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All Journal International Journal of Science and Environment Indonesian Journal of Taxation and Accounting
Vina Winda Sari
Universitas Medan Area, Medan, Indonesia
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Mathematics Physics Social Sciences

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Implementation of Software-Based Accounting Information Systems in MSMEs and its Effect on Smoothness of Internal Audit (Food sector MSMEs in Langkat Regency) Laily Ramadhani; Jung Sen; Adi Harianto; Tony Honkley; Vina Winda Sari
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.235

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, including in Langkat Regency, where the food sector serves as a key economic pillar. A persistent challenge faced by these enterprises is the predominance of manual financial recordkeeping, which increases the risk of errors and complicates internal audits. This study aims to analyze the impact of software-based Accounting Information Systems (AIS) on the effectiveness of internal audits within food-sector MSMEs in Langkat Regency. The research employs an associative quantitative method, with a sample of 97 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software. The findings reveal that the implementation of software-based AIS has a positive and significant effect on the smooth execution of internal audits, as indicated by a t-statistic of 19.898 (greater than the critical value of 1.985) and a p-value of 0.000 (less than 0.05). Among the 95 valid respondents, 40% reported using accounting software and experiencing benefits such as improved accuracy in recordkeeping, timely financial reporting, and enhanced ease of internal auditing. The implications of this study underscore the importance of advancing digital accounting literacy, fostering local government support, and expanding access to affordable software solutions to strengthen transparency and competitiveness among food-sector MSMEs.
Digital Accounting Use and Perceived MSME Performance: Mediating Roles of Perceived Financial Reporting Quality and Financial Literacy Agustina; Vina Winda Sari
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.1078

Abstract

Purpose - This study examines whether Digital Accounting Use improves Perceived MSME Performance and whether Perceived Financial Reporting Quality and Financial Literacy operate as parallel mediating capabilities among current users of digital financial-recording tools. Methods - A quantitative cross-sectional explanatory design was applied to 200 MSME owners and managers in five economic centers of North Sumatra, Indonesia. The respondents were purposively selected because their businesses already used at least one digital financial-recording tool. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to evaluate the measurement and structural models. Findings - Digital Accounting Use significantly increased Perceived Financial Reporting Quality (β = 0.788, p < 0.001), Financial Literacy (β = 0.771, p < 0.001), and Perceived MSME Performance (β = 0.565, p < 0.001). Perceived Financial Reporting Quality (β = 0.493, p = 0.002) and Financial Literacy (β = 0.326, p = 0.025) also positively affected Perceived MSME Performance. The indirect effects through Perceived Financial Reporting Quality (β = 0.445, p < 0.001) and Financial Literacy (β = 0.252, p = 0.028) were significant, indicating partial mediation. The model explained 73.3% of the variance in Perceived MSME Performance (R² = 0.733). Research implications - MSME digitalization programs should combine sustained use of accounting technologies with reporting discipline and financial-literacy development so that technological resources are converted into decision-useful information and managerial capability. Originality - The study advances a post-adoption capability perspective by separating the informational pathway of Perceived Financial Reporting Quality from the human-capability pathway of Financial Literacy and testing both mechanisms simultaneously.
Co-Authors Adi Harianto Agustina - Jung Sen Laily Ramadhani Tony Honkley