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Rachmawati, Diana Widhi
PGRI Palembang University
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Journal : Jurnal Mahasiswa Manajemen dan Akuntansi

 1 
Analisis Digital Literacy dan Compatibility terhadap Efektivitas Penggunaan Akuntansi Digital pada UMKM Nastiti Rizky Shiyammurti; Irfan Sophan Himawan; Jejen Jaenudin; Diana Widhi Rachmawati
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4220

Abstract

This study examines digital literacy and compatibility and their influence on the effectiveness of digital accounting use in MSMEs. Data collection was carried out by distributing questionnaires to MSMEs in Cimahi City, totaling 97 MSMEs. Data processing used multiple regression analysis by first ensuring that the data was normally distributed. The results of the Kolmogorov test stated that the data collected in the study were normally distributed. The results of the partial analysis revealed that digital literacy had a positive and significant impact on the effectiveness of digital accounting use. Likewise, the results of the compatibility test gave a positive and significant influence on the use of digital accounting in MSMEs. Partially, the results of the study revealed that digital literacy and compatibility had a positive and significant effect on the effectiveness of digital accounting use. Thus, the importance of digital literacy for business actors and compatibility between the technology used and the business processes carried out.
Co-Authors An Nisa Ana Theriana Andika, Satria Antiarni Laras Nawang Sari Aradea, Riswan Aradea, Riswan Ari Kesuma Wijaya AYU LESTARI Barkudin Boby Agus Yusmiono BOBY AGUS YUSMIONO, BOBY AGUS Candra Kurniawan Chahyani, Nurul Septi Chandra Kurniawan Depi Pramika Devi Nur Ahini Oktavia Putri Diana Luspa Dini, Rahma Elin Sartika Erika Mirna Wati Erma Yulaini Erma Yuliani Ernia Yusnita Fahrina Yustiasari Gibran, Enrico Gita Desty Trisnia Hendri Gunawan Hendri Gunawan Hendri Gunawan Hendri Gunawan Hendri Gunawan Hendry Gunawan Hermayunita, Hermayunita Hernita Naibaho, Neni Hodsay, Zahruddin I Joko Dewanto I Nyoman Tirtayasa Ida Suryani Ida Suryani Ida Suryani Ida Suryani, Ida Idarianty Imelda Ratih Ayu Irawan, Luluk Irfan Sophan Himawan Isnawijayani Januardi Januardi Januardi, Januardi Jejen Jaenudin Jelita Barokah Juaidah Agustina, Juaidah Karimayati Karimayati Karimayati, Karimayati Khadafi Kader, Muhammad Anshar Liana Liana Liansyah, Muchtar Liska Sari Novia Sari Luluk Irawan M Toyib M. Rafli Akbar M. Toyib Maikol Benned MARDIANA Mardiana Mardiana Mardiana Sari Masnunah, Masnunah Mayjota, Tesa Meilia Rosani Merlyn Widalesmana Messy Melynia Meti Zuliyana, Meti Muhammad Anas Ma`arif, Muhammad Anas Muhammad Fadli Muhammad Ilham Muhammad Ilham Muhammad Toyib Nastiti Rizky Shiyammurti Natalia Neny Rochyani Neta Dian Lestari Nindiati, Dina Sri Nisrina . Nopianti Nopianti Nopriyanti Nopriyanti Nur Afny Nur Agung Dinarto Nurlina Nurlina Nurul Septi Chahyani Nuryanti Permata Sari Nuryanti Permatasari Nyoman Tri Chayanti Permatasari, Nuryanti PN, Trinandari Pramika, Depi Pratiwi, Nova Puput Sumiati Puspita, Yuni Putri Ayu Qhoirunnisa Abdul Malik, Nur Fitri Rambat Nur Sasongko Riansyah, Firman Rih Laksmi Utpalasari Riswan Aradea Rizka Rizka, Rizka Rosani, Meilia Sari, Liska Sari Novia Sari, Mardiana Satria Andika Sumarni Sumarni Sumarni Sumarni Sumiati, Puput Supriandi Supriandi Supriandi Supriandi, Supriandi Suprihatin Suprihatin Susanti F. Salegri Susanti Feipi Salegri Suyanto Suyanto Toyib, M Toyib Toyib, M. Tri Widayatsih, Tri Umul Khasanah Wati, Ambar Wati, Erika Mirna Widiyatsih, Tri Wijaya, Ari Kesuma Yani, Ela Nindri Yasir Arafat Yohanes Susanto Yudhistira . Yudi Irwansi, Yudi Yudistira Yudistira YULAINI, ERMA Yulaini, Erma Yundari, Yundari Yuni Puspita Yusep Mulyana Zahruddin Hodsay Zahruddin Hodsay Zahruddin Hodsay, Zahruddin