar Vol. 3 No. 2 (2023) ISSN: 2807-6354.
Salim, R., & Rochmah, I. (2022). Analisis penerimaan teknologi akuntansi berbasis cloud pada UMKM menggunakan Technology Acceptance Model. Jurnal Sistem Informasi Dan Akuntansi, 10(1), 73–83. https://doi.org/10.32528/jsia.v10i1.893
Salsabila, N., & Arsjah, R. (2024). Analisis Komparatif Sistem Akuntansi Tradisional vs Berbasis Cloud pada UMKM dan Kaitannya dengan Technology Acceptance Model (TAM). Jurnal Ekonomi Dan Manajemen Nusantara, 8(1), 55–68.
Uda, M. (2017). Hasil Pendaftaran (Listing) Usaha/Perusahaan Sensus Ekonomi 2016, Mamuju.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Sakinah Saharuna, Iqbal Nur Aswad, Muhammad Sarjan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
