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All Journal Al-Kharaj: Journal of Islamic Economic and Business Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani E-Jurnal Akuntansi
Sulkiah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Journal : e-jurnal akuntansi

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The Implementation of Accounting Digitalization and Internal Control on the Quality of Financial Reports Neri Asmira; Sulkiah
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p20

Abstract

This study aims to empirically examine the implementation of accounting digitalization and internal control on the quality of financial reporting among MSMEs in East Lombok. The sample consista of 100 MSMEs selected as the sample from a population of 14,132 MSMEs that consistently maintain financial records. This study utilized purposive smpling for data collection and applied the Partial Least Squere (PLS) method for data analysis. The finding reveal that accounting digitalization does not have a statistically significant positive effect on financial reporting quality. In contrast, internal control exhibits a significant and positive influence on the quality of financial reports. While digitalization can support financial procedures, the findings imply that MSMEs have not yet maximized the potential of this technology. On the other hand, the implementation of effective internal control systems contributes to minimizing errors and fraudulent activities, thereby enhancing the accuracy and reliability of MSMEs’ financial reporting. Keyword: Digital Accounting, Internal Control, Financial Reporting Quality, SMEs
Determinants of Financial Management of SMEs in Aikmel District, East Lombok Regency Ahmad Zaen Zaenuri; Sulkiah
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of SMEs in Aikmel District, East Lombok Regency. The research method used is a survey method with a questionnaire of 75 respondents, namely SMEs in Aikmel District, East Lombok. The results of this study indicate that organizational commitment has a positive effect on financial management, accounting information systems have no effect on financial management, human resource competencies have a positive effect on financial management, and marketing digitalization has a positive effect on financial management.
Co-Authors Ahmad Zaen Zaenuri Linda Junita Lestari Neri Asmira