MSME Performance: Financial Information System, Work Productivity, and E-commerce
Abstract
This study aims to identify and analyze financial information systems, work productivity, and e-commerce on the performance of MSMEs. The approach in this study used a qualitative approach. The sources of informants were seven SMEs in the fields of food and clothing in Makassar City. Data collection techniques were carried out by interviewing informants and literature studies. The steps for the analysis technique used were data reduction, data presentation, and conclusion. The study results show that work productivity and e-commerce effectively support MSME activities to improve MSME performance. At the same time, the financial information system has not been implemented optimally, so MSME performance has not increased optimally. Some MSMEs have done computerized financial bookkeeping, but some MSMEs still do financial bookkeeping manually due to a lack of managerial knowledge and skills. The implications of this research are very important to help MSMEs identify opportunities and challenges by having a good financial information system that can optimize financial management, good productivity, and utilize e-commerce in their business.
References
Adiningrat, A. A., Fitrianti, A. N., Sulistiyanti, R., & Soraya, Z. (2022). Productive and Profit (MSME Strategy to Achieve Business Productivity and Profit in the Midst of the Covid-19 Pandemic) (Produktif dan Profit (Strategi UMKM Mencapai Produktif Usaha dan Profit Di Tengah Masa Pandemi Covid-19)). Solok(ID): Insan Cendekia Mandiri.
Alzahrani, J. (2019). The impact of e-commerce adoption on business strategy in Saudi Arabian small and medium enterprises (SMEs). Review of Economics and Political Science, 4(1), 73-88. https://doi.org/10.1108/REPS-10-2018-013
Anggadini, S. D., & Puspitawati, L. (2011). Accounting Information System (Sistem Informasi Akuntansi). Jakarta(ID): Graha Ilmu.
Ariani, A., & Utomo, M. N. (2017). Study of development strategies for micro, small and medium enterprises (MSMEs) in Tarakan City (Kajian strategi pengembangan usaha mikro kecil dan menengah (UMKM) di Kota Tarakan). Jurnal Organisasi dan Manajemen, 13(2), 99-118.
Arniati, M. A., Rusydi, M., & Adiningrat, A. A. (2021). Bookkeeping learning in increasing income for micro entrepreneurs (Pembelajaran pembukuan dalam meningkatkan pendapatan bagi pelaku wirausaha mikro). Jurnal Solma, 10(1), 23-31. https://doi.org/10.22236/solma.v10i1.5577
Busro, M. (2018). Human Resource Management Theories (Teori-Teori Manajemen Sumber Daya Manusia). Jakarta(ID): Prenadameidia Group.
DHL Express. (September 20, 2016). The 21st-century spice trade: a guide to the cross-border e-commerce opportunity. Retrieved from https://www.dhl.com/discover/en-my/logistics-advice/logistics-insights/21st-century-spice-route
Dinnullah, R. N. I., & Fayeldi, T. (2017). Simple bookkeeping training for Bugul Lor soy milk household business (Pelatihan pembukuan sederhana usaha rumah tangga susu kedelai Bugul Lor). JPM (Jurnal Pemberdayaan Masyarakat), 2(1), 90–96. https://doi.org/https://doi.org/10.21067/jpm.v2i1.1744.European Parliament. (2020). How to Fully Reap the Benefits of the Internal Market for E-commerce? Luxembourg: European Parliament
Haryati, R. A., & Chusminah, S. M. (2019). Analysis of employee performance appraisal in the staffing and general department of the P2P Directorate General of the Ministry of Health (Analisis penilaian kinerja pegawai pada bagian kepegawaian dan umum Direktorat Jenderal P2P Kementerian Kesehatan). Widyya Cipta: Jurnal Sekretari dan Manajemen, 3(1), 61-70.
Indahsari, W. N., Halim, M., & Aspirandy, R. M. (2023). The influence of accounting information systems and e-commerce on the performance of SMEs in the Banyuwangi Region (Pengaruh sistem informasi akuntansi dan e-commerce terhadap kinerja umkm di Wilayah Banyuwangi). JRAK (Jurnal Riset Akuntansi dan Bisnis), 9(1), 80-89.
https://doi.org/10.38204/jrak.v9i1.949
Kuswiratmo, B. A. (2016). Starting a Business Is Easy!: Legal Steps From Establishing a Business Entity to Managing It (Memulai Usaha Itu Gampang!: Langkah-Langkah Hukum Mendirikan Badan Usaha Hingga Mengelolanya). Jakarta(ID): VisiMedia.
