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All Journal Agrikultura Jurnal SOLMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jambura Equilibrium Journal Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Nekton Jurnal Abdimas Kartika Wijayakusuma International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Science and Technology (FJST) IJES : Indonesian Journal of Environmental Sustainability.
Sapriyadi, Wandi
Universitas Muhammadiyah A.R. Fachruddin
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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IMPLEMENTATION OF A CLOUD-BASED ACCOUNTING INFORMATION SYSTEM TO IMPROVE FINANCIAL TRANSPARENCY OF MSMES IN TANGERANG REGENCY Sapriyadi; Abu Naim; Purwani Husodo; Annisa Risqi Sulistya Kusuma Wardhani; Siti Fatimatul Zuhro; Rina Ambarwati; Ervina Yennie Permanningrum; Andika Mugi Gumilang; Fery Updi; Adam Zulfahmi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i11.1269

Abstract

The rapid advancement of information technology has significantly influenced the business landscape, including the Micro, Small, and Medium Enterprises (MSME) sector in Tangerang Regency. As key contributors to regional economic growth, MSMEs face the urgent need to adopt digital transformation, particularly in financial management. However, many MSMEs continue to rely on manual or spreadsheet-based systems, which hinder financial transparency, accuracy, and efficiency. This study aims to analyse the implementation of cloud-based accounting information systems (AIS) and their impact on improving MSMEs’ financial transparency in Tangerang Regency. The research employs a quantitative descriptive method, using questionnaires distributed to 100 MSME owners and financial staff who have implemented cloud-based accounting systems. Data were analysed through simple linear regression using SPSS 26 to determine the relationship between the implementation of cloud-based AIS (independent variable) and financial transparency (dependent variable). The results indicate that the implementation of cloud-based AIS has not significantly improved financial transparency among MSMEs in Tangerang Regency, with an R-squared value of 0.003 and a significance level of 0.624 (>0.05). This suggests that only 0.3% of financial transparency variation is explained by the use of cloud-based systems, while 99.7% is influenced by other factors such as digital literacy, infrastructure readiness, and managerial support. Despite the weak statistical correlation, the findings highlight the strategic potential of cloud-based accounting systems to enhance operational efficiency, data accessibility, and stakeholder trust. The study concludes that the success of digital transformation among MSMEs requires not only technological adoption but also government facilitation, training in digital literacy, and policy support to maximise transparency and accountability in financial management.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION, FINANCIAL LITERACY, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS OF TANGERANG REGENCY MSMES Ervina Yennie Permananingrum; Abu Naim; Annisa Risqi Sulistya Kusuma Wardhani; Fachmi Al Faroqi; Andika Mugi Gumilang; Nor Fatah Ulinnuha; Sapriyadi; Ahmad Pauji
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1407

Abstract

MSMEs, or micro, small, and medium-sized enterprises, are essential to Tangerang Regency's economic growth. However, a lot of MSME owners still struggle to produce high-quality financial statements because of poor internal control, low accounting awareness, incomplete technology utilisation, and inaccurate records. Their capacity to evaluate business situations, control cash flow, and develop long-term strategies is impacted by this circumstance. Thus, the purpose of this study is to examine how internal control, financial literacy, and the use of Accounting Information Systems (AIS) affect the quality of MSMEs' financial statements in Tangerang Regency. Purposive sampling was used to identify 200 MSME respondents for this quantitative study. A standardised Likert-scale questionnaire was used to gather the data, and SPSS was used for analysis, which included multiple linear regression and traditional assumption tests. The model is suitable for additional study when classical assumption testing reveals that the data satisfy the conditions for autocorrelation, heteroscedasticity, multicollinearity, and normality. According to the regression results, the quality of financial statements is positively and significantly impacted by AIS adoption (β = 0.315; Sig. = 0.000), financial literacy (β = 0.291; Sig. = 0.000), and internal control (β = 0.348; Sig. = 0.000). The biggest predictor is internal control, suggesting that regular assessments, job segregation, and monitoring systems are essential to guaranteeing the dependability and correctness of MSME financial reporting. Additionally, the F-test shows that all three variables have an impact on financial statement quality at the same time (Sig. = 0.000). The three variables account for 53.9% of the variation in financial statement quality, whereas other factors not included in the model account for 46.1%, according to the coefficient of determination (R² = 0.539).
THE INFLUENCE OF FINANCIAL TECHNOLOGY (FINTECH) USAGE, FINANCIAL LITERACY, SAVING HABITS, AND CAPITAL STRUCTURE ON THE FINANCIAL CAPABILITY OF MSMES IN TANGERANG REGENCY Nor Fatah Ulinnuha; Abu Naim; Sapriyadi; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Mardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1408

