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All Journal JESI (Jurnal Ekonomi Syariah Indonesia) Research Trend in Technology and Management
Sundjoto Sundjoto
STIE Mahardhika Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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The Influence of Accounting Understanding, Self Efficacy on the Digitalization of MSMEs, and the Quality of Financial Reports on MSMEs in Bantul Regency, Yogyakarta Martinus Budiantara; Sundjoto Sundjoto; Ludfi Zailani; Moh Adi Kurniawan
JESI (Jurnal Ekonomi Syariah Indonesia) Vol. 14 No. 2 (2024)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2024.14(2).%p

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy, with a large contribution to Gross Domestic Product (GDP) and employment absorption. However, many MSMEs face challenges in preparing quality financial reports, especially related to accounting understanding, self-efficacy, and digitalization. This study aims to analyze the effect of accounting understanding, self-efficacy, and digitalization on the quality of MSME financial reports, with digitalization as a mediating variable. Through a quantitative approach, this study involved 50 MSMEs in Bantul, Yogyakarta, and used analysis with SmartPLS. The results of the study indicate that MSME digitalization and accounting understanding have a significant effect on the quality of financial reports, while self-efficacy has no direct effect. Digitalization acts as a mediator between accounting understanding and financial report quality. This study contributes to the literature on MSME financial management as well as practical recommendations for MSME actors in improving the quality of financial reports through the use of digital technology.
Planning and Development Strategy of Productive Villages in Pariwari District, Fakfak Regency: (Empirical Review of Community Collegial Factors) Mohammad Imran Rengen; Sundjoto Sundjoto; Sri Rahayu; Titis Istiqomah
Research Trend in Technology and Management Vol. 1 No. 4 (2023): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i2.60

Abstract

One of the main tasks of the Government through the sub-district is to provide guidance to the village (kampung). The goal to be achieved in village planning and development is to create a productive community so that it is able to empower and realize its own welfare. The research aims to develop an implementation strategy to arouse the enthusiasm and independence of the village community so that it grows to be productive, so that it can accelerate economic development in Fakfak district. The research was carried out during September – October 2023. Descriptive research method with a combination of quantitative and qualitative analysis approaches. Data was obtained through a direct survey of respondents who had been deliberately determined. The data obtained are given a weight value based on the assessment indicators obtained from the results of the preliminary research. The validity and reliability of the data were tested gradually and in a structured manner using the triangulation and role sharing approaches. The results of the study are presented in the form of a spider web diagram equipped with an illustration of the shift share gap value, and a regression equation model obtained from the SPSS statistical device version 2.3.
Co-Authors Ludfi Zailani Martinus Budiantara Moh Adi Kurniawan Mohammad Imran Rengen Sri Rahayu Titis Istiqomah