Pengenalan Pencatatan Keuangan Usaha Mikro Kecil dan Menegah Berbasis Digital di Kelurahan Situ Gede, Kecamatan Bogor Barat, Kota Bogor

  • Nia Kurniawati Hidayat
  • Gusti Raganata PT Buku Usaha Digital


Limitations of financial record system imply a difficulty for MSME actors in executing the right decisions in their business and accessing credit. This community service activity aims to provide awareness about the importance of financial records for MSMEs, an introduction to digital-based financial recording and financial recording practices for MSMEs. This training which is carried out offline and is attended by MSMEs in Situ Gede Village, West Bogor District, Bogor. This training begins with facilitating a participants’ discussion to gain an initial understanding of digital-based financial reports, then continues with the delivery of material and evaluation in the form of joint practice of making daily financial records of each participants’ businesses using digital application. Achievement on learning outcomes is measured by increasing participants’ skills in using digital financial recording applications (BukuWarung) to carry out financial records. The various features that exist in BukuWarung's digital financial records potentially support MSME actors to arrange their financial reports. Obstacles in implementing activities arise from the level of knowledge on basic accounting and proficiency in using digital technology. Around 80% of participants were able to make financial records using the application, while about 20% were unable to apply or partly due to application installation problems and unsupported devices. For the sustainability of the program, a dialogue platform that facilitates users exchange experiences and information regarding digital financial applications and continuous coaching is important to reduce obstacles that may occur in the future.


Download data is not yet available.


Arasti Z. 2011. An empirical study on the causes of business failure in Iranian context. African Journal of Business Management. 5(17): 7488–7498.

Belás J, Vojtovič S, Ključnikov A. 2016. Microenterprises and significant risk factors in loan process. Economics and Sociology.

BukuWarung. 2021. Bahan Presentasi Pelatihan Penggunaan Aplikasi BukuWarung

Fauzi AA, Shen ML. 2020. The digitalization of micro, small, and medium-sized enterprises (MSMEs): An institutional Theory Perspective. Journal of Small Business Management. 10.1080/00472778.2020.1745536

Ginting K. 1994. Profil Usaha Kecil di Indonesia (Kumpulan Essai). Jakarta (ID): LPM-FEUI

Harianto RA, Sari PN. 2021. Strategic digitalization of UMKM business as an alternative to survive the COVID-19 pandemic. Linguistics and Culture Review. 5(S1): 617‒623.

Haryanti DM. 2018. Potret UMKM Indonesia: Si Kecil yang Berperan Besar. [Internet]. [Diakses pada: ]. Tersedia pada:

Niode IY. 2009. Sektor UMKM di Indonesia: Profil, Masalah dan Strategi Pemberdayaan. Jurnal Kajian Ekonomi dan Bisnis OIKOS-NOMOS. 2(1): 1‒10.

Oliveira L, Fleury A, Fleury MT. 2021. Digital power: Value chain upgrading in an age of digitization. International Business Review. 30(6): 101850.

Prasetyo PE. 2020. The role of government expenditure and investment for MSME growth: Empirical study in Indonesia. The Journal of Asian Finance, Economics, and Business. 7(10): 471‒480.

Psaila K. 2007. Constraints and opportunities for micro-enterprises in Malta. Bank of Valletta Review. 35: 25‒38.

Saleh MAK, Manjunath KR. 2020. Moving towards digitalization in small and medium enterprises in least developed countries, Review of the case of Yemen. International Journal for Modern Trends in Science and Technology. 6(8): 233‒239.

Setyawati Y, Hermawan S. 2018. Persepsi Pemilik dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) atas Penyusunan Laporan Keuangan. Riset Akuntansi dan Keuangan Indonesia. 3(2): 161‒204.

Shofawati A. 2019. The role of digital finance to strengthen financial inclusion and the growth of SME in Indonesia. KnE Social Sciences. 389‒407. kss.v3i13.4218

Susanti L, Setiawanto B. 2021. Pelaku UMKM di Kota Bogor naik 64,37%. [Internet]. [Diakses pada: ]. Tersedia pada:

Wijoyo H, Bakrie W. 2020. Digitalisasi Umkm Pasca Pandemi Covid-19 di Riau. Dalam: Prosiding Konferensi Nasional Administrasi Negara Sinagara. Surabaya (ID)