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All Journal Jurnal Akuntansi Bisnis wacana equiliberium (jurnal pemikiran penelitian ekonomi) Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi dan Keuangan Melati: Jurnal Media Komunikasi Ilmu Ekonomi Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Investasi Islam Journal of Sharia Economics, Banking and Accounting Islamic Micro Finance Journal
Jamilatul Uyun
Universitas Islam Madura
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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ANALYSIS OF THE IMPACT OF DIGITAL ACCOUNTING TRANSFORMATION ON THE FINANCIAL EFFICIENCY OF SMALL, MICRO, AND MEDIUM ENTERPRISES (MSMES) IN INDONESIA: AN INTEGRATED MODEL Uyun, Jamilatul; Kusuma, Nailah Aka; Rohmaniyah, Kholishotur; Lutfiyah, Lutfiyah
Jurnal Akuntansi Bisnis Vol 19, No 1 (2026): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v19i1.9341

Abstract

Background: Major changes in digital accounting have had a significant impact on various business sectors, especially on Micro, Small, and Medium Enterprises (MSMEs).Objective: This study aims to analyze how digital transformation in accounting can enhance financial efficiency in the Micro, Small, and Medium Enterprises (MSMEs) sector.Research Methods: This research is a quantitative study. The research data were obtained through questionnaires distributed to 602 MSME respondents. Data analysis and hypothesis testing were conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM).Research Results: The results of this study indicate that the adoption of digital accounting, FinTech innovation, and technological competition has a direct impact on enhancing financial efficiency. All pathways leading to improved financial efficiency proved significant in hypothetical tests, especially the adoption of FinTech innovations, which was highly encouraging in improving financial efficiency. Additionally, technological intelligence has an indirect impact on the relationship between the implementation of digital accounting and technological competition in enhancing financial efficiency.Originality/Novelty of Research: This in-depth research examines the concrete effect of digital transformation on accounting associated with financial Efficiency at the MSME scale, which often lags in technology application. It also develops an integrated model regarding the impact indicators of digitalization on the financial efficiency of MSMEs. For practitioners, the results of this study can provide meaningful insights for policymakers and organizations seeking to adopt digital technology to improve financial efficiency.
Pengaruh Implementasi Digitalisasi Akuntansi dan Penggunaan Inovasi Fintech Terhadap Efisiensi Keuangan dengan Persaingan Teknologi sebagai Variabel Moderasi Jamilatul Uyun; Nailah Aka Kusuma
Jurnal Akuntansi dan Keuangan Vol 14, No 2 (2025)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v14i2.4093

Abstract

This study aims to analyze the influence of the implementation of accounting digitalization and the use of Financial Technology (FinTech) innovation on financial efficiency with technology competition as a moderation variable. The population in this study is batik micro, small, and medium enterprises (MSMEs). The sample was determined by the purposive sampling method so that 234 respondents who were relevant to the research criteria were obtained. Data were collected through questionnaire deployment and analyzed using SEMPLS with hypothesis test with moderation test to determine the role of technology competition. The results of the study show that the implementation of accounting digitalization, the use of fintech innovation and technological competition directly have a significant positive effect on financial efficiency. In addition, the variable of technological competition cannot moderate the relationship by weakening the influence of accounting and FinTech digitalization on financial efficiency. These findings provide theoretical contributions, practical implications for MSMEs, management, and regulators in increasing competitiveness through the use of digital financial technology.
Co-Authors Agus Sari Aka kusuma, Nailah Aminullah Aminullah Fatun, Fatun Husniyatus Salamah Zainiyati Imam Wahyudi Imam Wahyudi Indrawan, Imam Wahyudi Kusuma, Nailah Aka KUSUMA, NAILAH AKA Lutfiyah, Lutfiyah Malia, Evi Nailah Aka Kusuma Nanang Setiawan Ningsih, Sulistiya Oktaviana Dewi, Ika Prasetyono Prasetyono Rofikoh, Ika Rohmaniyah, Kholishotur Rukmawati, Rukmawati Sakdiyah , Halimatus Sustiyana