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All Journal EKONOMI BISNIS Jurnal Manajemen Universitas Bung Hatta
Asyrafil Mustaqmah, Sri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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FAKTOR FAKTOR YANG MEMPENGARUHI PELAKU UMKM DALAM IMPLENTASI SAK EMKM DALAM PELAPORAN KEUANGAN DEBITUR UMKM PADA DEBITUR BANK NAGARI CABANG PEMBANTU DANGUNG-DANGUNG Dwina Indriani, Jennisa; Asyrafil Mustaqmah, Sri; Putri, Anne
EKONOMI BISNIS Vol. 30 No. 1 (2024): EKONOMI BISNIS
Publisher : Universitas Islam Syekh-Yusuf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33592/jeb.v30i1.4767

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) telah terbukti sebagai sektor ekonomi yang dapat bertahan dalam berbagai krisis ekonomi di Indonesia. Oleh karena itu, kemampuan UMKM dalam menyusun laporan keuangan semakin penting. Penelitian ini bertujuan untuk mengevaluasi pemahaman, kesiapan, dan tingkat pendidikan para pelaku UMKM dalam menerapkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) sebagai landasan untuk menyusun laporan keuangan. Penelitian dilakukan terhadap 143 debitur fasilitas kredit mikro di Bank Nagari Cabang Pembantu Dangung-Dangung, dengan menerapkan rumus Slovin untuk menentukan ukuran sampel sebanyak 59 debitur. Teknik analisis data yang digunakan adalah Structural Equation Modeling (SEM) berbasis varians PLS. Hasil penelitian menunjukkan bahwa pemahaman, kesiapan, dan tingkat pendidikan memiliki pengaruh yang signifikan terhadap penerapan SAK EMKM dalam pelaporan keuangan oleh debitur UMKM.
The Impact of Digital Transformation on MSMEs Agility and Business Performance in The Modern Era Nining, Andria; Asyrafil Mustaqmah, Sri; Ali, Helmi
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 20 No 1 (2025): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

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Abstract

Digital transformation has become a key driver of business development in the modern era, especially for Micro, Small, and Medium Enterprises (MSMEs). In West Sumatra, despite numerous challenges in adopting technology, digitalization offers significant opportunities to enhance organizational agility and business performance. This study aims to examine the impact of digital transformation on business agility and business performance in the modern era. Digital transformation is a crucial factor driving organizational change, improving operational efficiency, and increasing competitiveness. The study uses a sample of 120 MSMEs from various sectors in West Sumatra. A Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS) analysis was used to assess the relationships between digital transformation, business agility, and performance outcomes. The research results show that changes in information technology have a positive and significant influence on organizational performance. There is a significant positive relationship between changes in information technology and MSME business performance. Organizational performance has a positive and significant influence on MSME business performance. Business performance plays an important role as an intermediary between changes in information technology and MSME business performance in West Sumatra.
Co-Authors Ali, Helmi Anne Putri Dwina Indriani, Jennisa Nining, Andria