DIGITAL-BASED MANAGEMENT ACCOUNTING MODEL TO INCREASE THE EFFECTIVENESS OF MSMES IN KUPANG CITY. MODEL AKUNTANSI MANAJEMEN BERBASIS DIGITAL UNTUK MENINGKATKAN EFEKTIVITAS UMKM DI KOTA KUPANG

DOI

10.2991/978-2-494069-83-1_101How to use a DOI?

Keywords

UMKM; Management Accounting Model; Digital,4D

Abstract

The purpose of this study is to increase the effectiveness of MSMEs in Kupang City by designing a digital-based management accounting model, designing a basic accounting model to help Pondok Bambu Business manage various transactions, forms and records to create financial reports that provide accurate results and detailed financial information.

The research method is the design of a digital-based management accounting model using the development of the Define, Design, Development, and Disseminate (4D) model. This research will be carried out at Pondok Bambu SMEs for 6 months, will be carried out in the Define, Design, and Development stages, and the last stage is Disseminate, which will first test the effectiveness of the design of a digital-based management accounting model. This study uses a qualitative research method with a case study approach. Data collection techniques were carried out by participant observation, interviews, and documentation. The results of the investigation show that the Pondok Bambu Business does not yet have a financial recording and reporting system based on management accounting principles. In this study, financial records and reporting advice are provided by designing flowcharts that include organizational structure, list of accounts, accounting policies, complementary documents, sales, purchases, and preparation of financial statements.

Copyright

© 2022 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Rosmiati
AU  - Syahrul Bahari
AU  - Shadli Rolaskhi
PY  - 2022
DA  - 2022/12/30
TI  - DIGITAL-BASED MANAGEMENT ACCOUNTING MODEL TO INCREASE THE EFFECTIVENESS OF MSMES IN KUPANG CITY. MODEL AKUNTANSI MANAJEMEN BERBASIS DIGITAL UNTUK MENINGKATKAN EFEKTIVITAS UMKM DI KOTA KUPANG
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 576
EP  - 582
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_101
DO  - 10.2991/978-2-494069-83-1_101
ID  - 2022
ER  -