Abstract

MSMEs in Tangerang Regency deal with a number of financial management issues, such as low financial literacy, poor saving practices, an uneven capital structure, and inefficient use of financial technology (Fintech). These circumstances affect MSMEs' limited ability to manage cash flow, secure capital, and sustain firm stability. This study aims to quantitatively analyse the influence of Fintech usage, financial literacy, saving habits, and capital structure on the financial capability of MSMEs in Tangerang Regency. The research method uses an associative approach with multiple regression analysis techniques applied to 200 MSME respondents selected through purposive sampling. The research instrument is a Likert scale that is evaluated using validity and reliability tests, while data analysis is carried out using SPSS using classical assumptions, t, and F tests. The study's findings indicate that the following variables—Fintech, financial literacy, kebiasaan menabung, and modal structure—have a positive and significant impact on UMKM's financial capabilities, both in a parallel and parallel manner. The Adjusted R-Squared value of 0.612 indicates that 61.2% of the financial variability can be explained by the developed model. This study highlights the importance of financial education, effective financial management, and the use of financial technology to increase UMKM's financial capabilities in the digital age. It is anticipated that this will serve as a catalyst for government agencies, financial institutions, and Fintech companies to develop more effective UMKM strategies
THE INFLUENCE OF PRODUCTION PLANNING, INVENTORY CONTROL, PRODUCT QUALITY, AND COST EFFICIENCY ON THE OPERATIONAL PERFORMANCE OF MANUFACTURING COMPANIES Maman Supriatman; Abu Naim; Agus Hermawan; Sapriyadi; Mardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 3 (2026): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The manufacturing sector faces increasing pressure due to rising production costs, fluctuating demand, and intense global competition, forcing companies to improve operational performance to remain competitive and sustainable. Many manufacturing firms still experience inaccurate production planning, imbalanced inventory levels, inconsistent product quality, and inefficient cost management, resulting in delivery delays, high holding costs, product returns, and declining profitability. This study aims to analyze the influence of production planning, inventory control, product quality, and cost efficiency on the operational performance of manufacturing companies. A quantitative explanatory approach was employed using primary data collected from 200 managers and operational staff through structured questionnaires. The data were analyzed using Structural Equation Modeling (SEM) with AMOS to examine both simultaneous and partial effects. The results indicate that the research model demonstrates good goodness-of-fit and that all four variables have positive and significant effects on operational performance. Product quality shows the strongest influence, followed by production planning, cost efficiency, and inventory control. Together, these factors explain 72% of the variance in operational performance. The findings emphasize that integrating effective planning, inventory management, quality assurance, and cost control is essential for improving productivity, efficiency, competitiveness, and long-term sustainability in manufacturing organizations.
Co-Authors Abdul Azis Ambar Abu Naim Abu Naim Adam Zulfahmi Adelia Dwi Valentin Adibrata, Sudirman Adriyansyah, Nico Agus Hermawan Ahmad Pauji Akbar, Arham Hafidh Aldia, Dia Ali, Nursiah Alqodri, Muhammad Faris Andika Mugi Gumilang Angelia, Fera Animah Animah Annisa Risqi Sulistya Kusuma Wardhani Arief Rahman Aulia, Ihsan Fathoni Azizah, Aulia Nur Budianto, Rizki Citra Ayu, Citra Dedi Dedi Efendi, Muhammad Ichsan Ervina Yennie Permananingrum Ervina Yennie Permanningrum Evitulistiono, Rizki FACHMI AL FAROQI Febrianto Febrianto, Febrianto Ferizal, Jemi Fery Updi Gunawan, Robi Hafizah, Adisti Hernadi, Raden Irmayani Irmayani Kartomo Komarullah, Umam M. Yogi Riyantama Isjoni Maman Supriatman Mardi Maulana, Eka Muhammad Hussin MUHAMMAD MAHATIR Muhammad Syaiful Mujahida, Ummul Mulyadi Abdul Wahid Nor Fatah Ulinnuha Nurfy, Ariadin Purwani Husodo Rina Ambarwati Rinarso, Berlian Dwi Sandri, Sandri Sartono Sartono Sartono, Sartono Setiyani, Irma Siti Fatimatul Zuhro Siti Fatimatul Zuhroh Soerahman, Soerahman Soesilo, Rahman Sofyan Sofyan Sulistiyo, Suryo Supriyade, Supriyade Syamsudin Syamsudin Syamsudin Toaha, Sahabuddin Wahyu Adi Wardhani, Anisa Rizki Sulistya Kusuma Wardhani, Annisa Risqi Sulistya Kusuma Yuyun Anggraini