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All Journal FINANCE : International Journal Of Management Finance
Sonya Apriliani Hartatik
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Economics, Econometrics & Finance

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The Effect of Financial Management, Digital Payment, and The Use of Accounting Information Systems On The Perfomance of MSME in Lumajang Regency Sonya Apriliani Hartatik; Arik Susbiyani; Gardina Aulin Nuha
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.79

Abstract

The development of digital technology for MSMEs can expand market reach and new opportunities. This is a challenge for MSME actors in managing finances and technology effectively which can affect MSME performance. This study aims to determine and analyze the effect of financial management, digital payments, and the use of accounting information systems on the performance of MSMEs in Lumajang Regency. The method used is a quantitative descriptive approach. The population in this study were all MSMEs in the food and beverage home industry sector totaling 509 MSMEs located in 21 sub-districts with a sample of 84 respondents taken through purposive sampling techniques. Data collection techniques by distributing questionnaires online and offline. Data analysis techniques using multiple linear regression analysis with the help of SPSS software. The results of the study showed that financial management and digital payments had a significant positive effect on the performance of MSMEs in Lumajang Regency. While the accounting information system did not have a significant effect on the performance of MSMEs in Lumajang Regency.
Co-Authors Arik Susbiyani Gardina Aulin Nuha