THE ROLE OF ACCOUNTING INFORMATION IN PLANNING AND DECISION MAKING IN FINANCIAL MANAGEMENT IN UMKM IN SINGARAJA CITY
Keywords:
UMKM, accounting information, financial planning, decision makingAbstract
Micro, Small, and Medium Enterprises (UMKM) have a strategic role in driving economic growth in Indonesia, including in Singaraja City. However, UMKM financial management still faces various challenges, especially related to low accounting literacy and minimal use of accurate and relevant accounting information. This study aims to examine the role of accounting information in supporting financial planning and decision-making in UMKM in Singaraja City, and to identify factors that influence its implementation. Using a qualitative approach through surveys and interviews with UMKM actors, it was found that accounting information plays an important role in improving operational efficiency, financial planning, and data-based business decision-making. This study also compares the implementation of three digital accounting systems, namely BukuWarung, ESB POS, and SAAS, which show similarities in supporting automatic financial recording, ease of use, and reduction of human error, as well as differences in features, focus of use, and system complexity. The results of this study provide theoretical contributions to the development of MSME accounting literature as well as practical contributions in the form of recommendations for strengthening accounting literacy and developing training based on local needs.References
Airey, D. (2010). Desain logo yang penuh cinta: Panduan untuk menciptakan identitas merek yang ikonik. New Riders.
Anthony, R. N., & Govindarajan, V. (2005). Management control systems (12th ed.). McGraw-Hill Education.
Baridwan, Z. (2016). Intermediate accounting (Edisi 10). BPFE-Yogyakarta.
Collier, A. (2008). Dunia pariwisata dan perjalanan. Pearson Education New Zealand.
Darmawan, A., & Lestari, D. (2019). Pengaruh pelatihan akuntansi terhadap kemampuan penyusunan anggaran UMKM. Jurnal Ilmu dan Riset Akuntansi, 8(6), 1–15.
Dinas Koperasi dan UKM Kabupaten Buleleng. (2017). Data statistik UMKM Kabupaten Buleleng. Dinas Koperasi dan UKM.
Margono, S. (2005). Metodologi penelitian pendidikan. Rineka Cipta.
Nurlis, & Yadiati, W. (2017). The influence of internal control and accounting information systems on the quality of financial statements. IOSR Journal of Business and Management (IOSR-JBM), 19(5), 27–33.
Rahmayanti, A., Sugiyono, & dkk. (2020). Metode penelitian kualitatif dan kuantitatif. Alfabeta.
Sari, I. P., & Hidayat, R. (2021). Pemanfaatan laporan keuangan dalam efisiensi biaya pada UMKM kuliner. Jurnal Ilmiah Akuntansi dan Keuangan, 10(2), 122–130.
Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil, dan Menengah.
Wibowo, A. (2020). Pengaruh penerapan pencatatan keuangan terhadap strategi bisnis UMKM. Jurnal Ekonomi dan Bisnis, 15(1), 45–53.
Wilkinson, J. W. (2000). Accounting information systems: Essential concepts and applications. Wiley.
