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All Journal Jurnal Konseling dan Pendidikan Eksergi: Chemical Engineering Journal Sinergi Indonesian Journal of Disability Studies Infotech Journal EMPATI Journal of ICSAR Publik (Jurnal Ilmu Administrasi) Educatio Jurnal Ilmiah Bening : Belajar Bimbingan Dan Konseling Edukasi Islami: Jurnal Pendidikan Islam RISTEKDIK : Jurnal Bimbingan dan Konseling Edumaspul: Jurnal Pendidikan Jurnal Ilmu Pendidikan (JIP) STKIP Kusuma Negara JISIP: Jurnal Ilmu Sosial dan Pendidikan AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT QUANTA JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Bisnis Tani Bikotetik (Bimbingan dan Konseling: Teori dan Praktik) Jurnal Teknik Industri Terintegrasi (JUTIN) Jurnal Teknologi Informasi dan Komunikasi GOVERNABILITAS (Jurnal Ilmu Pemerintahan Semesta) Khazanah Multidisiplin Guiding World : Jurnal Bimbingan dan Konseling Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat JUTECH : Journal Education and Technology Journal of Research in Instructional Brilliance: Research of Artificial Intelligence Prosiding Seminar Nasional Teknik Elektro, Sistem Informasi, dan Teknik Informatika (SNESTIK) Industrial Research Workshop and National Seminar Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Innovative: Journal Of Social Science Research Pelita: Jurnal Pengabdian kepada Masyarakat TERAPUTIK: Jurnal Bimbingan dan Konseling Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Asian Journal of Islamic Studies and Da'wah BATOBO: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Hukum dan Edukasi Jurnal Sarjana Ilmu Pendidikan Guidance: Jurnal Bimbingan dan Konseling
Suhendri Suhendri
Universitas Majalengka
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Journal : Jurnal Akuntansi Hukum dan Edukasi

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Analysis of Scale of Business in mediating Financial Technology and Knowledge Management on Digital-Based Accounting of Micro, Small and Medium Enterprises in Medan City Wirda, Ayu; Honkley, Tony; Suhendri, Suhendri
Jurnal Akuntansi Hukum dan Edukasi Vol 1, No 2 (2024): November 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jahe.v1i2.3842

