Digitalisasi Administrasi Keuangan dan Pengendalian Stok untuk Penguatan Tata Kelola Berlyan Food

Suripto Suripto; Lusmino Basia; Agus Salim; Firsty Ramadhona Amalia Lubis; Lestari Sukarniati; Nurul Azizah Az Zakiyah; Selly Kudrati Ningsih

doi:10.32509/abdimoestopo.v9i2.7083

Digitalisasi Administrasi Keuangan dan Pengendalian Stok untuk Penguatan Tata Kelola Berlyan Food

Suripto Suripto, Lusmino Basia, Agus Salim, Firsty Ramadhona Amalia Lubis, Lestari Sukarniati, Nurul Azizah Az Zakiyah, Selly Kudrati Ningsih

Abstract

Food MSMEs play an important role in the local economy, yet many still face problems in financial recording and inventory control. Berlyan Food, a small enterprise selling baking ingredients and food supplies in Bantul, experienced similar constraints, including unsystematic cash records, poorly monitored expenditures, and estimation-based inventory management. This community service program aimed to strengthen the partner's capacity to implement digital financial administration and Excel-based inventory control so that business management becomes more orderly, accurate, and directed. The program applied a participatory and practical approach through initial assessment, digital template design, training, mentoring, and evaluation. The subjects consisted of 6 participants, namely 1 owner and 5 employees. Data were collected through observation, interviews, documentation, and a closed-ended questionnaire using a 5-point Likert scale. Quantitative descriptive and qualitative descriptive analyses were employed. The findings show that the overall program achievement reached 4.25 or 85.0 percent, categorized as very high. The economic aspect scored 4.20, social work aspect 4.20, intention to change 4.33, business mindset change 4.33, and product development orientation 4.17. These findings indicate that simple Excel-based administrative digitalization can improve recording discipline, strengthen work responsibility, foster commitment to change, and open product development orientation in baking ingredients and food supplies

Keywords

Digitization of MSMEs; Inventory; Financial Record; Business Governance; Food MSMEs

Full Text:

PDF

References

Ahmed, M. G. (2022). Influence of accounting records on performance of small and medium enterprises in Malaysia. Journal of Finance and Accounting. https://doi.org/10.53819/81018102t5056

Al-Hattami, H. M. (2022). Impact of AIS success on decision-making effectiveness among SMEs in less developed countries. Information Technology for Development, 30, 472–492. https://doi.org/10.1080/02681102.2022.2073325

Arora, A., Rodríguez, C., Carver, T., Rojas-Rozo, L., & Schuster, T. (2022). Evolving a conceptual framework and developing a new questionnaire for usability evaluation of blended learning programs in health professions education. McGill Journal of Medicine. https://doi.org/10.26443/mjm.v21i1.961

Damayanti, M., & Putra, P. (2023). Digital Financial Bookkeeping Training for MSME Entrepreneurs. Entrepreneurship and Community Development. https://doi.org/10.58777/ecd.v2i1.229

Damayanty, P., Putri, T. A., & Putri, T. R. (2023). Pendampingan penyusunan laporan keuangan sederhana dan pemanfaatan aplikasi akuntansi pada UMKM. Jurnal Abdi Moestopo, 6(2). https://doi.org/10.32509/abdimoestopo.v6i2.3080

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008

Eric, M., Kiige, N. C., Omache, H., Maena, D., & Mabberi, C. (2024). Effect of bookkeeping on financial performance of agribusiness enterprises in Mbale City. International Journal for Multidisciplinary Research. https://doi.org/10.36948/ijfmr.2024.v06i03.20976

Gaoat, M., Cabungcal, C., Enriques, C., Medios, Z., Ruiz, H., Villanueva, J. L., & Gacrama, B. I. (2023). Impact of inventory management on financial performance of MSMEs in Santiago City. American Journal of Economics and Business Innovation, 2(3). https://doi.org/10.54536/ajebi.v2i3.1839

Ikhtiari, K., Muslim, M., & Nurfadila, N. (2024). Improving MSME Accounting Financial Recording Skills Based on Android Applications. Advances in Community Services Research. https://doi.org/10.60079/acsr.v2i2.137

Irzavica, N., Gusti, K. W., & Hadi, N. T. (2025). Generate Financial Reports for Micro, Small and Medium Enterprises (MSMEs) Using Microsoft Excel. International Journal of Community Service Learning. https://doi.org/10.23887/ijcsl.v9i2.90698

Junanto, S., Tuanaya, R., Shofa, M. F., Muntaha, M., & Fajrin, L. P. (2024). Learning evaluation of the study group of Packages C programme in Sragen Regency. Jurnal Penelitian Dan Evaluasi Pendidikan. https://doi.org/10.21831/pep.v28i1.22822

Kaligis, S., Walukow, I., & Rengku, J. (2023). Development of Computer Accounting Applications with Microsoft Excel VBA (Macro). Journal Research of Social Science, Economics, and Management. https://doi.org/10.59141/jrssem.v2i07.378

Khaled, J., Kamil, I., Prihanto, H., & Venni, R. (n.d.). Penerapan Pembimbingan Manajemen Kas pada Usaha Kecil , Mikro , dan Menengah untuk Meningkatkan. 323–336.

