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Journal : Journal of the Community Development in Asia

Digital Accounting and SAK EMKM: Driving MSMEs' Competitive Advantage and Accounting Performance in Bali Ida Ayu Ratih Manuari; Ni Putu Yuria Mendra
Journal of The Community Development in Asia Vol 9, No 2 (2026): May 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v9i2.4522

Abstract

This study investigates the impact of SAK EMKM implementation, financial literacy, and digital accounting literacy on Business Accounting Performance, with Competitive Advantage as a mediating variable among 210 MSMEs in Bali. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), the research reveals that SAK EMKM implementation, financial literacy, and digital accounting literacy significantly and positively enhance Competitive Advantage. Furthermore, Competitive Advantage is found to strongly dictate accounting performance, acting as a vital mediator in the model. Notably, the strongest indirect effect is observed in the relationship between digital accounting literacy and performance, proving that technological synergy is the primary "bridge" to superior financial outcomes. The structural model demonstrates high predictive power, explaining 68.5% of the variance in Business Accounting Performance. These findings extend the Resource-Based View (RBV) theory and suggest that MSMEs must transition to digital accounting to gain strategic credibility. Policymakers should integrate digital tools into accounting standards training to foster competitive and bankable MSMEs.
Co-Authors Agung Prajanto Anak Agung Putu Gede Bagus Arie Susandya Andre Silvester, Laoh Ayu Anggreni, Ni Kadek Cahyadi Putra I Gede Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Diah Kumalasari, Putu Edy Septian Santosa, Made Eni Indriani Gede Bagus Brahma Putra Hananingrum, Ni Luh Putu Grace Hayu Wikan Kinasih I Dewa Ayu Oktaviani Putri I Gede Cahyadi Putra I Gede Cahyadi Putra I Gede Cahyadi Putra I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Made Wahyu Wijaya I Putu Angga Santika Ida Ayu Nyoman Yuliastuti Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Santhi Dwi Trisnawati Kadek Silvana Intan Dwi Pratiwi Laoh, Andre Luh Komang Merawati Luh Putri Mas Mirayani M Doni Permana Putra Machmuddah, Zaky Made, Laksmi Sena Hartini Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Dewi Puspayanti Ni Kadek Handayani Ni Kadek Ovita Yanti Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Komang Janitri Pratiwi Ni Luh Devi Yuniantari Ni Luh Nyoman Sherina Devi Ni Luh Yonny Kaswari Ni Made , Karisma Indiani Ni Made Adelia Andika Putri Ni Made Dwi Ariani Ni Made, Karisma Indiani Ni Putu Yuria Mendra Ni Putu, Tiara Maharani Krisna Putri Nida, Desak Rurik Pradnya Paramitha Pande Eka Setiawati, Luh Pande, I Wayan Bagus Putri Kiara Citra Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Kepramareni Putu Novidiyanti Putu Sughi Indah Dharmayanti Putu, Ayu Diah Widari Putri Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Widya Wati Ni Putu Wina Cahyani, Komang Yura Karlinda Wiasa Putri Yuria Mendra, Ni Putu