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All Journal YUME : Journal of Management JBMR: Journal of Business and Management Review Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) International Journal Of Science, Technology & Management (IJSTM) Economics and Digital Business Review International Journal of Social Science East Asian Journal of Multidisciplinary Research (EAJMR) Balance : Jurnal Akuntansi dan Manajemen Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Jurnal Visi Manajemen (JVM) Paradoks : Jurnal Ilmu Ekonomi IIJSE Advances in Management & Financial Reporting JER Jurnal Ekonomi, Manajemen, Akuntansi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi Jurnal Strategi dan Inovasi Bisnis
Yeye Suhaety
Sekolah Tinggi Ilmu Ekonomi Yapis, Dompu
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology 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 Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Advances in Management

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Dampak Penggunaan Teknologi Akuntansi Berbasis Digital Terhadap Efisiensi Pengelolaan Keuangan Usaha Mikro, Kecil dan Menengah Nurfani, Nurfani; Suhaety, Yeye; Zakaria, Ibrahim
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.583

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan teknologi akuntansi berbasis digital terhadap efisiensi pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Dompu. Studi ini dilatarbelakangi oleh meningkatnya kebutuhan UMKM akan sistem pencatatan dan pelaporan keuangan yang efisien, akurat, dan real-time guna mendukung keberlanjutan usaha. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Populasi penelitian terdiri dari pelaku UMKM di Kabupaten Dompu, dan sebanyak 93 responden dipilih melalui teknik convenience sampling. Pengumpulan data dilakukan melalui kuesioner, dan analisis data menggunakan regresi linier sederhana untuk menguji hubungan antara pemanfaatan teknologi akuntansi digital dan efisiensi keuangan. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa penggunaan teknologi akuntansi digital berpengaruh secara positif dan signifikan terhadap efisiensi pengelolaan keuangan UMKM. Penggunaan sistem akuntansi digital terbukti dapat mempermudah proses pencatatan, mempercepat pelaporan keuangan, dan meningkatkan akurasi data keuangan yang diperlukan dalam pengambilan keputusan. Implikasi: Penelitian ini memberikan implikasi praktis bagi pelaku UMKM, instansi pembina, dan pembuat kebijakan untuk mendorong digitalisasi akuntansi sebagai strategi peningkatan efisiensi dan daya saing UMKM, khususnya di wilayah yang sedang berkembang seperti Kabupaten Dompu.
The Influence of Electronic Word of Mouth (e-WOM) on Facebook on Purchase Decisions Elfira, Elfira; Suhaety, Yeye; Fasihat, Dian Urna
Advances in Management & Financial Reporting Vol. 4 No. 2 (2026): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v4i2.788

Abstract

Purpose: This study aims to analyze the effect of Electronic Word of Mouth (e-WOM) on consumer purchasing decisions through Facebook at IKM Mart Mangge Asi in Dompu Regency. Research Method: This study employed an associative quantitative approach. The population comprised 992 Facebook followers of IKM Mart Mangge Asi, of whom 91 were selected using purposive sampling. Data were collected through a Likert-scale questionnaire. The data were analyzed using simple linear regression, supported by tests of validity, reliability, and classical assumptions. Results and Discussion: The findings show that e-WOM has a positive and significant effect on consumer purchasing decisions. However, this high value should be interpreted with caution due to potential construct proximity or measurement bias. Implications: The findings suggest that e-WOM is an important factor in digital marketing practices, particularly for small and medium-sized enterprises that use social media. Future studies are recommended to include additional variables such as brand trust, service quality, and other digital platforms. Originality: This study provides empirical evidence on the role of e-WOM in influencing consumer purchasing decisions through Facebook in the context of a local SME in Dompu Regency.
Co-Authors Andria Firdausan Asmawati Asmawati Asmawati Bulan, Arif Chairul Adhim Elfira Elfira, Elfira Fadillah, Muhammad Fahrul Mauzu Fasihat, Dian Urna Fitriani, Nurlailah Fitriningsih Hairul Anam Iskandar, Rizkiana Lestari, Atun Lestari, Conta Mansyuri, M. Ikhwan MARLINA, LILIS Muhtar Muhtar Mulyati Mulyati Mulyati Mulyati Nasoha, Muh. Ningsih, Fitriani Wahyu Nurasmah Nurasmah, Nurasmah Nurfani, Nurfani Nuriah, Ulfatun Nurul Hayat Nurul Hayat Ovianda, Muhammad Rizqi Rahmadani, Desti Andi Rahmi Rahmi Ramadhan, Muh Syahru Ramadhan, Risca Ariska Rosmalia, Irin Rubiyanti, Desi Rubiyanty, Desi Safinah, Safinah Shoalihin Shoalihin Sumarni Sumarni Syafruddin Syifana, Nanda Wardiati, Wardiati Wulandari, Delfi Yuliana, Emi Zakaria, Ibrahim