Perceptions of Micro Business Actors in Cimpaeun Village, Depok City in Adopting the Use of Digital Financial Reporting Applications
DOI:
https://doi.org/10.31334/ijsscs.v1i1.4481Keywords:
Micro Business, Digital Financial Application, Digital Literacy, Technology Adoption, Digital TransformationAbstract
The use of digital technology offers various benefits. However, the level of digital adoption among micro businesses is still relatively low, especially in using digital financial reporting applications. This can be seen from the fact that there are still many micro businesses that do not have financial reports even though there are applications that can help them. This study aims to determine the perceptions of micro business actors in Cimpaeun Village, Depok City, towards adopting digital financial reporting applications. The research method uses a qualitative approach with an exploratory type of research. Data were collected through semi-structured interviews with seven micro business informants in the area and analyzed using the content analysis method. The results showed that micro businesses have a positive perception of the ease and efficiency of the application in managing finances. Barriers such as limited digital literacy, access to technology, cost, and data security are the main challenges. This study found that to increase the adoption rate of digital financial reporting among micro businesses, training to improve digital literacy, development of user-friendly applications, technological support, and data security are needed to accelerate the adoption of digital financial reporting applications.
References
Anggara, J., & Kartikasari, N. (2023). Digitalization of financial reporting from msme perspective in mataram city. Journal of Finance, Economics and Business, 2(2), 109–115.
Antara. (2024, Oktober 16). Jumlah UMKM Go Digital 2024. Antarafoto.
Anwar, M., Astuti, W., & Sugit, P. (2024). Perceived Ease of Use and Perceived Usefulness, Intention to Use Digital Banks and the Role of Trust as Mediating Variables. 8 th International Conference on Sustainability: Sustainable Economics, 95–108.
Ardhianto, W. N. (2020). Buku sakti pengantar akuntansi. Anak Hebat Indonesia.
Azan, F. Z., Notolegowo, H. K., Nurfahmiyati, & Nurhayati, N. (2024). The adoption of business digitalization by SMEs: A case study in Bandung. Jurnal Manajemen Dan Bisnis Performa, 21(2), 154–160., 21(2), 154–160.
Babu, P. V, Agrawal, G., Mohideen, A. S., & Anand, B. (2024). Users’ Perceived Risks and Challenges of FinTech Adoption in India: An Empirical Investigation. Journal of Informatics Education and Research, 4(1).
Badria, N., & Hasanah, N. (2024). The Role of Digital Accounting for SMEs in Facing Business Challenges in the Digital Era. Accounting and Finance Studies, 4(4).
Bintari, V. I., Mufreni, A. N., Ramadhani, I., & Ramadhan, R. N. (2022). Umkm naik kelas dengan si apik. Jurnal Pengabdian kepada Masyarakat, 5(1), 60–66.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). Technology acceptance model. Journal of Management and Science, 35(8), 982–1003.
Dinas Koperasi dan UMKM Kota Depok. (2020). Laporan pengembangan dan pemberdayaan UMKM.
Eller, R., Alford, P., Kallmünzer, A., & Peters, M. (2020). Antecedents, consequences, and challenges of small and medium-sized enterprise digitalization. Journal of Business Research, 112(1), 119–127.
Elmanda, F. A., Merdikawati, G. G., & Wahyuni, R. (2022). The application of financial recording applications towards financial report for micro, small and medium enterprises. International Journal of Research and Applied Technology, 2(1), 196–203.
Febriyanti, N., & Dzakiyah, K. (2019). Analisis pengelolaan keuangan islam pada pelaku usaha kecil bisnis online anggota himpunan pengusaha muda indonesia perguruan tinggi Universitas Islam Negeri Sunan Ampel Surabaya. Journal of Islamic Economics and Business, 9(2), 102–115.
Hariyanti, & Kristanti, D. (2024). Digital transformation in MSMEs: An overview of challenges and opportunities in adopting digital technology. Jurnal Manajemen Bisnis, Akuntansi dan Keuangan, 3(1), 37–46.
Hiswati, M. E., Sapariyah, S., Sudiyatmi, S., & Lestariningsih, L. (2020). Pelatihan Pengelolaan Keuangan Berbasis Komputer Dalam Peningkatan Tertib Administrasi Pada Kader Kesehatan Di Giwangan Umbulharjo Yogyakarta. Jurnal Pengabdian Dharma Bakti, 3(1), 15–20.
Huda, B. (2023). Mendorong pertumbuhan umkm melalui platform digital. Jurnal Buana Pengabdian, 5(2), 86–91.
Jannah, N., Rahmawati, R., Mardiah, S., Tirtajaya, M. D., & Widyananto, A. (2023). Pembukuan keuangan berbasis digital menggunakan aplikasi buku kas. Journal of Community Development in Islamic Studies, 2(1), 33–45.
Jiang, J. (2024). A Study on the Digital Transformation Trends in Financial Management for Small and Micro Enterprises. International Journal of Global Economics and Management, 3(1), 355–363.
Kadin. (2023). UMKM Indonesia.
Kallmuenzer, A., Mikhaylov, A., Chelaru, M., & Czakon, W. (2025). Adoption and performance outcome of digitalization in small and medium-sized enterprises. Review of Managerial Science, 1–28.
Kaluge, D. (2023). Challenges Faced by SMEs and Cooperatives in Implementing Digital Technology: A Literature Review. Dalam Digital Transformation and Inclusive Economic Development in Indonesia (hlm. 1–42). Future Science Press.
Kholid, M. N., Alvian, S., & Tumewang, Y. K. (2020). Determinants of Mobile Accounting App Adoption by Micro, Small, and Medium Enterprise in Indonesia. Journal of Accounting and Strategic Finance, 3(1), 52–70.
