Utilization of Accounting Digitization for MSMEs Development in the New Normal Era.

Abstract

The effects of the COVID-19 pandemic have had a significant impact on MSMEs in Indonesia. Most MSMEs went bankrupt, only a small part of MSMEs were able to survive and even skyrocketed. Entering the new normal era, it is hoped that MSME actors will be able to rise again and respond to the stretching of the economy by implementing accounting digitization practices in their business processes.

The long-term goal of this research is to enrich the development of science, related to science in the field of accounting information systems. The specific objective is to examine the digitalization of accounting for the development of MSMEs in the new normal era.

Data collection in this study was carried out by distributing questionnaires through online media to MSME actors in Banyumas Regency who were respondents and a direct approach to MSMEs related to the use of financial digitization. The sampling technique in this study using random sampling technique. Meanwhile, for data analysis using Statistical Product and Service Solution (SPSS) version 22.0. The results of the study prove that the digitalization of accounting provides benefits and a positive influence for the development of MSMEs in the new normal era.

Keywords: Accounting System, MSME accounting digitization, new normal.