Qualitative Evaluation: Implementation Constraints of Accounting Digitalization of Fish Processing MSMEs in Pacitan, East Java
Published 2025-06-22
Keywords
- MSME’s,
- Accounting digitalization,
- Accounting system,
- Financial data,
- Business continuity
Copyright (c) 2025 Niken Pramula Ningrum, I Made Laut Mertha Jaya (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study aims to explore the implementation constraints of accounting digitalization among fish-processing MSMEs in Pacitan, East Java, using a qualitative descriptive approach. Data were collected through interviews and observations with selected MSME actors and local government representatives. The findings reveal that the majority of MSMEs have not adopted digital accounting systems due to limited human resources, technological literacy, and infrastructure, particularly internet connectivity. However, a few businesses that have implemented digital systems reported improvements in financial reporting efficiency and decision-making. The study concludes that digital accounting can significantly enhance MSME performance, but greater support through training and infrastructure development is needed to ensure broader adoption.
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