Mangkunegara, A. A. P. (2011). Corporate Human Resource Management (Manajemen Sumber Daya Manusia Perusahaan). Bandung(ID): PT. Remaja Rosdakarya
Marshall, B. R., & Steinbart, P. J. (2015). Accounting information system 13th Edition (Sistem Informasi Akuntansi Edisi 13). Tejermahan Kikin Sakinah Nur Safira dan Novita Puspasari. Jakarta(ID): Salemba Empat.
Martono, R. V. (2019). Productivity and Efficiency Analysis (Analisis Produktivitas dan Efisiensi). Jakarta(ID): Gramedia Pustaka Utama
Meliawati, T., Gerald, S. C., & Aruman, A. E. (2023). The effect of social media marketing Tiktok and product quality towards purchase intention. Journal of Consumer Sciences, 8(1), 77-92. https://doi.org/10.29244/jcs.8.1.77-92
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Fundamentals of Qualitative Data Analysis: Qualitative Data Analysis: A Methods Sourcebook, Edition 4. USA: Arizona State University
Mulyadi. (2016). Accounting Information System and Efficiency (Sistem Informasi Akuntansi). Jakarta(ID): Salemba Empat
Nasution, E. (2014). Work motivation in increasing the work productivity of da'wah Faculty employess IAIN Ar-Raniry (Motivasi kerja dalam meningkatkan produktivitas kerja pegawai Fakultas Dakwah IAIN Ar-Raniry). Jurnal Al-Bayan: Media Kajian dan Pengembangan Ilmu Dakwah, 20(29), 1-14. http://dx.doi.org/10.22373/albayan.v20i29.110
Novitasari, D., & Zuraida, L. (2015). The effect of entrepreneurial orientation and entrepreneurial competence on competitiveness (empirical studies on SMEs in DIY) (Pengaruh orientasi kewirausahaan dan kompetensi wirausaha terhadap daya saing (studi empiris pada umkm di DIY)). Jurnal Riset Manajemen, 2(2), 165-178.
Oudan, R. (2010). Strategic decision-making in the emerging field of e-commerce. International Journal of Management and Information Services, 14(2), 19-26. https://doi.org/10.19030/ijmis.v14i2.826
Rivai, V., & Sagala, E. J. (2015). Human Resource Management for Companies 7th Edition (Manajemen Sumber Daya Manusia Untuk Perusahaan Edisi Ke 7). Depok(ID): PT. Raja Grafindo.
Rizki, A. G., Hidayat, K. & Rahma Devita, L. D. (2019). The influence of brand image and price on purchasing decisions in e-commerce shopee Indonesia. (survey of 2015/2016 and 2016/2017 Faculty of Administrative Sciences undergraduate students who buy goods online in e-commerce) (Pengaruh citra merek dan harga terhadap keputusan pembelian pada e-commerce shopee Indonesia. (survei pada mahasiswa S1 Fakultas Ilmu Administrasi Universitas Brawijaya Angkatan 2015/2016 dan 2016/2017 yang membeli barang secara online di e-commerce)). Jurnal Administrasi Bisnis, 72(2), 49-56.
Romney, M. B., & Steinbart, P. J. (2015). Accounting information system (Sistem Informasi Akuntansi). Jakarta(ID): Salemba Empat.
Santosa, P. A. D., Santyadiputra, G. S., & Pradnyana, I. M. A. (2017). PYLE: e-commerce applications using geographic information systems (PYLE: aplikasi e-commerce menggunakan sistem informasi geografis). KARMAPATI (Kumpulan Artikel Mahasiswa Mahasiswa Pendidikan Teknik Informatika), 6(7), 168-181. https://doi.org/10.23887/karmapati.v6i1.9460
Sanny, L., Arina, A., Maulidya, R., & Pertiwi, R. (2020). Purchase intention on Indonesia male's skin care by social media marketing effect towards brand image and brand trust. Management Science Letters, 10(10), 2139-2146. http://dx.doi.org/10.5267/j.msl.2020.3.023
Siswandoko, T., & Darsono, P. (2011). 21st century human resource management (Manajemen sumber daya manusia abad 21). Jakarta(ID): Nusantara Consulting
Sarastyarini, N. M. W., & Yadnyana, I. K. (2018). The influence of e-commerce and the effectiveness of the user's work on performance (Pengaruh e-commerce dan efektivitas kerja pengguna terhadap kinerja). E-Jurnal Akuntansi Universitas Udayana, 24(3),1880-1907. https://doi.org/10.24843/EJA.2018.v24.i03.p09
Sitepu, S. N. B. (2015). The application of management information systems to business start-ups is a case study for students at Ciputra University, Surabaya (Penerapan manajemen sistem informasi pada start-up bisnis studi kasus mahasiswa Universitas Ciputra Surabaya). Proceeding 1st National Conference on Business, Management, and Accounting. ISBN: 978-979-96162-1-0
Sugiyono. (2014). Quantitative, Qualitative and R&D Research Methods (Metode Penelitian Kuantitatif, Kualitatif dan R & D). Bandung(ID): Afabeta
Sutrisno, E. (2011). Human Resource Management (Manajemen Sumber Daya Manusia). Jakarta(ID): Kencana.
