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All Journal Jurnal Akuntansi, Keuangan dan Perpajakan
Desti Mega Astuti
STIE Widya Wiwaha
Economics, Econometrics & Finance Social Sciences

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The Effect of Accounting Digitalization and the Implementation of EMKM FAS on the Quality of MSME Financial Reports with Digital Financial Literacy as a Moderating Variable: Pengaruh Digitalisasi Akuntansi dan Penerapan SAK EMKM terhadap Kualitas Laporan Keuangan UMKM dengan Literasi Keuangan Digital sebagai Variabel Moderasi Desti Mega Astuti; Achmad Tjahjono
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.3193

Abstract

This study aims to examine the effect of accounting digitalization and the implementation of SAK EMKM on the quality of financial reports of MSMEs in the culinary sector in the Special Region of Yogyakarta, with digital financial literacy as a moderating variable. The study used a quantitative approach with primary data obtained through questionnaires. Data analysis included instrument testing, classical assumption testing, multiple linear regression, and Moderated Regression Analysis (MRA). The results indicate that accounting digitalization and the implementation of SAK EMKM have a positive effect on the quality of MSME financial reports,and are strengthened by digital financial literacy. AbstrakPenelitian ini bertujuan mengkaji pengaruh digitalisasi akuntansi serta penerapan SAK EMKM terhadap kualitas laporan keuangan UMKM sektor kuliner di Daerah Istmewa Yogyakarta dengan literasi keuangan digital sebagai variabel pemoderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner. Analisis data meliputi uji instrumen, uji asumsi klasik, regresi linear berganda, dan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa digitalisasi akuntansi dan penerapan SAK EMKM berpengaruh positif terhadap kualitas laporan keuangan UMKM, serta diperkuat oleh literasi keuangan digital.
Co-Authors Tjahjono, Achmad