ANALISIS PEMBAYARAN DIGITAL DALAM IMPLEMENTASI SISTEM INFORMASI AKUNTANSI TERHADAP KEMUDAHAN AKSES SISTEM PEMBAYARAN DAN PENGOLAHAN DATA KEUANGAN PADA SEKTOR UMKM DI KOTA SUKABUMI

This study analyzes the implementation of digital payment and integrated Accounting Information System (AIS) in MSMEs in Sukabumi City, using the Technology Acceptance Model (TAM) framework. It aims to assess the impact of the integration on the ease of access to payments and the efficiency of managing MSME financial reports. Using a qualitative approach with a case study method, data was collected through in-depth interviews, participant observation, and documentation study from various MSME stakeholders. Results show the widespread adoption of digital payments by MSMEs, improving transaction efficiency and financial management. Integration with AIS helps record transactions and generate more accurate financial reports. Challenges include infrastructure limitations, implementation costs, and the need for skilled human resources. It is recommended that MSMEs actively participate in training and adopt the technology gradually. Future research is recommended for longitudinal studies and analysis of external factors affecting technology adoption.

Keywords: MSMEs, Digital payment, AIS, TAM