Sofiyanti, R., Wiyono, M. W., & Dimyanti, M. (2021). The effect of accounting information systems and e-commerce on company financial performance (profit margin) (case study on micro, small and medium enterprises (MSMEs) in the trade and restaurant sector in Lumajang Regency) (Pengaruh sistem informasi akuntansi dan e-commerce terhadap kinerja keuangan perusahaan (profit margin) (study kasus pada usaha mikro kecil dan menengah (UMKM) sektor perdagangan dan restauran di Kabupaten Lumajang)). Progress Conference, 4(1), 268-274.
Tohari, H. (2014). ASTAH Analysis and Design of Information Systems through the UML Approach (ASTAH Analisis Serta Perancangan Sistem Informasi melalui Pendekatan UML). Yogyakarta(ID): Andi Publisher
Tohardi, A. (2017). Practical Understanding of Human Resource Management (Pemahaman Praktis Manajemen Sumber Daya Manusia). Bandung(ID): Universitas Tanjung Pura, Mandar Maju
Tolstoy, D., Jonsson, A., & Sharma, D. D. (2016). The influence of a retail firm's geographic scope of operations on its international online sales. International Journal of Electronic Commerce, 20(3), 293-318. https://doi.org/10.1080/10864415.2016.1121760
Tolstoy, D., Nordman, E. R., & Vu, U. (2022). The indirect effect of online marketing capabilities on the international performance of e-commerce SMEs. International Business Review, 31(3). 101946. https://doi.org/10.1016/j.ibusrev.2021.101946
Triandra, N., Hambali, D., Nurasia, & Rosalina, N. (2019). Analysis of the effect of e-commerce on improving MSME performance (a case study on MSMEs in Sumbawa Regency) (Analisis pengaruh e-commerce terhadap peningkatan kinerja UMKM (studi kasus pada UMKM di Kabupaten Sumbawa)). Jurnal Ekonomi Dan Bisnis Indonesia, 4(1), 6-10.
https://doi.org/10.37673/jebi.v4i1.259
Tungka, D., Lionardo, M. M., Thio, S., & Iskandar, V. (2020). The influence of social media marketing on Instagram on buying interest in Chatime Indonesia (Pengaruh social media marketing pada Instagram terhadap minat beli Chatime Indonesia). Jurnal Hospital dan Manajemen Jasa, 8(2), 77-87.
Unismuh, R., Adiningrat, A. A., Aisyah, S., Rustam, A., Warda, & Anggoro, R. (2023). Application of a marketing management information system to increase the turnover of food culinary SMEs in Makassar City (Penerapan sistem informasi manajemen pemasaran dalam meningkatkan omzet umkm kuliner makanan Kota Makassar). Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset), 6(2), 248-259.
https://doi.org/10.32529/jim.v6i2.1997
Wibowo. (2016). Performance Management, Fifth Edition (Manajemen Kinerja, Edisi Kelima). Jakarta(ID): PT. Raja Grafindo Persada
Winarno, A., Agustina, Y., Wijijayanti, T., Churiyah, M., & Subagyo, S. (2020). Basic bookkeeping and management training for IKM Sanan Malang City (Pelatihan manajemen dan pembukuan dasar bagi IKM Sanan Kota Malang). Jurnal Karinov, 3(1), 59-64. http://dx.doi.org/10.17977/um045v3i1p58-63
Yang, N., Fu, J., & Wang, Y. (2017). Study of the impact of the cross-border e-commerce model based on the belt and road on China's international trade system. Revista de la Facultad de Ingeniería, 32(8), 490-496.
Zaelani, I. R. (2019). Increasing the competitiveness of Indonesian MSMEs: challenges and opportunities for science and technology development (Peningkatan daya saing UMKM Indonesia: tantangan dan peluang pengembangan IPTEK). Jurnal Transborders, 3(1), 15-31. https://doi.org/10.23969/transborders.v3i1.1746
Authors
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a
This work is licensed under a Creative Commons Attribution 4.0 International License. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. - Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).