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All Journal HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Tansiq: Jurnal Manajemen dan Bisnis Islam Jurnal Ilmiah Ekonomi Islam JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Edukasi Islami: Jurnal Pendidikan Islam Owner : Riset dan Jurnal Akuntansi KITABAH: Jurnal Akuntansi dan Keuangan Syariah OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Humanities and Social Studies Amwaluna Jurnal Ekonomi dan Keuangan Syariah JURNAL ILMIAH SIMANTEK Jurnal Inovasi Penelitian Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Ekonomi Syariah dan Bisnis Media Ekonomi Journal Economic Excellence Ibnu Sina
Nurlaila
Universitas Islam Negeri Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi Fitriani Saragih; Rahmat Daim Harahap; Nurlaila
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1427

Abstract

This study aims to determine the development of MSMEs in Indonesia which is influenced by several factors including the role of understanding accounting, information technology, and information systems. The sampling technique used a census technique with a total of 100 respondents who were randomly selected. The analytical test tool used is SmartPLS v.3.2.9 with the SEM (Structural Equation Modeling) analysis method. This analysis is a statistical testing technique to describe the simultaneous linear relationship between indicator variables and variables that cannot be measured directly. This research method uses a quantitative approach with explanatory research with measurement models of Convergent Validity, Discriminant validity, Composite reliability, Alpha Cronbach indicators, and statistical hypothesis testing. The results of this study indicate that the P-Values are 0.000 <0.05 so that Accounting Understanding has a positive and significant influence on the development of MSMEs in Indonesia, the P-Values are 0.054 > 0.05 so that the Utilization of Information Technology has no direct and significant influence on The development of MSMEs in Indonesia and the influence of the variable Accounting Information System on the development of MSMEs has a P-Value of 0.001 <0.05 so that the Accounting Information System has a direct and significant effect on the development of MSMEs in Indonesia.
Co-Authors Afriany, Joli Ahmad Syakir Anisa Aulia Arifin Fauzi Lubis Arnida Wahyuni Lubis Aulia Rahman Harahap Bagus Riski Deasy Cahayadie Deviana Denisa Felia Putri Dharma, Budi Frida Yanti Sirait Hafiz Hasan Noo Hendra Harmain Hendra Harmain M Ridwan MUHAMMAD HERU Mulyana Fitri N Nurasiah Nova Maharani Nur Fadhilah Ahmad Nurul Inayah Nurwani Nurwani Putri Febrianti Rahmat Daim Harahap RAHMI ATIKAH Saparuddin Siregar Saparuddin Siregar Saparuddin Siregar Sapriani Sapriani Saragih, Fitriani Shalsa sakila Shalsa Suginam Syahman Sitompul Vidya Chalista Wily Julitawaty Zahrina Razali Zulfa Aliyah