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All Journal Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha
Siti Nurul Hidayah
Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro
Economics, Econometrics & Finance

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EFFECTIVENESS OF ACCOUNTING APPLICATION IMPLEMENTATION ON THE ACCURACY OF FINANCIAL REPORTING OF MSMES IN BOJONEGORO Siti Nurul Hidayah; Dina Alafi Hidayatin; Nurul Mazidah; Hafidza Nash’ul Amrina
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 4 No 1 (2025): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/semnas.v4i1.1324

Abstract

This research aims to analyze the effect of the effectiveness of accounting application implementation on the accuracy of financial reporting for SMEs in Bojonegoro. The research background is based on the lack of trust among SME owners in using digital accounting due to concerns about the accuracy of financial reporting. On the other hand, SMEs need innovation to support their business development. Moreover, SMEs are one of the largest contributors to GDP in Indonesia in general and in Bojonegoro in particular. The method used is quantitative research with a causal associative approach. Data was obtained from 100 respondents who use the BukuWarung, Kledo, or LAMIKRO accounting applications. The data analysis technique used is simple linear regression through SPSS 25. The results show that the effectiveness of accounting application implementation has a significant positive effect on the accuracy of financial statements, with a regression coefficient of 0.352 and an R² of 0.206. This means that this research confirms that the use of accounting applications in SMEs can improve the accuracy of SME financial reporting.
Co-Authors Amrina, Hafidza Nash?ul Hidayatin, Dina Alafi Mazidah, Nurul