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All Journal International Journal of Economics, Business and Innovation Research
Karina Aziza
Universitas Bina Darma Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Accounting Knowledge, Business Age and Digital Literacy on the Use of Accounting Information in MSMEs Karina Aziza; Emilia Gustini
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6182

Abstract

The use of accounting information is an important factor supporting financial management and decision-making in Micro, Small, and Medium Enterprises (MSMEs). However, many MSMEs still do not utilize accounting information optimally, so a study of the factors that influence it is necessary. This study aims to analyze the influence of accounting knowledge, business age, and digital literacy on the use of accounting information in MSMEs in Sematang Borang District, Palembang City. The study used a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method through SmartPLS 4.0 software. Data were collected by distributing questionnaires to 100 MSMEs in Sematang Borang District selected using probability sampling techniques with a simple random sampling method. The results showed that accounting knowledge, business age, and digital literacy each had a positive and significant effect on the use of accounting information. These findings indicate that increasing accounting understanding, business experience, and the ability to utilize digital technology can encourage more optimal use of accounting information. This study concludes that strengthening the internal resources of MSMEs through increasing accounting competency, experience, and digital literacy can support the quality of financial management and more effective business decision-making.
Co-Authors Emilia Gustini