Mentoring-Based Implementation of Accounting Information Systems for Enhancing MSMEs Financial Management in Magelang City, Indonesia

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DOI:

https://doi.org/10.32665/jarcoms.v5i1.6295

Keywords:

accounting information systems, community service, MSME Empowerment, digitalization of financial, MSME assistance

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) sering menghadapi tantangan dalam menjaga pencatatan keuangan yang terstruktur, yang mengakibatkan terbatasnya pengendalian keuangan. Program ini bertujuan untuk meningkatkan kapasitas manajemen keuangan UMKM melalui implementasi Sistem Informasi Akuntansi (SIA) berbasis pendampingan yang disesuaikan dengan karakteristik bisnis di Kota Magelang, Indonesia. Program ini melibatkan 31 UMKM dari sektor kuliner, ritel, kelontong, jasa, dan aksesoris. Pendekatan pendampingan partisipatif berbasis bantuan berorientasi tindakan diterapkan, yang terdiri dari penilaian awal praktik pencatatan keuangan, identifikasi masalah pembukuan dan pengendalian internal, implementasi pembukuan digital secara bertahap, dan penguatan manajemen data berbasis cloud dan praktik pengendalian internal. Sebelum intervensi, sebagian besar UMKM bergantung pada pencatatan manual atau semi-manual yang terfragmentasi, tidak real-time, dan rentan terhadap kesalahan dan kehilangan data. Setelah pendampingan, mitra UMKM menunjukkan peningkatan kemampuan dalam memelihara catatan transaksi yang lebih terstruktur, memantau persediaan dan arus kas secara lebih sistematis, dan menyiapkan laporan keuangan sederhana untuk mendukung evaluasi bisnis. Program ini memfasilitasi pergeseran dari pencatatan administratif menuju pemanfaatan informasi keuangan untuk pengambilan keputusan operasional dan manajerial. Studi ini memberikan kontribusi berupa model pendampingan AIS yang kontekstual dan adaptif yang dirancang untuk usaha kecil dengan beragam tingkat literasi akuntansi, menyoroti bahwa adopsi AIS yang berkelanjutan di UMKM bergantung pada bantuan partisipatif, kesesuaian sistem, dan transformasi manajerial bertahap.

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Published

2026-02-26

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Vol. 5 No. 1 (2026): Journal of Research Applications in Community Service

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