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All Journal JEKPEND Jurnal Ekonomi dan Pendidikan Journal Research of Social Science, Economics, and Management
Delpiero Siringoringo, Zefanya Ieremia
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Cloud Accounting dan Pengendalian Internal terhadap Kualitas Laporan Keuangan UMKM di Jawa Timur Delpiero Siringoringo, Zefanya Ieremia; Karsam, Karsam
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 8, No 2 (2025): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v8i2.76501

Abstract

This study aims to analyze the influence of cloud-based accounting technology and the strength of internal control on the quality and auditability of financial reports in micro, small, and medium enterprises in East Java. The research employed a quantitative approach using primary data collected through online questionnaires and direct interviews with 107 respondents representing micro, small, and medium enterprises. Data were analyzed with statistical software using classical assumption tests, correlation analysis, coefficient of determination, and hypothesis testing through t-test and F-test. The results indicate that the adoption of cloud-based accounting has a significant positive effect on the quality and auditability of financial reports, while internal control also has a significant positive effect on financial reporting quality. Moreover, both independent variables simultaneously provide a significant contribution to enhancing the quality and auditability of financial statements in micro, small, and medium enterprises. These findings highlight the importance of accounting digitalization and the implementation of robust internal control in strengthening transparency, accountability, and the credibility of financial reporting, thereby contributing to the advancement of accounting knowledge, particularly in the context of micro, small, and medium enterprises in Indonesia
Implementation of Audit Standards in General Audits for MSMEs: Challenges and Solutions in Financial Statement Preparation Delpiero Siringoringo, Zefanya Ieremia; Karsam, Karsam
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1054

Abstract

This research aims to analyze the effect of audit standard implementation, accounting literacy, cloud-based accounting technology adoption, training and mentoring, and internal control on the quality and auditability of financial statements of Micro, Small, and Medium Enterprises (MSMEs) in East Java. The research employed a quantitative approach with an explanatory design. The sample consisted of 107 MSME owners/managers selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression with SPSS, including classical assumption tests, F-tests, and t-tests. The results show that simultaneously, all five independent variables have a significant effect on financial statement quality (F = 58.605; p = 0.000) with an R² contribution of 0.744. Partially, the adoption of cloud-based accounting technology (p = 0.018) and internal control (p < 0.001; Beta = 0.715) have a positive and significant effect, with internal control being the most dominant factor. In contrast, audit standard implementation (p = 0.268), accounting literacy (p = 0.788), and training and mentoring (p = 0.532) show no significant effect. These findings highlight that improving the quality of MSME financial statements is more influenced by technical factors and operational controls rather than merely knowledge or the availability of standards. Recommendations include strengthening internal control, adopting cloud-based accounting technology, and implementing practice-based mentoring to enhance the accountability and auditability of MSME financial statements.
Co-Authors Karsam Karsam