ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL REPORTING DIGITALIZATION TO INCREASE REVENUE OF MADURA GROCERY STORES

The purpose of this research is to analyze the application of digitalization of financial reports at the MSME
Klontong Madura Shop which has 24-hour non-stop operating hours to provide convenience for people
who have urgent needs. Madura clontong shops have spread rapidly in Surabaya since the last three years.
This type of research uses a qualitative approach which aims to explore or develop a proposition or explain
the meaning behind reality. The use of this method is used to explore various problems surrounding the
clontong shop business. The qualitative method requires internal data validation. The results of this
research show that the recording carried out by the UMKM Toko Klontong Madura is limited to daily
income and expenditure based on transactions. The importance of digitizing financial reports as an effort
to survive Klontong Madura MSMEs in today's modern era. Efforts to implement digitalization of financial
reports hope to (i) be able to separate the personal activities of the business owner from the business
financial records (namely in the Financial Position Report); (ii) able to support the business continuity
efforts; (iii) as an activity to record, classify, and present company transactions using units of measurement
of money; (iv) there is a consistent recording method from period to period.