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Yuliani Sonata Nakur
Accounting, Faculty of Economics, Tribhuwana Tunggadewi University, Malang, Indonesia
Humanities Social Sciences

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The Effect of Accounting Technology Implementation on Financial Management in Micro, Small, and Medium Enterprises in Batu City Yuliani Sonata Nakur; Risnaningsih Risnaningsih; Sri Andika Putri
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study aims to determine the effect of accounting technology implementation on financial management of Small and Medium Enterprises (SMEs) in Batu City. Financial management is an important aspect for business sustainability; however, many SME actors still do not apply systematic financial recording. The implementation of accounting technology is expected to help business actors record transactions, prepare financial reports, and manage cash flow more effectively and efficiently. This research used a quantitative approach with a survey method through questionnaires distributed to SME actors in Batu City. The sample consisted of 44 respondents selected using purposive sampling technique. Data analysis techniques included validity test, reliability test, classical assumption test, simple linear regression analysis, hypothesis testing (t-test), and coefficient of determination (R²). The results showed that the implementation of accounting technology has a positive and significant effect on the financial management of SMEs in Batu City. This is evidenced by the t-value of 2.408 which is greater than the t-table value of 1.682 and a significance value of 0.020 which is less than 0.05. In addition, the coefficient of determination indicates that accounting technology implementation explains 10% of SME financial management, while the remaining 90% is influenced by other variables not examined in this study. Therefore, it can be concluded that the better the implementation of accounting technology in SMEs, the better the financial management of the business. Thus, SME actors are expected to increase the use of accounting technology to support more effective and sustainable financial management.
Co-Authors Risnaningsih Risnaningsih Sri Andika Putri