Pemanfaatan Aplikasi Kas Untuk UMKM Kuliner dalam Upaya Meningkatkan Pemahaman Literasi Keuangan
DOI:
https://doi.org/10.61231/v0362325Keywords:
Financial Digitalization; Culinary MSMEs; Digital Financial Reports; SIAPIK Application; Business Efficiency; Financial TransparencyAbstract
This Community Service (PKM) activity aims to enhance the understanding and capabilities of Micro, Small, and Medium Enterprise (MSME) operators. The activity targeted 20 culinary MSME operators located in RT 001 RW 005, Kuningan Timur Urban Village, South Jakarta. The implementation utilized the 3P approach—introduction, understanding, and practice—carried out through outreach sessions, training, and direct mentoring on preparing digital financial reports using the SIAPIK application. The results indicate that the MSME operators gained a better understanding of the importance of financial reports, acquired the ability to record transactions systematically, and became capable of compiling simple financial reports digitally. The digitalization of financial management proved to assist MSME operators in improving transparency, operational efficiency, and the accuracy of business decision-making.
References
Anthony, R. N., & Govindarajan, V. (2017). Management Control Systems. New York: McGraw-Hill Education.
Beck, T., & Demirgüç-Kunt, A. (2020). Small and Medium Enterprises: Access to Finance as a Growth Constraint. World Bank Research Observer.
Brigham, E. F., & Ehrhardt, M. C. (2020). Financial Management: Theory and Practice. Boston: Cengage Learning.
Brigham, E. F., & Houston, J. F. (2021). Fundamentals of Financial Management. Boston: Cengage Learning.
Dwayne, G. S., Agustin, P., Saputra, J. E., & Abidin, Z. (2025). Analisis faktor pengaruh sistem pembayaran QRIS terhadap kepuasan penjual UMKM kuliner dengan model Customer Satisfaction Index. Indonesian Journal of Mathematics and Natural Sciences, 48(1).
Gitman, L. J., & Zutter, C. J. (2020). Principles of Managerial Finance. Pearson Education.
Hall, J. A. (2019). Accounting Information Systems. Boston: Cengage Learning.
Harahap, S. S. (2019). Analisis Kritis atas Laporan Keuangan. Jakarta: RajaGrafindo Persada.
Heizer, J., Render, B., & Munson, C. (2020). Operations Management. New York: Pearson Education.
Ikatan Akuntan Indonesia (IAI). (2022). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Jakarta: IAI.
Hendrayanti, S., Fauziyanti, W., & Tamrin, M. (2023). Information technology capabilities and innovation capacities increasing with competitive advantage. Management Analysis Journal, 12(3).
Kementerian Koperasi dan UKM Republik Indonesia. (2022). Transformasi digital UMKM Indonesia. Jakarta.
Kementerian Koperasi dan UKM Republik Indonesia. (2023). Profil UMKM Indonesia. Jakarta.
Kementerian Koperasi dan UKM Republik Indonesia. (2024). LPDB-KUMKM dan SMESCO sebagai “turbocharger” pertumbuhan KUMKM. Kementerian Koperasi dan UKM Republik Indonesia.
Kurnianto, S., & Pramesti, D. (2023). Digitalisasi keuangan dan kinerja UMKM di Indonesia. Jurnal Manajemen dan Bisnis, 18(2), 145–160.
Laudon, K. C., & Laudon, J. P. (2020). Management information systems: Managing the digital firm (16th ed.). Pearson.
Marka, M. M., Azis, N., & Alifiana, M. A. (2018). Pengembangan UMKM Madumongso melalui manajemen usaha dan legalitas usaha. Jurnal Abdimas, 22(2).
Mulyadi. (2020). Sistem Akuntansi. Jakarta: Salemba Empat.
OECD. (2021). The digital transformation of SMEs. Paris: OECD Publishing.
Porter, M. E. (2008). The five competitive forces that shape strategy. Harvard Business Review.
Putra, A. R., & Santoso, B. (2022). Pengaruh sistem pembayaran digital terhadap efisiensi UMKM kuliner. Jurnal Ekonomi dan Kewirausahaan, 12(1), 55–68.
Putra, A. R., Sari, D. P., & Nugroho, Y. (2023). Digital financial management and performance of culinary SMEs. Journal of Small Business Development, 8(2), 45–60.
Rachmadani, W. S., Margunani, & Rachmadi, M. F. (2024). Assistance and digitalization of MSMEs based on optimization of digital promotional content creation. Indonesian Journal of Devotion and Empowerment, 5(2).
Rahayu, R., & Day, J. (2017). E-commerce adoption by SMEs in developing countries.
Journal of Small Business and Enterprise Development, 24(1), 1–16.
Romney, M. B., & Steinbart, P. J. (2021). Accounting Information Systems. Boston: Pearson Education.
Schumacher, A., Erol, S., & Sihn, W. (2019). A maturity model for assessing Industry 4.0 readiness. Procedia CIRP, 52, 161–166.
Soebandhi, S., Ariska, R. A., & Purwitasari, F. (2022). Perluasan pangsa pasar dengan menggunakan metode pemasaran digital pada Asosiasi UMKM Amangtiwi. Jurnal Abdimas, 26(2).
Tahir, H. M., & Inuwa, F. (2019). Technological innovation and SME performance. International Journal of Innovation Science, 11(2), 201–214.
Tambunan, T. (2020). UMKM di Indonesia: Perkembangan, kendala, dan tantangan. Jakarta: Ghalia Indonesia.
Vial, G. (2019). Understanding digital transformation. Journal of Strategic Information Systems, 28(2), 118–144.
Warren, C. S., Reeve, J. M., & Duchac, J. (2016). Financial Accounting. Boston: Cengage Learning.
Zeng, J., Chen, X., & Huang, L. (2021). Digital adoption and SME performance.Technological Forecasting and Social Change, 162, 120–135.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Dini Fitrianti, Raden Ai Lutfi Hidayat
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
