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All Journal Excellent Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis Jurnal Abdimas Ekonomi dan Bisnis Jurnal Applied Research in Management and Business J-LEE - Journal of Law, English, and Economics KREATIF: Jurnal Pengabdian Masyarakat Nusantara Dedikasi: Jurnal Pengabdian Kepada Masyarakat Abdi Makarti Archipelago: Jurnal Pengabdian Kepada Masyarakat Iain Ternate Smart Dedication: Jurnal Pengabdian Masyarakat
Yuliarti, Lusi
Universitas Harapan Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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DUKUNGAN MANAJEMEN DAN INFRASTRUKTUR TEKNOLOGI SEBAGAI FAKTOR PENENTU PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA UMKM Saraswati, Esti; Yuliarti, Lusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3044

Abstract

Introduction: This research investigates the role of management support and technological infrastructure in influencing the usage of Accounting Information Systems (AIS) among micro, small, and medium enterprises (MSMEs) in South Purwokerto District. Methods: Using a quantitative approach, the study employs multiple linear regression analysis with using SPSS software, based on data collected from 150 MSME respondents. Results: The results reveal that technological infrastructure significantly affects AIS usage positively, while management support does not exert a significant partial influence. These findings suggest that the availability and quality of technological resources such as hardware, software, and internet connectivity play a critical role in supporting digital system implementation. On the other hand, managerial involvement alone may not be sufficient to increase AIS adoption if not supported by technical readiness. This supports the Technology Acceptance Model (TAM), particularly the perceived ease of use, which is shaped by infrastructure adequacy. The implication of this study emphasizes the need for MSME stakeholders to improve their digital literacy and infrastructure to optimize AIS utilization. Moreover, adaptive leadership and policy strategies are necessary to support successful digital transformation within the MSME sector. Keywords: accounting information
THE IMPACT OF ACCOUNTING DIGITALIZATION ON MSMEs’ FINANCIAL PERFORMANCE: A RESOURCE-BASED VIEW PERSPECTIVE IN THE CONTEXT OF FINANCIAL LITERACY AND GREEN FINANCE Saraswati, Esti; Yuliarti, Lusi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3495

Abstract

Introduction: This study investigates the impact of accounting digitalisation, financial literacy, and access to green finance on the financial performance of micro, small, and medium enterprises (MSMEs) in Patikraja District, Central Java, Indonesia. Method: Using a quantitative explanatory design, data were collected from 150 valid questionnaires via purposive sampling, with the sample size determined using Slovin’s formula. Multiple linear regression analysis with SPSS version 25 was employed, supported by validity, reliability, and classical assumption tests. The results show that all three independent variables significantly influence MSME financial performance. Among them, financial literacy exerts the strongest positive effect, followed by accounting digitalization and access to green finance. Results: These findings demonstrate that financial knowledge and digital accounting adoption are essential for profitability, efficiency, and resilience, while sustainable financing further supports eco-friendly practices and long-term stability. This study contributes to the Resource-Based View (RBV) literature by integrating financial, technological, and sustainability perspectives. It offers practical implications for policymakers to strengthen literacy programs, expand access to digital tools, and improve MSME access to green finance. Keywords: Accounting Digitalisation, Financial Literacy, Financial Performance, Green Finance, MSMEs
Co-Authors Alfizi, Alfizi Bangun Kristianto, Giovanny Esti Saraswati Farida Istiningrum Giovanny Kristianto Giovanny Kristianto Istiningrum, Farida Istiningrum, RR Farida Kristianto, Giovanny Bangun RR Farida Istiningrum saraswati, esti