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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

ANTESEDEN DAN KONSEKUENSI DIGITALISASI PELAPORAN KEUANGAN PADA UKM BIDANG REAL ESTATE DAN KONSTRUKSI DI JAWA TENGAH Aryanto, Aryanto; Ida Farida
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9296

Abstract

Adoption of digital-based accounting technology will help SMEs to produce quality financial information so that it can be a reference for business strategy decisions to improve business performance. The purpose of this study is to analyze the influence of antecedent variables, namely accounting knowledge, business experience, business strategy on the digitalization of financial reporting, and the consequences of digitalization of financial reporting on company performance in SMEs in the Real Estate and Construction Sector in Central Java. This study analyzes data using a variant-based Structural Equation Model (SEM) statistical method approach, with an alternative Partial Least Square (PLS) approach. The results of this study reveal that accounting knowledge and business strategy have a significant impact on the digitalization of financial reporting. In addition, the digitalization of financial reporting contributes significantly to company performance. However, business experience does not show a significant influence on the digitalization of financial reporting in SMEs.
PENGARUH PENGGUNAAN APLIKASI AKUNTANSI BERBASIS DIGITAL TERHADAP KUALITAS INFORMASI AKUNTANSI DAN KINERJA USAHA PADA UMKM Aryanto, Aryanto; Farida, Ida; Ramahdani, Anisa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6626

Abstract

The specific objective of this research is to analyze the effect of the use of digital accounting on the quality of accounting information produced, the effect of using digital-based accounting on business performance, the effect of the quality of accounting information on business performance, and the mediating effect of the quality of accounting information on the relationship between the use of digital accounting on the performance of MSMEs. This study uses quantitative data types sourced from primary data from questionnaires. Respondent population from UMKM in Tegal City with sampling technique using purposive sampling. Structural Equation Model (SEM) test data analysis method. The results showed that the use of digital accounting did not have a significant effect on the quality of accounting information, the use of digital accounting had a positive and significant effect on business performance, the quality of accounting information had no significant effect on business performance, and the quality of accounting information was not able to mediate the effect of using digital accounting on business performance. This study provides an overview of the effect of using digital accounting applications on MSMEs so that they can be a reference for encouraging digitization in MSMEs.
Co-Authors - Faisal, - Abd. Rasyid Syamsuri Abdudohir, M Daffa Abdul Aziz Abdul Kadir Abdul Kharis Almasyhari Adni Riyadi, Altino Agil Novriansa Agustining Tyas, Windi Aldy Maulana, Aldy Alexsander Yandra, Alexsander Alfin, Muhamad AMALIYAH, FITRI Amelia, Bella Amsori Amsori, Amsori Andina Hikmah, Fadilah Andreas, Ricky Andri Widianto Andrianus Andrianus, Andrianus Anggraini Anisa Ulya Darajat Anita Karunia Apriani, Nilam Ardian Ulvan Ariansyah Ariansyah, Ariansyah Arifan Abadi Lubis, Dhifa Arisman, Anton Arizal, Arizal Arya Darma, Welsa Asep Supriyadi ASPAHANI ., ASPAHANI Atmadja, Gilbert Laurent Ayu Nurkhasanah Ayub Sahala Gultom Bahri Kamal, Bahri Bangun, Elsi Titasari Br Buleuw, Zulaeva Rajiah Christina Tri Setyorini Cipta, I Nengah Marccel Janara Brata Cipta, Ricardo Marga Cristabelle Angeline Manoppo Dewi Kartika Doni Winarso, Doni Edo Arribe, Edo Efray Wanimbo Ervandi, Mohamad Erwin Sutandar Fadhillah Subekti Fadliati, Fadliati Fahrezi, Rifki Fahri, Amar Faisal Faisal Fera Tri Wulandari Hermanto Fitri Amaliyah Fitri Amaliyah Fitri Amaliyah Fitri Lestari, Fitri Fuadah, Luk Luk Fuadi, Wafa Gandung Sugita Ghea Dwi Rahmadiane, Ghea Dwi Hafiz, Nur Hafsari, Rizka Hanna Khoirunnisa Harjanti, Ririh HASNI YUSRIANTI Herwani . Hetika Hetika Hetika Hetika Hetika Hetika, Hetika Hikmatul Maulidah Hikmatul Maulidah Hilda Paramadina Puspaningrum Haliem Ida Farida Ida Farida Ida Farida Ida Farida Ida, Farida Indra Lestari, Indra Ita Nurhayati Janara Brata, I Nengah Marccel Jasmarika, Ria Juliansyah Juliansyah Karim, Muqaddim Kartika , Dewi Kobak, Unyil Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati, Krisdiyawati Kurniawan, Dicky Febri Langowuyo, Agustinus Lolita Tuhumena Lunardi, Felix M. Yusuf Marccel Janara Brata Cipta, I Nengah Maruruk, Aginda Ersita Maulidah, Hikmatul Melvi, Melvi Miranda Nababan, Adelina Mirda, Irfan Mohammad Syahrul Anan Mona Arif Muda Batubara Muchammad Fauzi Muhadzdzib, Rahmat Ihsan Muhammad Yusuf Mulyana, Nauval MUSTAMIN IDRIS Muthia, Fida Muttaqin, Muhamad Luthfi Nababan, Donal Naila Hanum Nasrullah, Jibran Nicea Roona Paranoan Novia Utami Putri Numberi, Yulindra Margaretha Nur Wicaksono, Adam Nurkhasanah, Ayu Parabi, Ashraf Dhowian Pattipeilohy, Christian Ernsz Payapo, Muhammad Zia Ulhaq Pirhel, Pirhel Popi Ida Laila Ayer Pratama Zuhelmi, Tomy Pratama, Muhammad Herly Pratomi, Yogi Pria Rizqi Baihaqi Priscilia, Amanda Putri, Dinda Armeylia Radian Januari Situmeang Rafi Syaefudin Rahmaddion, Armiza Rahman Fahrezy, Lucky Ramahdani, Anisa Ridwan Al Hafiz, Muhammad Ridwan, Harnina Risnal Diansyah, Risnal Rizki Dalimunthe, Ernando Sedya Utami, Erni Unggul Shevia, Chiko Ayunindya SILITONGA, EVAWANI Silvia Vinda Ayulin Sri Hardjanti, Ririh Suci Rahmawati, Suci Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Suryadi, Fifian Eka Syaharanibasir, Nafisha Dila Syahril Syahril Syamsi, Wuri Arianty Syifa, Syifa Tertiarto Wahyudi ubaidah ubaidah Utami Putri, Novia Wide Mulyana Wijaya, Khana Wijaya, Setyawan Ardhi Winda Ade Fitriya B Yeni Priatna Sari Yeni Priatna Sari, Yeni Priatna Yetti Yuniati Yoke Lestyowati Yufantria, Fenni Yuswarni Yuswarni Yuswarni Zakaria, Yoyo Zoraya, Amelia