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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Indonesian Journal of Business and Entrepreneurship Research
Nurfadilah Nurfadilah
Universitas Islam Negeri Palopo, Indonesia
Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Siklus Akuntansi Terhadap Kinerja Keuangan UMKM di Kota Palopo Dimoderasi Latar Belakang Pendidikan Srimuliani Hasyim; Dinda Ramadani; Elviani Elviani; Muhammad Ikram S; Nurfadilah Nurfadilah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.14367

Abstract

Kinerja keuangan UMKM, yang merupakan tulang punggung perekonomian, sering terhambat oleh masalah pengelolaan keuangan dan minimalnya penerapan siklus akuntansi. Penelitian ini fokus pada pengukuran sejauh mana penerapan siklus akuntansi mempengaruhi kinerja keuangan UMKM di Kota Palopo serta menguji peran latar belakang pendidikan sebagai pemoderasi hubungan tersebut. Penelitian kuantitatif ini mengumpulkan data langsung (primer) dari 30 pemilik UMKM yang berlokasi di Kota Palopo. Peneliti menerapkan metode purposive sampling (dengan kriteria tertentu) dalam pengambilan sampel. Pengolahan data diimplementasikan menggunakan Regresi MRA dengan dukungan program aplikasi SPSS. Temuan dari penelitian ini menunjukkan bahwa meskipun korelasi positif, pengaruh yang ditimbulkan oleh siklus akuntansi terhadap kinerja keuangan UMKM di Palopo tidak terdapat signifikan dengan nilai signifikan 0,076 > 0,05. Lebih lanjut, latar belakang pendidikan tidak terbukti mampu memoderasi hubungan tersebut dengan nilai signifikan 0,585 > 0,05. Implementasi akuntansi formal saja tidak cukup, melainkan harus didukung oleh faktor lain seperti pelatihan praktis dan pengalaman. Temuan ini menekankan pentingnya pendekatan komprehensif oleh pemerintah dan pelaku UMKM, di luar sekadar pendidikan formal, untuk secara efektif meningkatkan kinerja keuangan.
Public Financial Accountability, Technological Access, and Innovation Capability among Digitally Engaged MSMEs in Indonesia Zainuddin Zainuddin; Arzal Syah; Nurfadilah Nurfadilah
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 3 (2026): Vol. 4, No. 3, August 2026: Indonesian Journal of Business and Entrepreneurship
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i3.386

Abstract

This study examines the associations among Public Financial Accountability (PFA), Technological Access (TA), and Innovation Capability (IC) among digitally engaged Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Drawing on the Resource-Based View (RBV), the study examines whether PFA is associated with TA and IC and whether TA mediates the association between PFA and IC. A quantitative cross-sectional survey was conducted using an online questionnaire administered to digitally engaged MSMEs. Using non-probability accidental sampling, data were obtained from 215 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate a positive association between PFA and IC (β = 0.852, SE = 0.087, t = 9.795, p < 0.001) and between PFA and TA (β = 0.887, SE = 0.036, t = 24.634, p < 0.001). In contrast, TA was not significantly associated with IC (β = 0.069, SE = 0.097, t = 0.715, p = 0.475). The indirect association between PFA and IC through TA was also not statistically significant (β = 0.061, SE = 0.086, t = 0.712, p = 0.476). These findings indicate that technological access alone may not be sufficient to explain variation in innovation capability among digitally engaged MSMEs. Given the cross-sectional design and non-probability sampling approach, the findings are interpreted as statistical associations rather than causal effects.
Co-Authors Arzal Syah Dinda Ramadani Elviani Elviani Muhammad Ikram S Srimuliani Hasyim Zainuddin Zainuddin