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Analisis Penerapan Sistem Informasi Akuntansi (SIA) Sederhana Berbasis Aplikasi Pada UMKM Orang Asli Papua Di Kota Jayapura

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 2 (2025) · pp. 155–161

DOI
10.52062/jaked.v20i2.5609
ISSN
2621-6787, 1978-4848
Published
2025-12-20
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This research analyzes the implementation of an accounting information system using the Buku Warung application for Mama-Mama Papua handicraft MSMEs in Abepura District, Jayapura. Using a qualitative case study approach, data were collected through interviews, observation, and documentation from 20 participants along Jalan Raya Abepura. Ten participants owned Android phones and joined the Buku Warung training, while the other ten were interviewed regarding their understanding of record-keeping. Analysis employed Miles’ model before and after implementation. Findings show that prior to adoption, 70% of participants had never kept records, mixed personal and business funds, and relied on memory, due to lack of knowledge, time constraints, and manual systems. After implementation, Android users operated the application, managing stock, recording transactions, and accessing reports. Positive impacts included efficiency recording, accuracy, cash flow monitoring, digital literacy, and the ability to analyze profits and losses for improved financial control and decision-making.

Collaboration network of the authors

31 authors · 111 co-authorship links

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown4
Syaikhul FalahAffiliation unknown4
Pascalina V. S SesaAffiliation unknown3
Agustinus SalleAffiliation unknown2
Rudiawie LarasatiAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Cornelia Desiana MataniAffiliation unknown2
Bill J. C PangayowAffiliation unknown2
Berlinda Shari DamanikAffiliation unknown1
Andi SetiawanAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Hary DarmawanAffiliation unknown1
Dian Junita DewiAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Pascalina Van Sweet SesaAffiliation unknown1
Cornelia D. MataniAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Westim RatangAffiliation unknown1
Yohanis RanteAffiliation unknown1
Rosita WandimboAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Novalia Herlina BleskaditAffiliation unknown1
Sara Marlyn ParuAffiliation unknown1
Adolf ZD SiahayAffiliation unknown1
Bucek Jalu Prasetyo ArjunaAffiliation unknown1
Yohanes Cores SeralurinAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Penerapan Sistem Informasi Akuntansi (SIA) Sederhana Berbasis Aplikasi Pada UMKM Orang Asli Papua Di Kota Jayapura</dc:title>
	<dc:creator>Anouw, Rosalin Ledi Diana</dc:creator>
	<dc:creator>Patma, Kurniawan</dc:creator>
	<dc:creator>Salle, Hesty T.</dc:creator>
	<dc:description xml:lang="en-US">This research analyzes the implementation of an accounting information system using the Buku Warung application for Mama-Mama Papua handicraft MSMEs in Abepura District, Jayapura. Using a qualitative case study approach, data were collected through interviews, observation, and documentation from 20 participants along Jalan Raya Abepura. Ten participants owned Android phones and joined the Buku Warung training, while the other ten were interviewed regarding their understanding of record-keeping. Analysis employed Miles’ model before and after implementation. Findings show that prior to adoption, 70% of participants had never kept records, mixed personal and business funds, and relied on memory, due to lack of knowledge, time constraints, and manual systems. After implementation, Android users operated the application, managing stock, recording transactions, and accessing reports. Positive impacts included efficiency recording, accuracy, cash flow monitoring, digital literacy, and the ability to analyze profits and losses for improved financial control and decision-making.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-12-20</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5609</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i2.5609</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 2 (2025): November; 155-161</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 2 (2025): November; 155-161</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5609/3698</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>