Faktor Penentu Penerapan Akuntansi Digital pada UMKM: Intervensi Pemerintah sebagai Variabel Pemoderasi

Abstract

Technological advance and intense business competition require MSME actors to be able to take advantage of technology in managing their business, one of which is by applying digital accounting. The purpose of this study is to analyze the factors that determine MSME actors in implementing digital accounting with government intervention as a moderating variable. The factors that will be analyzed in this study use the Technology-Organization-Environment (TOE) Framework. The study was conducted on MSME actors in the City and Regency of Tegal with a sampling technique in the form of accidental sampling. The research obtained is in the form of primary data with the technique of collecting it through a questionnaire. The data that has been collected was analyzed using SmartPLS 3.0. The result showed that compatibility, owner commitment, and competitive pressure had a significant effect on the application of digital accounting, while relative advantage had no significant effect on the application of digital accounting. Government intervention is not able to moderate in this research model. The result of this study is expected to be used by the government as consideration for policy making related to the development of a digital financial ecosystem fo MSMEs in the City and Regency of Tegal.

Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung

“…Penggunaan teknologi dan digitalisasi dalam akuntansi dapat meningkatkan efisiensi dan efektivitas dalam mengelola informasi keuangan (Dewi et al, 2022). Penerapan akuntansi digital diharapkan dapat memudahkan usaha kecil dan menengah (UMKM) dalam mengelola keuangan dan meningkatkan kinerjanya (Akadiati et al, 2022;Farida, 2022). Oleh karena itu, dapat disimpulkan bahwa efisiensi berpengaruh positif dan signifikan terhadap digitalisasi akuntansi.…”

ANALYSIS THAT INFLUENCE BUSINESS PRODUCT DEVELOPMENT THROUGH PERFORMANCE FACTORS IN SMEs.

“…Limited activities during a pandemic ultimately put pressure on the Economy, so people hold back their spending. (Aryanto & Farida, 2022) Argues that MSMEs contribute to opening employment opportunities and employment. MSMEs have a substantial contribution, where MSMEs can absorb 96.9% of the total jobs and contribute 60.34% to Indonesia's gross domestic product (GDP).…”