Abstract

Micro, small and medium enterprises are businesses that can help neraga in improving the community's economy, reducing unemployment so that the government is now very enthusiastic in supporting the development of MSMEs. It is inseparable from the local government of Medan City which motivates business actors in using digitalisation in every sector in running a business so that it can develop not only at the national level but even at the international level. This research was conducted in Medan City with the variables used were Scale of Business, Finalcial Technology with Knowledge Management as the mediating variable on digital-based accounting of MSMEs. The population in this study were MSMEs under the guidance of the Medan City UKM cooperative office which already had a Business Identification Number of 488 businesses with a sampling method using the Slovin formula with an error rate of 5%. The analysis model used to test the hypothesis in this study is multiple regression analysis using the Smart PLS application. multiple regression analysis is a statistical method used to determine the magnitude of the influence between independent variables. Indirectly Scale of Business Mediates Financial Technology, on Digital-Based Accounting, Indirectly Scale of Business does not Mediate Knowledge Management, on Digital-Based Accounting, Directly Scale of Business, Financial Technology, Knowledge Management, have a significant effect on Digital-Based Accounting, Directly, Financial Technology has a significant effect on Scale of Business, Directly, Knowledge Management does not have a significant effect on Scale of Business micro small and medium enterprises in Medan City.
Co-Authors Abdillah, Ivan Aziz Abidin, Aa Zezen Zenal Agung Prasetyo Agus Muharom Agus Setiawan Agustin, Anggi Dewi Agustina, Rika Hasmayanti Ahmad Zaky, Ahmad Ahmad Zarkasi Ajie, Gregorius Rohastono Alfiyanto, Afif Annisa, Vina Anton Wijaya Argo Widiharto, Chr Asep Sunandar Avid Agustin Azzahra, Icha Azzikri, Muhammad Dafiq Carkiman, Carkiman Chandra Murdiono Lisabe Chr Argo Widiharto Dadan Zaliluddin Dani Irfan Maulana Dede Abdurahman Dede Dicky Deffy Susanti Deffy Susanti Desi Heltina Desvia, Yessica Fara Dewi Larasati, Dewi Dewi, Rantika Dian, MA Primaningrum Dina, Farah Ediyanto Eka Bobby Febrianto, Eka Bobby Elfrida Ratnawati Elviria, Samia EVELYN EVELYN Fahmi Miftahul Fauzi Fahmi, Muhammad Arizal febriyanti febriyanti Firmansyah, Muhammad Iqbal Fitrasari, Bella Dina Hamdani, Hafiz Handaka, Irvan Budi Handriadi, Handriadi Hapsa Hapsa Haq, Salsabila Thifal Nabil Hasan Hamzah Lubis Hazzah Nur R, Siti Hendranawan, Rian Syahmulloh Hendri, Yola Bertilsya Hendro Risdianto Heni Pujiastuti Iffah, Leni Ii Sopiandi, Ii Indraswati, Veronica Indraswati, Veronika Iqbal Hasibuan, Muhammad Irawan, Pani Ismah, Ismah Isnandar Jayawarsa, A.A. Ketut Kautsar, Reihan Hafizah Kenila, Elisabet Kesuma Nasution, Indra Kuncoro, Dara Aurizha Kustiani, Kemala Putri Lisa Legawati M. Iwan Fermi Malik, Muhammad Fajar Mardikawati, Budi Maria Peratenta Sembiring Martin, Denny Maulana Bahrun Mei Fita Asri Untari Meri Yarni Mohamad Erihadiana, Mohamad Muhammad Ardian, Muhammad Muhammad Aris Ichwanto Muhammad Faizal Muhammad Qomaruddin Nadirsyah Hosen Nobilis, Marchel Noores, Vendilla Nugrahaeningtyas, Syadiva Nurhayati, Immas Padmi Dhyah Yulianti Prasetya, Luhur Adi Pratama, Febryawan Yuda Prawitasari, Tiara Pujowati, Menur Purjianto Rahayu, Anne Rahmat Hidayat Ramadan, Wanda Ramadhani, Risa Safira Renjana, Kidung Jamung Reyza Reantino Hanggara Rina Rifqie Mariana Riski Amalia, Riski Risma Hesti Yuni Astuti Rofiah, Nurul Hidayati Rofiudin, Amir Rohman, Fatkhur Romat Efendi Sipahutar, Mardianto, Wahyudin Nur Nasution Rozanna Sri Irianty Rusmana, Marcela Anandita Sabri, Rijal Safaatun, Safaatun Saiful Akhyar Lubis Sajida, Gita Nur Salma Liska Salsabila, Auliya Samara, Aldi Saputro, Panji Dimas Sely Marisa Semiaji, Semiaji Septiani, Anisah Setiadi, Tjandra Setiawati, Palupi Dwi Shelsiyanti, Shelsiyanti Siswanto, S.E., M.M., Tito Siti Fitriana Siti Handayani Sofiyanti, Cindy Supramono Suprapto, Muhammad Luthfie Ramadhani Susanti, Metta Suswanto Suswanto, Suswanto Syahputra, Dasa Syawal Syatria Adymas Pranajaya Tamsik Udin Tantri Wahyuni Tenri Awaru, A. Octamaya Tony Honkley Usep Tatang Suryadi, Usep Tatang Venty Venty Wibowo, Ary Agung WIHARDJO, EDY Wirda, Ayu Wiwik Dwi Hastuti Wulan Sari, Wulan Yolanda, Yogi Yuli Murdianingsih, Yuli Zaki, M. Zhahri, Zhahri Zuqni Meldha