Optimalisasi Sistem Pembukuan Digital Serta Perannya dalam Memperkuat Kemandirian Keuangan UMKM Pangan Bergizi di Kota Tomohon
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UMKM pangan bergizi memiliki peran penting dalam perekonomian lokal, tetapi pemanfaatan pembukuan digital untuk mendukung pengelolaan keuangan belum sepenuhnya optimal. Penelitian ini bertujuan menganalisis praktik penggunaan pembukuan digital dan potensi kontribusinya terhadap kemandirian keuangan UMKM pangan bergizi di Kota Tomohon. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus eksploratif pada dua UMKM penjualan sayuran, Tunas Berlian dan Lokon Garden, yang dipilih secara purposif. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penggunaan aplikasi SiapIK BI membantu pelaku usaha mendokumentasikan transaksi serta memantau pemasukan dan pengeluaran. Akan tetapi, pencatatan belum konsisten, sedangkan informasi yang tersedia belum dimanfaatkan secara sistematis untuk pengelolaan arus kas, pengendalian biaya, perencanaan modal, evaluasi usaha, dan pengambilan keputusan. Hambatan utama meliputi keterbatasan literasi digital dan akuntansi, keterbatasan waktu, kebiasaan pencatatan manual, serta belum konsistennya pemisahan keuangan pribadi dan usaha. Pembukuan digital berpotensi memperkuat kapasitas pengelolaan keuangan apabila didukung disiplin pencatatan, kemampuan memahami informasi, dan pendampingan berkelanjutan. Temuan ini bersifat kontekstual serta tidak membuktikan hubungan sebab-akibat atau peningkatan kemandirian keuangan secara langsung. Kontribusi penelitian terletak pada penjelasan kesenjangan antara penggunaan aplikasi dan pemanfaatan informasi keuangan dalam praktik pengambilan keputusan pada kedua kasus tersebut.
Optimizing Digital Bookkeeping Systems as an Innovation to Strengthen the Financial Independence of Nutritious-Food MSMEs in Tomohon City
Abstract
Nutritious-food micro, small, and medium enterprises (MSMEs) contribute to local economies, yet digital bookkeeping remains underutilized in financial management. This study examines digital bookkeeping practices and their potential contribution to financial independence among nutritious-food MSMEs in Tomohon City, Indonesia. A descriptive qualitative approach with an exploratory case study design was applied to two purposively selected vegetable-selling enterprises, Tunas Berlian and Lokon Garden. Data were collected through in-depth interviews, observation, and documentation and analyzed through data reduction, data display, and conclusion drawing. Findings indicate that the SiapIK BI application helps owners document transactions and monitor income and expenditure. However, recording practices remain inconsistent, while financial information is not systematically used for cash flow management, cost control, capital planning, business evaluation, or decision-making. Key barriers include limited digital and accounting literacy, time constraints, habitual manual recordkeeping, and insufficient separation of personal and business finances. Digital bookkeeping may strengthen financial management capacity when supported by consistent transaction recording, the ability to interpret financial information, and sustained practical mentoring. These findings are context-specific and do not establish causal effects or demonstrate a direct increase in financial independence. The study highlights the distinction between adopting a digital application and using its information for financial decisions.
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