Revolusi Akuntansi Kontemporer: Mendorong Kualitas Bisnis UMKM Berkelanjutan
DOI:
https://doi.org/10.57178/paradoks.v9i3.2540Keywords:
Akuntansi Kontemporer, Kualitas Bisnis, Praktik Akuntansi, UMKMAbstract
Praktik akuntansi kontemporer termasuk faktor paling penting dalam pengembangan UMKM yang penerapannya masih dipertanyakan diberbagai wilayah di Indonesia. Studi kasus ini bertujuan untuk mengetahui sejauh mana penerapan akuntansi kontemporer dalam penguatan kualitas bisnis UMKM di Kecamatan Tanete Riattang Kabupaten Bone. Studi ini menyertakan empat pelaku UMKM sebagai informan yang dipilih menggunakan teknik purposive sampling. Pengumpulan data penelitian ini menggunakan instrumen pedoman wawancara. Data yang terkumpul diolah menggunakan triangulasi sumber data dengan tahapan-tahapan analisis, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menginformasikan bahwa penerapan praktik akuntansi kontemporer oleh UMKM mencakup perencanaan bisnis, pengendalian keuangan, dan pengambilan keputusan bisnis mampu meningkatkan penjualan dan laba usaha. Lebih lanjut, perencanaan bisnis, pengendalian keuangan, dan pengambilan keputusan bisnis yang diberlakukan UMKM mampu mendorong penguatan kualitas bisnis UMKM secara berkelanjutan di masa-masa mendatang. Menindaklanjuti temuan ini, maka penguatan kualitas bisnis UMKM melalui pelatihan penerapan akuntansi harus lebih dioptimalkan, sehingga memberikan pengetahuan dan pemahaman bagi pelaku UMKM untuk mempraktikan akuntansi dalam menjalankan aktivitas bisnis.
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