EFISIENSI DAN EFEKTIVITAS PENGGUNAAN SOFTWARE AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM

Alisya Gadis Firstania, . (2025) EFISIENSI DAN EFEKTIVITAS PENGGUNAAN SOFTWARE AKUNTANSI DALAM PENYUSUNAN LAPORAN KEUANGAN UMKM. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the efficiency and effectiveness of accounting software use in the preparation of financial statements in Micro, Small, and Medium Enterprises (MSMEs). Accurate, timely, and reliable financial reports are essential for business actors, including MSMEs, to support informed decision-making. The method used in this research is a literature review with a descriptive qualitative approach. Out of 40 journals analyzed, 9 were selected as the main focus of this study based on relevance, credibility, and publication year (2018-2025). The findings indicate that all reviewed accounting software generally provides significant contributions to the efficiency and effectiveness of financial reporting. Efficiency is achieved through automated recording, reduced human error, and time savings in report preparation. Meanwhile, effectiveness is reflected in the accuracy of the presented information, the ability to produce reports in accordance with applicable standards, and ease of use for business operators. This study concludes that the effectiveness of accounting software is strongly influenced by the alignment between software features, business scale, and the readiness of human resources to operate it.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No.Panggil; 2210102046] [Pembimbing: Andy Setiawan] [Penguji 1: Rahmasari Fahria] [Ketua Penguji: Agus Maulana]
Uncontrolled Keywords: Accounting Software, Efficiency, Effectiveness, MSMEs, Financial Reporting, Literature Review
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: ALISYA GADIS FIRSTANIA
Date Deposited: 01 Sep 2025 03:12
Last Modified: 01 Sep 2025 03:12
URI: http://repository.upnvj.ac.id/id/eprint/37570

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