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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Mejuajua International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Pengabdian Masyarakat Inovasi Digital Business Progress Fundamental and Applied Management Journal
Vina Winda Sari
Universitas Medan Area
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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DIGITAL FINANCIAL ACCOUNTING TRANSFORMATION IN ENHANCING THE QUALITY OF FINANCIAL REPORTING AND THE PERFORMANCE OF MSMES IN MEDAN CITY Vina Winda Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21511695

Abstract

The rapid development of digital technology has transformed financial accounting practices among micro, small, and medium enterprises (MSMEs). This study examines the effect of digital financial accounting transformation on financial reporting quality and MSME performance in Medan City. A quantitative research design was employed using survey data collected from 200 MSME owners and managers who had adopted digital accounting applications in their business operations. Respondents were selected through purposive sampling, while the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that digital financial accounting transformation has a positive and significant effect on financial reporting quality. The use of digital accounting systems improves the accuracy, timeliness, completeness, and accessibility of financial information. Financial reporting quality also has a positive effect on MSME performance by supporting more effective financial planning, cost control, and business decision-making. Furthermore, digital financial accounting directly contributes to improved operational efficiency and business performance. These findings confirm that financial reporting quality plays an important role in strengthening the relationship between digital accounting transformation and MSME performance. The study highlights the need for MSME owners, government institutions, and business-support organizations to improve digital infrastructure, accounting literacy, and technology-based financial management capabilities.
Co-Authors Akbar, Aswin Darmilisani Dian Inda Sari Dian Purnama Sari Dian Purnamasari Dina Maizana Dodi Siregar Endra Saputra Habib Satria Hermansyah Hermansyah Hermansyah Imam Saputra Indri Dayana Irwanto, Muhammad Jusoh, Muzzammil Moranain Mungkin Muhammad Fadlan Siregar Muhammad Habibie Muhammad Syahrizal Muliawati, Novita Eka Nazmah Nazmah, Nazmah Purnama Sari, Dian Puspita Sari, Mega Rodiyah, Ima Wahyu Rusmewahni Simatupang, Bahagia Siti Kadariah SRI RAHAYU Sulistyani, Arum Purba Yoga Tri Nugraha Yuni Andri Ekawati Zakaria, Zulkarnay Zen, Husnul