KESIAPAN UMKM DALAM MENGHADAPI TRANSISI STANDAR AKUNTANSI: EKSPLORASI KESENJANGAN KOMPETENSI SDM DAN TANTANGAN DIGITALISASI LAPORAN KEUANGAN

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy through their contributions to employment, income equality, and local economic resilience. However, amid changes in the business environment, MSMEs face two major challenges: the implementation of increasingly structured accounting standards and the acceleration of financial system digitization. This article aims to analyze MSMEs’ readiness to face the transition to accounting standards by highlighting gaps in human resource (HR) competencies and the challenges of financial statement digitization. The study employs a Systematic Literature Review (SLR) method on various empirical studies from 2020–2025 sourced from a selected literature matrix. The study’s findings indicate that most MSMEs are not yet fully prepared. Key obstacles include low accounting literacy, limited proficiency in using financial technology, difficulties in separating personal and business finances, and resistance to transitioning from manual to digital record-keeping systems. On the other hand, the study also indicates that accounting digitization can enhance operational efficiency, transparency, reporting speed, and even business profits when supported by adequate human resource competencies. This article concludes that SME readiness is multidimensional and cannot be measured solely by technology ownership. Integration is needed between human resource training, simplification of accounting standards, policy support, and a sustainable mentoring ecosystem so that SMEs can transform sustainably.