Management Accounting in Digital MSMEs: An Adaptive Model to Support Growth in the Creative Economy Era

Dessy Adelin; Jonnardi; Primadonna Ratna Mutumanikam; Laela Lanjarsih

doi:10.59890/ijatss.v3i11.128

Authors

Dessy Adelin Perbanas Institute Jakarta
Jonnardi Universitas Tarumanagara
Primadonna Ratna Mutumanikam Perbanas Institute Jakarta
Laela Lanjarsih Perbanas Institute Jakarta

DOI:

https://doi.org/10.59890/ijatss.v3i11.128

Keywords:

Digital Management Accounting, Operational Digitization, Digital SME Growth, Creative Economy

Abstract

Digital transformation has become a strategic necessity for Micro, Small, and Medium Enterprises (MSMEs) to survive and grow in the creative economy era. However, many MSMEs still face limitations in financial management and operational efficiency due to low technology adoption. This study aims to analyze the influence of Digital Management Accounting and Operational Digitization on Digital SME Growth. The method used is a quantitative approach with a survey technique through questionnaires distributed to 50 digital MSME actors. The data were analyzed using SPSS through validity tests, reliability tests, normality tests, multicollinearity tests, multiple linear regression, t-tests, and F-tests. The results show that Digital Management Accounting has a positive and significant effect on the growth of digital MSMEs, with a t-value of 3.492 and significance of 0.001. Operational Digitization also has a significant effect, with a t-value of 2.586 and significance of 0.012. Simultaneously, both variables have a significant influence on MSME growth, which is supported by the results of the F-test with an F-value of 18.526 and a significance of 0.000. The research discussion emphasizes that digitalization in accounting and operational aspects can improve efficiency, decision quality, and the competitiveness of MSMEs in facing the dynamics of the creative economy. In conclusion, the success of MSMEs in the digital era is largely determined by the extent to which they can adopt and integrate technology into financial management and business processes comprehensively

References

Ajiga, D., Okeleke, P. A., Folorunsho, S. O., & Ezeigweneme, C. (2024). The role of software automation in improving industrial operations and efficiency. International Journal of Engineering Research Updates, 7(1), 22-35. https://doi.org/10.53430/ijeru.2024.7.1.0031

Almashhadani, M., & Almashhadani, H. A. (2023). The influence of technological capacity and financial capacity on promoting firm competitiveness and firm performance. Journal of Humanities, Social Sciences and Business, 3(1), 125-141. https://ojs.transpublika.com/index.php/JHSSB/

Amory, J. D. S., & Mudo, M. (2025). Transformasi ekonomi digital dan evolusi pola konsumsi: Tinjauan literatur tentang perubahan perilaku belanja di era internet. Jurnal Minfo Polgan, 14(1), 28-37. https://doi.org/10.33395/jmp.v14i1.14608

Arkhipova, D., Montemari, M., Mio, C., & Marasca, S. (2024). Digital technologies and the evolution of the management accounting profession: a grounded theory literature review. Meditari Accountancy Research, 32(7), 35-64. https://doi.org/10.1108/MEDAR-07-2023-2097

Badria, N., & Hasanah, N. (2024). The role of digital accounting for smes in facing business challenges in the digital era. Accounting and Finance Studies, 4(4).

Barreto, A., Gomes, P., Quesado, P., & O’Sullivan, S. (2025). Advancements in management accounting and digital technologies: A systematic literature review. Accounting, Finance & Governance Review, 34. https://doi.org/10.52399/001c.137301

Cosa, M., & Torelli, R. (2024). Digital transformation and flexible performance management: A systematic literature review of the evolution of performance measurement systems. Global Journal of Flexible Systems Management, 25(3), 445-466. https://doi.org/10.1007/s40171-024-00409-9

Fähndrich, J., & Pedell, B. (2025). Evaluating the influencing factors and effects of the digitalization of management control. Journal of Accounting & Organizational Change, 21(2), 278-311. https://doi.org/10.1108/JAOC-07-2023-0125

Gao, J., Siddik, A. B., Khawar Abbas, S., Hamayun, M., Masukujjaman, M., & Alam, S. S. (2023). Impact of E-commerce and digital marketing adoption on the financial and sustainability performance of MSMEs during the COVID-19 pandemic: An empirical study. Sustainability, 15(2), 1594. https://doi.org/10.3390/su15021594

Gholami, A., Khanmohamadi, M. H., Vakilifard, H., & Ranjbar, M. (2025). Presenting the Management Accounting Model in the Digital Era. Management Strategies and Engineering Sciences, 7(4), 71-80. https://doi.org/10.61838/msesj.7.4.8

Gupta, S., Tuunanen, T., Kar, A. K., & Modgil, S. (2023). Managing digital knowledge for ensuring business efficiency and continuity. Journal of Knowledge Management, 27(2), 245-263. https://doi.org/10.1108/JKM-09-2021-0703

Harun, H., Nurain, N., & Nurwani, N. (2025). Integration of Digital Payment Literacy and Accounting in Promoting the Growth of MSMEs. Journal of Accounting Science, 9(2), 324-351. https://doi.org/10.21070/jas.v9i2.2009

