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Suryaningsih, Maria
Universitas Teknologi Muhammadiyah Jakarta
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The Influence of Accounting Information System Digitalization and Financial Reporting on the Quality of MSMEs' Financial Reports in South Jakarta: The Moderating Role of Digital Literacy Sahrul Ramadhan; Maria Suryaningsih; Usman Andrianto; Susi Susilawati; Rama Yuli; Panji Supriyadi
International Journal of Management Science and Information Technology Vol. 6 No. 2 (2026): July - December 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v6i2.7973

Abstract

This study aims to examine the influence of accounting information system digitalization (X₁) and financial reporting (X₂) on the quality of MSMEs’ financial reports (Y) in South Jakarta, with digital literacy (Z) serving as a moderating variable. MSMEs in Indonesia continue to face challenges related to the quality of financial records and the limited utilization of digital technologies, which may hinder the production of reliable financial reports. This study employed a quantitative approach using a survey method involving MSME owners and managers in South Jakarta. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3 software. The findings reveal that accounting information system digitalization has a positive but statistically insignificant effect on the quality of MSMEs’ financial reports. Similarly, financial reporting does not significantly influence financial report quality. Furthermore, digital literacy is not found to moderate the relationships between accounting information system digitalization, financial reporting, and the quality of financial reports. These findings suggest that digital transformation among MSMEs in South Jakarta remains at an early stage of adoption and that the effectiveness of financial digitalization depends not only on the availability of technology but also on accounting competencies, organizational readiness, internal control mechanisms, and the integration of digital systems into business processes. In addition, the study highlights the need for refining measurement instruments and expanding future research by incorporating additional determinants of financial reporting quality. This study contributes to the growing body of literature on MSME accounting and digital transformation while providing practical implications for policymakers in designing more effective digital empowerment strategies for MSMEs.
Co-Authors Abdul Rohman ABDUL ROHMAN Abdulah, Budiman Ade Ghofir Ahmad Darda Ahmad Sulthon HB Alvandi Dwi Hardiyanto Amanda Nata Radiyanti Andriana Andriana Ariana Sifa Mufliha Arlis D. Kuraesin Arthur Khalik Razak Asyari Asywar Asywar Budiman Abdullah Chasanah, Solichatun Darda, Ahmad Darodjatun, M.A.S Sridjoko Darwis, Hidayat Dewi Kuraesin, Arlis Fauzi, Muhammad Husni Febrianti, Wenty Ferina Julia Utami Fermadona, Hellen Ghofir, Ade Ibrahim, Luckman Imam Santoso Kaunang, Sandra DE Maftuchach, Viniyati Maftuchah Maftuchah Mahroji, Dwi Marlianingrum, Peggy Ratna Maruf Hidayat Moch. Rizal Mulia Ningsih Mulyanti, Rita Yuni Nova Rini Panji Supriyadi Pratami, Shalsa Dita Pratidhina, Puti Harissa Rahman, Julia Fatia Rama Yuli Ramdani Ramdani Ramdany Ramdany Ramdany Ramdany Ramdany Ramdany Ramdany, Ramdany Rani Eka Arini Rawidjo Rawidjo Rawidjo, Rawidjo Ridwan Ridwan Ridwan Saleh Ridwan Saleh Ridwan Saleh Ridwan Saleh Ridwan Saleh, Ridwan Rika Wulandari Rizaldy, M. Asmi Rizaldy, Mochamad Asmi Rizki Risdianto Ruseno, Ndaru Sahrul Ramadhan Sahrul Ramadhan Sahrul Ramadhan Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri Samukri, Samukri Satriawan, Budhi Suhana Suhana Supriatiningsih, Supriatiningsih Susi Susilawati Susi Susilawati SUSILAWATI, SUSI Suwandi, Lisa Fitria Syamsul Syamsul Tri Agus Susanto Usman Andrianto Usman Andrianto Wati, Lela Nurlaela Yana Priyana Yuli, Rama Yunita , Anita