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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Aulia, Elvira Frischa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Literasi Keuangan Dan Penggunaan Media Sosial Terhadap Kinerja UMKM Aulia, Elvira Frischa; Mariska, Revi Sasti; Suseno, Novie Susanti
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 1 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i1.2241

Abstract

Our main objective in conducting this research is to identify the relationship between MSME performance and the level of financial literacy and social media usage in Garut Regency. The purpose of this study is to help MSMEs, which in turn will help the economy, the labor market, and the field of management and economic theory. The sample for this study consists of all micro, small, and medium enterprises (MSMEs) in Garut Regency, which is 45 samples. The author used a questionnaire to collect information directly from the MSME players in Garut Regency. After collecting data through surveys and literature studies, the author analyzed it using multiple linear regression and the coefficient of determination. Quantitative methods were used in this study. Based on the research results, there is an influence between financial literacy and the success of micro, small, and medium enterprises (MSMEs). Micro, small, and medium enterprises (MSMEs) tend to do better when their owners are financially literate and active on social media.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA TIKTOK SHOP Aulia, Elvira Frischa; Nurhasan, Rohimat; Prayoga, Cepi Juniar
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5591

Abstract

Perkembangan digital telah mendorong perubahan dalam sistem pencatatan keuangan dari metode konvensional ke sistem berbasis teknologi, termasuk dalam e-commerce seperti TikTok Shop. Namun, adopsi sistem informasi akuntansi masih menghadapi kendala di kalangan pelaku usaha. Tujuan dilakukan penelitian ini yaitu untuk meneliti faktor-faktor yang berpengaruh terhadap minat dalam penggunaan sistem informasi akuntansi, dengan pendekatan yang digunakan yaitu pendekatan kuantitatif. Pengambilan sampel dengan purposive sampling berjumlah 100 responden dan menggunakan SmartPLS 4.0 untuk mengolah data. Penelitian ini menunjukkan bahwa perceived ease of use, perceived usefulness, trust berpengaruh positif terhadap minat dalam memanfaatkan sistem akuntansi. Sedangkan, perceived risk tidak berpengaruh terhadap minat penggunaan sistem tersebut.
Co-Authors Mariska, Revi Sasti Nurhasan, Rohimat Prayoga, Cepi Juniar Suseno, Novie Susanti