TA : Digital Transformation of Accounting Through Artificial Intelligence: A Qualitative Study on MSMES in Surabaya

Anggraini, Dwi Pratiwi (2026) TA : Digital Transformation of Accounting Through Artificial Intelligence: A Qualitative Study on MSMES in Surabaya. Undergraduate thesis, Universitas Dinamika.

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Abstract

This research aims to explore the process of digital transformation of accounting through the application of Artificial Intelligence (AI) in Micro, Small, and Medium Enterprises (MSMEs) in Surabaya. The main problem raised is the low understanding and adoption of AI technology in the financial recording and reporting system by MSME actors, even though digitalization has begun to be applied in general. Using a descriptive qualitative approach, data was collected through in-depth interviews with 12 MSME actors from various business sectors. Purposive sampling and snowball techniques were used to obtain relevant informants, and data were analyzed using thematic analysis methods. The results show that the use of AI is still limited to simple features such as data input automation and transaction classification, with widely varying understandings among business actors. Key challenges include limited digital infrastructure, low technology literacy, and organizational culture resistance to change. Adaptive strategies that have emerged include practical needs-based training and digital mentoring. This study has limitations in geographical coverage and the number of informants, so it cannot be generalized widely. Further research is suggested to examine the integration of AI further on a national scale as well as involving external actors such as technology providers and policymakers.

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