Hasbolah, F., Rosli, M. H., Hamzah, H., Omar, S. A., & Bhuiyan, A. B. (2021). The digital accounting entrepreneurship competency for sustainable performance of the rural Micro, Small and Medium Enterprises (MSMES): An empirical review. International Journal of Small and Medium Enterprises, 4(1), 12-25. https://www.cribfb.com/journal/index.php/ijsmes

Hendrawan, S. A., Chatra, A., Iman, N., Hidayatullah, S., & Suprayitno, D. (2024). Digital transformation in MSMEs: Challenges and opportunities in technology management. Jurnal Informasi dan Teknologi, 6(2), 141-149. https://jidt.org/jidt

Hendrawati, E., Kholidiah, K., & Pramudianti, M. (2024). Optimizing Digital Accounting to Improve MSME Performance through the Quality of Accounting Information. International Journal of Social and Management Studies, 5(6), 1-13. https://doi.org/10.5555/ijosmas.v5i6.438

Ikhtiari, K., Muslim, M., & Nurfadila, N. (2024). Improving MSME Accounting Financial Recording Skills Based on Android Applications. Advances in Community Services Research, 2(2), 62-73. https://doi.org/10.60079/acsr.v2i2.137

Kumar, R., Dutta, G., & Phanden, R. K. (2025). Digitalization adoption barriers in the context of sustainability and operational excellence: implications for SMEs. Engineering Management Journal, 1-17. https://doi.org/10.1080/10429247.2024.2372519

Mahera, R. M., & Suryadi, N. (2025). Transformasi Mekanisme Pasar Dalam Ekonomi Berbasis Teknologi Digital. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 2(11). https://ojs.daarulhuda.or.id/index.php/Socius/article/view/1558

Nusantara, A. H. S., Kartaatmadja, A. T., Umam, I. K., & Saedudin, R. R. (2024). Digitizing business processes to improve operational efficiency in companies. SITEKNIK: Sistem Informasi, Teknik dan Teknologi Terapan, 1(1), 17-23. https://doi.org/10.5281/zenodo.14712569

Pangestu, J. C., & Akwila, K. (2024). Improving MSME Performance: Strategic Management Accounting, Accounting Information Systems, And Management Control Systems Moderated by Financial Technology. Journal of Accounting and Finance Management, 5(3), 394-405. https://doi.org/10.38035/jafm.v5i3.691

Rahayu, S., & Diatmika, I. P. G. (2025). Exploring the Role of Digital Marketing in Empowering MSMEs: Evidence from Sumbawa Regency. International Journal of Management and Business Intelligence, 3(2), 91-100. https://doi.org/10.59890/ijmbi.v3i2.12

Ratmono, D., Frendy, & Zuhrohtun, Z. (2023). Digitalization in management accounting systems for urban SMEs in a developing country: A mediation model analysis. Cogent Economics & Finance, 11(2), 2269773. https://doi.org/10.1080/23322039.2023.2269773

Saleh, C., Mohamad, S., Talipi, N., & Budiawan, S. (2025). Measuring the Impact of Digital Technology Adoption on the Operational Efficiency of MSMEs in Indonesia. Amsir Accounting & Finance Journal, 3(1), 27-34. https://doi.org/10.56341/aafj.v3i1.570

Saputri, S. R., & Arnilasari, M. (2025). Eksplorasi Pemanfaatan Aplikasi Keuangan Digital dalam Penyusunan Laporan Keuangan oleh Pelaku UMKM Muda. Journal of Islamic Economic Studies, 1(2), 121-133.

Sharma, K. (2024). The Impact of e-commerce on operational cost efficiency in modern businesses. Sachetas, 3(3), 56-62. https://doi.org/10.55955/330006

Sunggara, A. D., Nurhaliza, P., Ferdinand, A. T., & Dirgantara, I. M. B. (2022). Digital marketing on sales effectiveness and market expansion for MSMEs: A literature review. Arthatama: Journal of Business Management and Accounting, 6(2), 55-65. http://journal.lifescifi.com/index.php/art/article/view/461

Syahsudarmi, S. (2019). Ekonomi Kreatif Sebagai Solusi Alternatif Meningkatkan Daya Saing di Era Digital. Jurnal Daya Saing, 5(1), 23-29. https://doi.org/10.35446/dayasaing.v5i1.328

Triwahyono, B., Rahayu, T., & Kraugusteeliana, K. (2023). Analysing the role of technological innovation in improving the operational efficiency of MSMEs. Jurnal Minfo Polgan, 12(1), 1417-1426.

Wang, Z., Lin, S., Chen, Y., Lyulyov, O., & Pimonenko, T. (2023). Digitalization effect on business performance: role of business model innovation. Sustainability, 15(11), 9020. https://doi.org/10.3390/su15119020

Winata, D. A. (2025). Application Of Accounting Information System in Improving Financial Management Efficiency in MSME Associations. Jurnal Maneksi (Manajemen Ekonomi dan Akuntansi), 14(2), 696-704.

Yani, A., Manafe, M. W. N., & Santosa, S. (2025). Analysis of the Role of Digital Technology in Driving Business Model Innovation in MSMEs: Implications for Enhancing Operational Efficiency and Sustainable Economic Growth.