Pengaruh Digitalisasi Akuntansi terhadap Kualitas Laporan Keuangan UMKM
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Abstract
Transformasi digital dalam praktik akuntansi menjadi salah satu strategi utama bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk meningkatkan efisiensi dan akurasi laporan keuangan. Penelitian ini bertujuan untuk mengkaji sejauh mana digitalisasi akuntansi memengaruhi kualitas laporan keuangan UMKM di Indonesia. Kualitas laporan keuangan yang dimaksud mencakup aspek relevansi, keandalan, kemudahan akses, dan ketepatan waktu. Dengan pendekatan studi pustaka dan analisis literatur terbaru, artikel ini menyimpulkan bahwa penerapan teknologi digital seperti software akuntansi berbasis cloud, integrasi aplikasi mobile, serta pelatihan digital accounting mampu meningkatkan pemahaman pelaku UMKM terhadap pencatatan dan pelaporan keuangan. Selain itu, digitalisasi juga berkontribusi dalam mengurangi kesalahan pencatatan manual, meningkatkan transparansi, serta mempermudah akses informasi keuangan untuk keperluan pinjaman, audit, dan pengambilan keputusan bisnis. Namun demikian, terdapat pula hambatan dalam bentuk keterbatasan infrastruktur, literasi digital yang rendah, serta biaya langganan platform digital yang belum terjangkau semua pelaku usaha. Oleh karena itu, sinergi antara pemerintah, penyedia teknologi, dan pelaku UMKM sangat dibutuhkan untuk mendorong pemanfaatan digitalisasi akuntansi secara merata dan berkelanjutan.
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