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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Dinamika Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mimbar Ilmu JAE (Jurnal Akuntansi dan Ekonomi) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Community Engagement and Emergence Journal (CEEJ) Jurnal Penelitian Ekonomi Akuntansi (JENSI) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia AJAR (Asian Journal of Accounting Research) (e-Journal) Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) International Journal of Emerging Research and Review Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Majapahit Journal of Islamic Finance dan Management
Merlyana Dwinda Yanthi
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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The Influence Of The Use Of Accounting Information Systems, Qris-Based Digital Payments, And Financial Literacy On The Performance Of Small And Medium-Sized Enterprises Zeylla Firanika Astuti; Merlyana Dwinda Yanthi
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.859

Abstract

This study aims to determine the effect of the use of Accounting Information Systems, QRIS-based digital payments, and financial literacy on the performance of culinary sector MSMEs in Surabaya City. This study uses a quantitative approach with primary data collected through questionnaires administered to MSME actors who have used accounting information systems and QRIS. The results indicate that Accounting Information Systems, QRIS-based digital payments, and financial literacy have a positive and significant impact on SME performance. These findings indicate that the use of a more structured financial recording system helps business actors generate more accurate financial information for decision making, the use of QRIS improves the smoothness and efficiency of transactions, and financial literacy strengthens the ability of MSME actors to prepare financial plans.
Determinants of Going Concern Audit Opinion Acceptance in Property and Real Estate Companies on the Indonesia Stock Exchange (IDX) I Made Arya Wirasena; Merlyana Dwinda Yanthi
Jurnal Akuntansi Vol 14 No 03 (2026): AKUNESA (May 2026)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n03.p267-284

Abstract

This study analyzes the likelihood of property and real estate companies listed on the Indonesia Stock Exchange (IDX) receiving a going concern audit opinion during 2020–2024. Financial conditions are proxied by profitability, liquidity, solvency, operating cash flow, and sales growth, with the audit committee as the moderator and firm size as the control. The sample was selected using purposive sampling, resulting in 58 companies. The analysis was performed using binary logistic regression and Moderated Regression Analysis (MRA). The test results show that profitability and liquidity have a negative effect on the acceptance of a going concern audit opinion, while solvency has a positive effect. Conversely, operating cash flow and sales growth did not show a significant effect. The audit committee was also not proven to moderate the relationship between financial condition and going concern audit opinions. These findings empirically provide a predictive framework for stakeholders and independent auditors to assess the going concern of companies in the highly volatile property and real estate sector. Further research is recommended to examine other factors and different sectors.
Co-Authors Ahmad Hafidh Agustin Aisyahturrahmi, Aisyahturrahmi Albrian Fiky Prakoso Almira, Diesha Ambar Kusumaningsih Arifah, Ika Dyah Candra Bayu Rama Laksono Bramastio Wahyudi Cantika Sari Siregar Dewi Mufaridah Ayuningsih Dewi Prastiwi Dian Anita Nuswantara Dianwicaksih Arieftiara Eni Wuryani Ervina Agmarita Fauziah, Katherine Fitri Anggra Eni Habib Sholeh Halil Paino Haryati Haryati I Kadek Suryana Wardifa I Made Arya Wirasena Jelin Maulidiavitasari Kusumawati, Nunik Dwi Kusviana, Fika Leny Yuanita Loggar Bhilawa LUCKY RACHMAWATI Made Dudy Satyawan Mardatillah, Alya Nadya Meisya Nilasetiyowati Nerisafitra, Paramitha Ni Nyoman Alit Triani Ni Nyoman Alit Triani Ni Nyoman Alit Triani Nida Fitria Nurani Putri Majid Novi Trisnawati Oktaviani, Fefianti Dwi Putri Permana, Angga Wahyu Bintang Permatasari, Uut Pujiono Pujiono Rachma Indrarini Rediyanto Putra Rendra Arief Hidayat Rendra Arief Hidayat Robbani, Abdullah Azzam ROHMAWATI KUSUMANINGTIAS Salsabila Asadawa Tasya Salviano, Feby Angelica Siti Nurul Rosyiida Triani , Ni Nyoman Alit Ulfa Lailatul Westermann, Alena Zeylla Firanika Astuti