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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Aulia, Yesi Rahma
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Humanities Economics, Econometrics & Finance Social Sciences

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MENUJU UMKM BERKELANJUTAN: INTEGRASI DIGITALISASI AKUNTANSI, KOMPETENSI SDM, DAN PENGELOLAAN KEUANGAN: TOWARDS SUSTAINABLE MSMES: INTEGRATING ACCOUNTING DIGITALIZATION, HUMAN RESOURCE COMPETENCE, AND FINANCIAL MANAGEMENT Aulia, Yesi Rahma; Rizki, Novia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.417-431

Abstract

This study investigates the influence of accounting digitalization, human resource (HR) competence, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach, data were collected through purposive sampling involving 126 MSMEs across five cities and districts on Lombok Island, Indonesia. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that accounting digitalization, HR competence, and financial management each have a significant and positive impact on MSME sustainability. These results highlight the importance of digital integration, strategic HR development, and sound financial practices as essential components in ensuring business resilience and long-term viability. The study contributes to the growing body of research on MSME sustainability and offers practical insights for policy makers, business practitioners, and development agencies seeking to foster sustainable entrepreneurship in emerging markets.
Co-Authors Rizki, Novia