Digital Transformation of MSME Financial Management Based on Accurate: A Case Study on KJA Partners

Abstract

Purpose: This research aims to evaluate the implementation process of Accurate accounting software in Micro, Small, and Medium Enterprises (MSMEs), identify supporting and inhibiting factors, analyze user perceptions, and assess the impact before and after implementation to formulate an effective digital transformation strategy.

Methodology/approach: This research uses a descriptive qualitative design with a multiple case study approach. Data were collected thru in-depth interviews, direct observations, and document analysis on ten SMEs in Surabaya that have been using Accurate for at least one year. The validity of the data is maintained using source triangulation, technique triangulation, and member checking.

Findings: The research results show that the use of Accurate significantly improves the accuracy, speed, and transparency of financial reports and ensures compliance with SAK EMKM standards. However, operational obstacles still frequently occur, especially in inventory management errors (unit discrepancies, incorrect COGS calculations, negative stock), incorrectly recorded service transactions, and inconsistent reconciliations. The main obstacles include limited digital literacy among human resources, inadequate hardware and network infrastructure, the absence of standard operating procedures (SOPs), and initial psychological resistance.

Practical implications: SMEs need to establish strict internal SOPs that connect the warehouse and finance departments, conduct ongoing technical training, and optimally utilize vendor support to maximize the benefits of digital accounting.

Originality/value: This research provides empirical insights into the operational, technical, and non-technical challenges in the implementation of desktop/cloud-based accounting for MSMEs in Indonesia, not just merely looking at its theoretical benefits.