Studi Pemanfaatan Teknologi Akuntansi dalam Meningkatkan Efisiensi Pengelolaan UMKM di Sektor Kuliner di Kabupaten Tolitoli sebagai Kawasan Konfirmasi 3T di Indonesia
DOI:
https://doi.org/10.30872/jfor.v27i1/3613Keywords:
Accounting Technology, Management Efficiency, MSMEs, Culinary Sector, Affirmation AreasAbstract
Penelitian ini bertujuan untuk mengkaji pemanfaatan teknologi akuntansi dalam meningkatkan efisiensi pengelolaan Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor kuliner di Kabupaten Tolitolo, sebagai salah satu kawasan 3T (Disadvantaged, Frontier, and Outermost) di Indonesia. Pendataan dilakukan melalui survei kuantitatif terhadap 105 unit pelaku UMKM kuliner dan wawancara mendalam dengan 2 informan utama dan 12 pemilik toko usaha mikro yang mewakili masing-masing penggunaan area taman di Tolitoli. Hasil ini mencerminkan pentingnya intervensi kebijakan digitalisasi keuangan dan pelatihan di bidang afirmasi. Analisis efisiensi menunjukkan bahwa UMKM yang menggunakan teknologi akuntansi cenderung memiliki tingkat efisiensi operasional yang lebih baik, ditandai dengan kecepatan pelaporan, kontrol arus kas, dan akurasi data keuangan yang lebih tinggi. Hasil integrasi data kuantitatif dan kualitatif menunjukkan bahwa pemanfaatan teknologi akuntansi berdampak positif terhadap efisiensi, namun masih terkendala oleh faktor pendidikan, akses teknologi, dan adaptasi digital
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