Ludeña-Poma, J., Rojas-Gallegos, S., Solano-Ortiz, L., Castro-Chavez, Y., Chahua-Borda, D., & Ludeña-Poma, J. (2024). Influence of resistance to use, perceived ease of use, perceived usefulness, and facilitating conditions in the intention to use telemedicine in Peru. Pharmacia, 71, 1–11.
Mardian, V., Yakin, H., Azzahra, W., Nuraini, & Nabil, Z. F. (2024). Sociopreneur in digital marketing: Empowering the micro, small and medium enterprises (MSMEs) in Bojongpicung villages. Jurnal Layanan Masyarakat, 8(3), 366–380.
Munandar, G. M. (2023). Perubahan Sistem Konvensional Menjadi Sistem Digitalisasi Bagi UMKM Kebumen di Bidang Konveksi (Studi Kasus Tonight Sablon). Jurnal Sistem Dan Teknik Industri, 3(4), 451–458.
Ndifor, C. N., Musonda, N., & Rizkallahi, S. (2023). The Effect of Cashflow Visibility on the Willingness of Financial Institutions to Finance SMEs in Cameroon. International Journal of Management and Accounting, 5(5), 89–98.
Paradizsa, I., & Rahayu, E. (2022). Potential and challenges for private sector to lead warung digitalization in Indonesia. Journal of Society and Empowerment, 2(1), 35–48.
Pontoh, N. M. A., Gamaliel, H., & Kapojos, P. M. (2024). Penerapan aplikasi digital dalam penyusunan laporan keuangan pada usaha mikro: Studi kasus pada 7W Coffee. Manajemen Bisnis dan Keuangan Korporat, 2(2), 67–74.
Rahmah, T. A., & Akbar, F. S. (2024). Analysis of The Effectiveness of the BukuWarung Application as a Financial Management Tool for MSMEs. International Journal of Management Research and Economics, 2(4), 124–137.
Reis, G. P. B. dos, Filho, G. C. da S., Fonseca, M. P., Moçambite, V. da S. C. N., Cunha, E. L. da, Silva, A. M. da, & Alegre, R. S. (2024). Accounting evolution: From tradition to digital innovation in micro enterprises in humaita/am. Journal Arace, 6(3), 4803–4818.
Sjahruddin, H., Chatra, A., Ernawati, E., Saefudin, A., & Launtu, A. (2024). Digitalization and Business Transformation: Young MSME Practitioners’ Perspectives on Current Economic Changes. Journal The Winners, 25(1), 25–33.
Sulaiman, H. J., & Depayanti, L. (2024). Emerging trends of funding sources smes with bibliometric analysis. Motivasi: Jurnal Ekonomi dan Bisnis, 9(2), 127–137.
Suriani, S., Yunus, K., Setiawan, L., & Faridah. (2024). Financial Management Based on Economic Digitalization and Information Technology Utilization Applications in Industry SMEs in Barru Regency, Indonesia. Prosiding Seminar Nasional Forum Manajemen Indonesia.
Susilowati, E., Permadi, A., Hariyanti, S., Munir, , M., & Wahyudi. (2023). Analysis of the implementation of digitalization of financial statements in micro, small, and medium enterprises. Open Access Indonesia Journal of Social Sciences, 6(4), 1048–1054.
Tambunan, T. T. (2022). Digital transformation in Mses: A story from Indonesia. Journal of Economics, Finance and Management Studies, 5(7), 1869–1885.
TarutÄ—, A., DuobienÄ—, J., KlovienÄ—, L., VitkauskaitÄ—, E., & VaraniÅ«tÄ—, V. (2018). Identifying factors affecting digital transformation of SMEs. Proceedings of the 18th International Conference on Electronic Business, 373–381.
Ulfah, A. K., Razali, R., Rahman, H., Ghofur, A., Bukhory, U., Wahyuningrum, S. R., Inderawati, R., & Muqoddam, F. (2022). Ragam Analisis Data Penelitian (Sastra, Riset dan Pengembangan). IAIN Madura Press.
Wahyono, T. (2024). Digital Transformation in MSMEs in Indonesia: The Importance of Commitment to Change. International Journal of Social Service and Research, 4(1), 378–384.
Widjaja, W. (2024). Unlocking financial reliability: AIS contributions to financial statement quality in Indonesian Retail Context. Jurnal Akuntansi dan Sistem Informasi, 9(2).
Widyawan, B., Barlian, A., Haryanto, J., & Bayhaqi, M. H. (2024). Exploring the Benefits and Barriers of QRIS Adoption Among Micro Businesses in North Bogor. Journal of Accounting and Finance Management, 5(4), 636–643.
Widyawan, B., Salman, D., Maesarini, I. W., Faturahman, M. I. A., Astika, Y., Adia, V. R., & Bandi, A. A. (2024). Penyusunan laporan keuangan menggunakan siapik bagi pelaku umkm di Kelurahan Abadijaya Kota Depok. Jurnal Abdimas Sangkabira, 5(1), 91–102.
Downloads
Published
How to Cite
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in International Journal of Social Science and Contemporary Studies. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution--ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
International Journal of Social Science and Contemporary Studies, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, International Journal of Social Science and Contemporary Studies permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and International Journal of Social Science and Contemporary Studies on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. International Journal of Social Science and Contemporary Studies will not be held liable for anything that may arise due to the author(s) internal dispute. International Journal of Social Science and Contemporary Studies will only communicate with the corresponding author.
5.Miscellaneous
International Journal of Social Science and Contemporary Studies will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. International Journal of Social Science and Contemporary Studies editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.