SAFITRI, Ika (2025) Evaluating The Effectiveness of the SI APIK in Generating Financial Statements Based on SAK EMKM in Culinary Small Enterprises Assisted by Bank Indonesia Purwokerto. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This study aims to evaluate the effectiveness of the Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SI APIK) in assisting the preparation of financial reports based on the Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) in small culinary businesses fostered by Bank Indonesia (BI) Purwokerto. The background of this study stems from the fact that many MSMEs in Indonesia still do not implement standardized financial recording practices, primarily due to limited accounting knowledge and the perception that financial reporting is not necessary for their business operations. This negatively affects their ability to access financing and ensure business continuity. The SI APIK application is introduced as a digital solution that simplifies financial recording and promotes structured and standardized financial reporting. This research uses a qualitative phenomenological approach to explore the lived experiences of MSME actors using the SI APIK. Data were collected through in-depth interviews, direct observations, and documentation from 12 culinary MSMEs in Banyumas Regency. The analysis combines Budiani’s (2007) effectiveness theory—which includes indicators such as target accuracy, program socialization, goal achievement, and monitoring—with the Technology Acceptance Model (TAM) by Davis (1989), which examines perceived usefulness, ease of use, attitude toward using, intention to use, and actual use. The results show that the majority of MSME actors found the SI APIK useful in improving their financial recording practices. Many appreciated the application’s simplicity, which enables users, even those without accounting backgrounds, to easily record income and expenses, generate balance sheets, and produce profit and loss statements. Additionally, the application's availability on multiple platforms (Android, iOS, and web-based versions) adds to its accessibility and convenience. In terms of compliance with SAK EMKM, SI APIK supports the preparation of three essential components of financial reporting: the statement of financial position, the income statement, and the notes to financial statements. By using SI APIK, MSMEs gain a better understanding of the importance of transparent and accountable financial reporting, especially when applying for funding from banks or other financial institutions. Despite the positive feedback, the study also identifies several challenges. Many MSME actors still face limitations in digital literacy and financial knowledge, leading to underutilization of the application's full features. Some informants experienced difficulties in recording complex or sector-specific transactions that are not fully accommodated by the current system. Technical constraints, such as internet connectivity and insufficient user support, further hinder consistent application use. Additionally, the lack of continued training and follow-up support affects long-term engagement and effectiveness. Bank Indonesia Purwokerto has introduced training and mentoring programs to address these issues through initiatives like Karya Kreatif Serayu (KKS). These programs not only introduce local products to broader markets but also enhance MSMEs' digital and financial literacy, such as equipping business actors to be able to use applications such as SI APIK independently, understand the benefits of financial reports for business growth, and be ready to utilize technology in their business development. However, the effectiveness of such programs still heavily depends on the willingness and commitment of business actors to adopt new systems and continuously improve. In conclusion, SI APIK is found to be effective in enhancing the quality, accuracy, and standardization of financial reports among BI-assisted culinary MSMEs in Purwokerto. Most informants expressed a positive attitude and intention to continue using the application. Nevertheless, to ensure long-term success, continuous improvement in user guidance, feature development, and personalized support based on user needs is needed. As practical implications, this study recommends that BI Purwokerto strengthen its training programs, expand outreach to other sectors, and develop more intuitive and adaptable features within the SI APIK. Academically, this study contributes to the growing body of research on digital accounting systems for MSMEs in developing countries and underscores the importance of institutional support in the successful adoption of financial technology.

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