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Sulkiah Sulkiah
Faculty of Economics and Business, Gunung Rinjani University, Indonesia.

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Determinan Pengelolaan Keuangan UKM di Kecamatan Aikmel Kabupaten Lombok Timur Ahmad Zaen Zaenuri; Sulkiah Sulkiah
E-Jurnal Akuntansi Vol 35 No 1 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i01.p20

Abstract

The purpose of this study was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of SMEs in Aikmel District, East Lombok Regency. The research method used is a survey method with a questionnaire of 75 respondents, namely SMEs in Aikmel District, East Lombok. The results of this study indicate that organizational commitment has a positive effect on financial management, accounting information systems have no effect on financial management, human resource competencies have a positive effect on financial management, and marketing digitalization has a positive effect on financial management. Keywords: Organizational commitment; accounting information systems; HR competencies, Marketing Digitalization; UKM Financial Management.