October 23, 2025

Digital Transformation and Financial Report Accountability: A Study of MSMEs Post-Pandemic in Indonesia

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DMDiana Magfiroh

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Implication

Qualitative analysis shows digital transformation improves financial reporting practices in MSMEs, suggesting stronger accountability frameworks are necessary.

Key Points

The integration of digital technology improves financial reporting practices in MSMEs post-pandemic.
Findings indicate that while most MSMEs use digital technology, standardized financial reporting remains underdeveloped.
Qualitative case study involving interviews and observations across several regions of Indonesia reveals major barriers to digital adoption.
Policy interventions and training initiatives are critical for enhancing financial accountability and overcoming existing obstacles.

Cite This Study

Diana Magfiroh (2025) studied this question.

synapsesocial.com/papers/68f9bad6d7353cfcfc68f40b https://doi.org/10.59784/jtipjournal.v1i2.14

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Implication

Qualitative analysis shows digital transformation improves financial reporting practices in MSMEs, suggesting stronger accountability frameworks are necessary.

Digital Transformation and Financial Report Accountability: A Study of MSMEs Post-Pandemic in Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

Digital Transformation and Financial Report Accountability: A Study of MSMEs Post-Pandemic in Indonesia

Discussion

Member takes

Implication

Key Points

Cite This Study

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