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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Akuntansi Barelang Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Bisnis Mahasiswa Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Efriyenti, Dian
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh Aplikasi Digital Kualitas Informasi Akuntansi, dan Pemahaman Akuntansi Terhadap Kinerja Usaha UMKM di Kota Batam Ningsih, Restri; Efriyenti, Dian
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11370

Abstract

The rapid development of digital technology encourages MSMEs to improve financial management to enhance business performance. This study aims to analyze the effect of digital accounting applications, accounting information quality and accounting understanding on the business performance of MSMEs in Batam City. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 174 culinary MSME owners in Batu Aji and Sagulung Districts, Batam City. The data were analyzed using multiple linear regression analysis. The results indicate that digital accounting applications, accounting information quality, and accounting understanding each have a positive and significant effect on MSME business performance. Simultaneously, these variables also significantly influence MSME business performance in Batam City. These findings suggest that effective use of digital accounting applications supported by high-quality accounting information and adequate accounting understanding can improve efficiency and competitiveness of MSMEs.
Pengaruh Penggunaan E-Money, Literasi Keuangan, dan Pengelolaan Keuangan Pribadi Terhadap Perilaku Konsumtif Mahasiswa Akuntansi di Kota Batam Br Sembiring, Sofia Agina; Efriyenti, Dian
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11392

Abstract

The expansion of digital financial services, particularly electronic money, has significantly altered the way university students conduct financial transactions. Although e-money offers practicality and transactional efficiency, uncontrolled usage may lead to higher levels of consumptive behavior when it is not supported by sufficient financial literacy and effective personal financial management. This study examines the influence of e-money utilization, financial literacy, and personal financial management on the consumptive behavior of accounting students in Batam City. A quantitative research design was adopted using a survey approach. The study population comprised active undergraduate accounting students in Batam City, from which 272 respondents were selected through purposive sampling. Primary data were obtained through structured questionnaires using a five-point Likert scale and analyzed using multiple linear regression with SPSS. The findings reveal that e-money usage exerts a positive and statistically significant effect on consumptive behavior, whereas financial literacy and personal financial management demonstrate negative and significant effects. Collectively, the independent variables have a significant impact on students’ consumptive behavior, indicating that strengthening financial literacy and personal financial management can help mitigate consumptive tendencies amid the growing adoption of e-money.
Co-Authors Andriani, Ricca Anggiaputri, Ajeng rizky Anita, Dewi Apriana Apriana Azmiana , Risca Azmiana, Risca Br Sembiring, Sofia Agina Elisabeth, Gusniar Famy, Rivaldo Febriana, Ramadhana Firli, Irfani Fitriadi Fitriadi Hikmah Hikmah Invantoro, Deni Joane, Joane Julkam, Julkam Kelvin Kristina Kristina L. Tobing, Vargo Christian Lai Juniawati Lusi Susanti, Lusi manurung, henok rolencius Muhammad Yusuf Mulawarman Mulawarman Mutiara, Ilva Nemmy, Nemmy Ningsih, Restri Nita, Elvira Nofatilofa, M, Marentina Nur Alam, Septian Octaviani, Vira Pandiangan, Kiki Dewi Sinta Paramita, Nurul Indah Prima, Argo Putra Purba, Ramina Rustam, Triana Ananda Santi, Julia Silaban, Rosi Simamora, Elen Roito Sitanggang, Novia Christin Srimayanti, Depi Tobing , Vargo Christian L. Wahyuni, Gita Wangdra, Ronald Willya, Willya yosafat nababan, fery