Development of a Value Chain-Based Digital Accounting Model to Enhance the Efficiency and Sustainability of the Jayapura–Wamena Fish Distribution Business

Abstract

The evolution of digital technology has transformed accounting practices globally, including within the small business sector. In the cities of Jayapura and Wamena, the adoption of digital accounting is crucial for enhancing competitiveness, despite specific challenges. This study examines the impact of accounting digitalization on the efficiency of business operators in these cities. The research aims to uncover fundamental insights through deductive analysis and validate them with empirical evidence regarding the role of value-chain-based digital accounting in achieving business efficiency and sustainability. The study focuses on fish-related businesses in the Jayapura–Wamena region, employing a quantitative design that utilizes data collected from 16 business operators via questionnaires. It seeks to apply scientific knowledge and principles by verifying core concepts and the implementation of digital accounting within these fish businesses. This verification is conducted empirically in collaboration with the business operators. The findings reinforce the theoretical concepts under review and are expected to demonstrate that value-chain-based digital accounting positively influences efficiency. Consequently, the study proposes solutions to overcome challenges in improving efficiency and business sustainability, positing that the utilization of value-chain-based digital accounting as an input will yield increased efficiency and sustainable distribution operations as the output.