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
- 10.2991/978-2-494069-83-1_101How to use a DOI?
- UMKM; Management Accounting Model; Digital,4D
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.
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Cite this article
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 -