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All Journal Jurnal Akuntansi Indonesia Jurnal Sistem Informasi Akuntansi
Ilham Fajar Eko Saputro
Universitas Bina Sarana Informatika
Computer Science & IT Economics, Econometrics & Finance

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Peran Transformasi Digital dalam Memperkuat Pengaruh Literasi Keuangan terhadap Kinerja UMKM Ilham Fajar Eko Saputro; Nurlaelatul Maulidah; Hendra Lesmana; Ery Suryanti
Jurnal Sistem Informasi Akuntansi (JASIKA) Vol. 6 No. 1 (2026): Mei 2026
Publisher : LPPM UBSI Kampus Kota Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jasika.v6i1.12600

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting Indonesia’s economy; however, the rapid development of digital technology and increasingly intense business competition require MSMEs to improve their financial management capabilities and technological adaptation. This study aims to empirically examine and analyze the effect of financial literacy on MSME performance with digital transformation as a moderating variable in culinary MSMEs in Tegal City. This research uses a quantitative approach with primary data obtained through questionnaires distributed to MSME actors. The population in this study consisted of culinary MSMEs in Tegal City, with a sample of 100 respondents selected using purposive sampling and determined through the Slovin formula. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 25. The results of this study indicate that financial literacy has a positive and significant effect on MSME performance. In addition, digital transformation is proven to strengthen the relationship between financial literacy and MSME performance. These findings indicate that the ability to manage finances and utilize digital technology can improve business performance and competitiveness of MSMEs. Therefore, strengthening financial literacy and optimizing digital transformation are important strategies to support the sustainability and development of MSMEs in the digital era.
Optimalisasi Kinerja UMKM di Kota Tegal melalui E-Commerce dan Sistem Informasi Akuntansi Ardina Wuri Hermayanti; Ilham Fajar Eko Saputro; Heru Sulistiawan
Jurnal Akuntansi Indonesia Vol 14, No 1 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.1.1-9

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis pengaruh penggunaan e-commerce dan sistem informasi akuntansi terhadap kinerja UMKM sektor makanan dan minuman di Kota Tegal. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan perangkat lunak SPSS versi 25 melalui analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, penggunaan e-commerce dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja UMKM. Secara simultan, kedua variabel independen tersebut juga memiliki pengaruh positif signifikan terhadap kinerja UMKM. Temuan ini menunjukkan bahwa pengadopsian teknologi e-commerce dan penerapan sistem informasi akuntansi yang efektif dapat meningkatkan efisiensi operasional dan produktivitas UMKM. Dengan demikian, hasil penelitian ini memberikan implikasi penting bagi pemerintah daerah dan pelaku UMKM untuk memaksimalkan pemanfaatan teknologi dalam pengelolaan bisnis. Penelitian ini diharapkan dapat menjadi dasar dalam perumusan kebijakan dan pelatihan bagi UMKM, serta memperluas wawasan akademisi terkait strategi pengembangan kinerja UMKM berbasis teknologi.Kata Kunci: Kinerja UMKM, E-commerce, SIA Abstract This study aims to analyze the influence of e-commerce adoption and accounting information systems on the performance of SMEs in the food and beverage sector in Tegal City. A quantitative approach was employed, distributing questionnaires to 100 respondents selected using purposive sampling. Data were analyzed using SPSS version 25 through multiple linear regression analysis. The results indicate that both e-commerce adoption and accounting information systems have a positive and significant impact on SME performance individually. Simultaneously, these two independent variables also demonstrate a significant positive influence on SME performance. These findings suggest that leveraging e-commerce technology and effectively implementing accounting information systems can enhance operational efficiency and productivity for SMEs. Consequently, this research provides important implications for local governments and SME operators to optimize technology utilization in business management. The study is expected to serve as a basis for policy formulation and training for SMEs, as well as broaden academic insights into technology-based SME performance development strategies.Keywords:  SME Performance, Accounting Information System and E-commerce.
Co-Authors Ardina Wuri Hermayanti Ery Suryanti Hendra Lesmana Heru Sulistiawan Nurlaelatul Maulidah