Kusmiyati, N., Hamidah, & Kadir. (2023). CIPPO model evaluation on the English language training program at the Indonesian Navy Education Services. International Journal of Human Capital Management. https://doi.org/10.21009/ijhcm.07.01.8

Lemmens, K., Rutten-van Mölken, M. P. M. H., Cramm, J. M., Huijsman, R., Bal, R. A., & Nieboer, A. P. (2011). Evaluation of a large scale implementation of disease management programmes in various Dutch regions: A study protocol. BMC Health Services Research, 11, 6. https://doi.org/10.1186/1472-6963-11-6

Madurapperuma, M., Thilakerathne, P., & Manawadu, I. (2016). Accounting Record Keeping Practices in Small and Medium Sized Enterprise’s (SME’s) in Sri Lanka. Journal of Finance and Accounting, 4(4), 188. https://doi.org/10.11648/j.jfa.20160404.14

Najib, M., & Fahma, F. (2020a). Investigating the Adoption of Digital Payment System Through an Extended Technology Acceptance Model: An Insight from the Indonesian Small and Medium Enterprises. International Journal on Advanced Science, Engineering and Information Technology, 10(4), 1702–1708. https://doi.org/10.18517/ijaseit.10.4.11616

Najib, M., & Fahma, F. (2020b). Investigating the Adoption of Digital Payment System through an Extended Technology Acceptance Model. International Journal on Advanced Science, Engineering and Information Technology. https://doi.org/10.18517/ijaseit.10.4.11616

Nizar, M., Rakhmawati, A., & Rakhmawati, N. (2025). Simple Accounting Training for Optimizing Financial Recording of Batik Gempol MSMEs. Darmabakti Cendekia: Journal of Community Service and Engagements, 7(1), 14–21. https://doi.org/10.20473/dc.v7.i1.2025.14-21

Nurqamarani, A., Sogiarto, E., & Nurlaeli, N. (2021). Technology Adoption in Small-Medium Enterprises based on Technology Acceptance Model: A Critical Review. Journal of Information Systems Engineering and Business Intelligence. https://doi.org/10.20473/jisebi.7.2.162-172

Puspitawati, L., Lhutfi, I., & Qudratov, I. (2024). Enhancing inventory efficiency: The role of strategic management accounting and integrated management accounting information systems. Cogent Business & Management, 11. https://doi.org/10.1080/23311975.2024.2429801

Rodríguez, V. H. P., López, R. D. J. T., & Vera, W. R. G. (2025). Innovations in Inventory Management to Improve the Profitability of Local SMEs. F1000Research, 14. https://doi.org/10.12688/f1000research.168900.3

Roffia, P., Henschel, T., & Getzin, F. (2024). Nice to value: Unraveling the nexus between management accounting use and financial performance: A quantitative study of SMEs. Journal of the International Council for Small Business, 6, 48–54. https://doi.org/10.1080/26437015.2024.2386267

Sandaruwandi, S. V. C., Panditharathna, K., & Rathnayake, S. (2024). Financial management practices and small and medium-scale enterprises’ performance in Sri Lanka. International Journal of Accountancy, 3(2). https://doi.org/10.4038/ija.v3i2.53

Sandy, C. L. M., Rahmati, R., Nurhayati, A., Rahmi, R., & Husna, A. (2024). PKM digitalisasi laporan keuangan Bumdes Tumpok Mesjid berbasis web berdasarkan SAK ETAP dan pelatihan pemasaran secara online. PENGABDI. https://doi.org/10.26858/pengabdi.v5i2.67965

Santoso, F. (n.d.). Pendampingan Pendaftaran Hak Merek Sebagai Upaya Peningakatan Keunggulan Kompetitif UMNKM Womenpreneur Kabupaten Bogor. 210–216.

Senan, N. (2024). Optimizing financial performance: The interplay between financial management and accounting information systems in Yemeni SMEs. Asian Economic and Financial Review. https://doi.org/10.55493/5002.v14i9.5155

Siringoringo, Z. I. D., & Karsam. (2025). Pengaruh cloud accounting dan pengendalian internal terhadap kualitas laporan keuangan UMKM di Jawa Timur. JEKPEND: Jurnal Ekonomi Dan Pendidikan. https://doi.org/10.26858/jekpend.v8i2.76501

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540

Waruwu, M. (2021). Evaluation of the online mode-based the candidate of headmaster training program by using the Kirkpatrick evaluation model. Jurnal Pendidikan Dan Pengajaran. https://doi.org/10.23887/jpp.v54i3.35482

Wati, M., Syafina, L., & Nurwani, N. (2024). MSME development through simple bookkeeping, financial management and internal control training. Quantitative Economics and Management Studies. https://doi.org/10.35877/454ri.qems2676

Yosintha, R., Ramadhika, B., Hasani, W. V., & Cahyaningrum, A. (2024). Program evaluation on online English for tourism course: A study in Borobudur Conservation Center. AIP Conference Proceedings. https://doi.org/10.1063/5.0210234

Yusriani, Y., Liong, H., & Warka, W. (2022). Penyusunan laporan keuangan berdasarkan SAK entitas mikro kecil menengah pada Toko Sembako Raya Purnama Maros. Jurnal Ilmiah Akuntansi.

DOI: https://doi.org/10.32509/abdimoestopo.v9i2.7083