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Journal : jraba

DIGITALIZATION OF ACCOUNTING INFORMATION IMPACT ON MSMEs' PROFITABILITY AND PRODUCTIVITY mutoharoh; Winarsih; zahrah Buyong, Siti
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 5 No 2 (2020): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v5i2.46026

Abstract

This study aims to examine the impact of digitalization of accounting information on MSMEs profitability and productivity. The population in this study wasMSMEs in Semarang which were registered at the Cooperative and UMKM Agency of Semarang as of October 2019 totaling 17.010 units. There are 300 cases selected using purposive sampling method with the criteria that the companies use computerize transaction recording and/or utilize smart devices for business communication. The primary data were collected from MSMEs' manager through questionnaire that wasdistributed in several public events such as exhibition and seminars. The study took the simple regression analysis utilizing SPSS 22.0 software. The findings show that that digitalization of accounting information has significant impacts on increasing profitability. Another finding shows that digitalization of accounting information does not affect the companies' productivity. This research is based on the Technological Acceptance Model (TAM) theory and the Schumpeterian theory. In practice, the results of this study can be socialized to the MSMEsmanagers so that theycan use this to evaluate the implementation of accounting information in their business. This study can also be used by government and others related parties to consider in providing business assistance for MSMEs to improve the impact of digitalization ofaccounting information
Co-Authors Acep Ega Wihara Adinda Sekar Febrianti Ahmad Taufiq Alfina Al Marsa Putri Ali Khamdilah Ambaho, Yance Andhi Sukma Hanafi Andreas Andrie Djatmiko Anggaraeni, Suci Wulan Anthon Efani Ardani, Arneta Karenina Ari Rahmayani, Chanidia Armika, Norma Rahmatika Hadi Arnia Wijias Wati Athoillah Bagyo Yanuwiadi BAHRUL ULUM Bayudewa, Yovananda Benny Djaja Cahya Wulandari Dahlia Mutiara Denas Hasman Nugraha Desi Ekawati Devi Permatasari Devinta Agustina Dewi, Khaira Diah Ayu Kharismawati Dita Prameswari Dita, Dita Prameswari Era Revika Erliyani, Dian Fani Fadila Fariha Azzahra Fauzi, Nurul Baridah Fitriani Mediastuti Frisya Naomi Nurezalita Gregoria Ariyanti Gunawan Heni Jusuf Imanuel, Ester Putri Asri Indah Rahayu Intan Diah Prihastuti Ismail Istiqomah, Dwi Ayu Istri Bartini Ito’, Ahmad Izzul Jumiati Junadi Lapian, Stanss. L. H. V. Joyce Maftukh Zabaidi Makalisang, Meiland Martina Fitriyaningrum Maryono Maura Gita Cahyani Muhammad Aldhi Bagustha Utama Muhammad Yudith Eddwina Murdiana, Velda Mutoharoh Mutoharoh Naila Najihah Nanda, Fitra Nanda Dewi Nining Tunggal Sri Sunarti Nisa', Charisma Aulia Novita Alvionita Nur Aliyah Nurkumala Sari Ogi, Imelda W. J. Ormak, Naomi Pambudi, M Aji Luhur Pasaribu, Nauli Pinorsinta Pramita Yakub Purnamasari, Merisa Eka Purwoko Putra, I Made Wahyu Sandika Qoiri, Mutmainah Nur Rahmadhani, Lailani Octavia Ratna Wardani Retno Haryanti Ridha Nurkholifah Rinda Tirta Pratiwi Rindengan , Yaulie Romadani, Moh. Nafis Husen Runadi, Taruga Sa’adatud Daroini Rahmania Setiawati, Lucki Dwi Setyo Budi Susanto Silvya L. Mandey Situasih Sri Martono Sri Martono, Sri Sri Martuti Sugiharti, Dona Rahayu Sukarti Sukarti Suripatty, Roberthair suryaningsih Suyadi Syahrul Fauzi Syam, Darmawati Transelasi, Fajar Trisetyaningsih, Anugerah Destia Tumbuan , Willem J. F. A. Uliana Sianipar, Jennifer Margareth Umi Kalsum Utami, Prapti Wahyu Setyowati Wahyuni, Okvita Wahyuningsih, Endah Tri Wahyuningsih, Ida zahrah Buyong, Siti