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All Journal Jurnal Dinamika Akuntansi IJIBE (International Journal of Islamic Business Ethics) AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Pengabdian Masyarakat AbdiMas Jurnal Ilmu Manajemen dan Akuntansi Terapan Indonesian Journal of Community Services Journal of Islamic Accounting and Finance Research INVEST : Jurnal Inovasi Bisnis dan Akuntansi JAKA (Jurnal Akuntansi, Keuangan dan Auditing) JAPI: Jurnal Akses Pengabdian Indonesia Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Ilmiah Sultan Agung SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah J-CEKI
Khoirul Fuad, Khoirul
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Islam Sultan Agung Semarang Jl. Raya Kaligawe KM. 4 Semarang, Jawa Tengah, Indonesia. 50112
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
THE ROLE OF ACCOUNTING INFORMATION SYSTEM ON HUMAN CAPITAL AND FINTECH TO IMPROVE MSMEs PERFORMANCE Winarsih, Winarsih; Zulfikarianti, Ratna; Fuad, Khoirul
Jurnal Akuntansi Vol. 12 No. 1 (2024): JURNAL AKUNTANSI VOL. 12 NO. 1 JUNI 2024
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v12i1.4314

Abstract

This research aims to examine the factors of the role of accounting information systems in mediating the relationship between human capital and financial technology (fintech) on MSMEs performance in the digital era. The population in this study is the owner of MSMEs in the city of Semarang, Indonesia. This study used purposive sampling method. A total of 125 MSMEs were tested for the regression relationship of the four constructs. This study found the positive influence of human capital and accounting information systems on MSMEs performance. However, financial technology has no effect on MSMEs performance. In addition, the positive influence of human capital and financial technology on accounting information systems was found. Mediation analysis shows that accounting information systems play a role in bridging the relationship between financial technology and MSMEs performance. However, accounting information systems do not play a role in bridging the relationship between human capital and MSMEs performance.
Co-Authors Agung Prajanto Alim Adiwijaya, Zainal Amilakhaq, Farikha Ariyani, Nurlita Dwi Bedjo Santoso Kadri Handayani, Retno Tri Hastuti, Erma Sri Hayu Wikan Kinasih Heni Wijayanti, Heni Ilhami, Aulia Mustaqin, Khoyrul Nadaredo, Salsa Haliza Nurrokhmahwati, Nurrokhmahwati Pamungkas, Carolina Wahyu Ririh Dian Pratiwi Sanubari, Sahda Dian Sumiati, Siti Werdi Apriyanti, Hani Winarsih Winarsih Zulfikarianti, Ratna Zulkifli, Muamar Dani