Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Studi Akuntansi, Keuangan, dan Manajemen Journal of Economics and Management Scienties
PW, Lihan Rini
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Determinan Minat UMKM di Bandar Lampung Menerapkan SAK EMKM Menggunakan Model Unified Theory of Acceptance and Use of Technology (UTAUT): Skala Usaha sebagai Variabel Pemoderasi Astuti, Sri; PW, Lihan Rini; Sidik, M Muhayin A; Irawan, Irawan
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.223

Abstract

UMKM merupakan pilar penting dalam perekonomian Indonesia, namun masih menghadapi tantangan dalam penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Maka dari itu, penelitian ini bertujuan untuk mengevaluasi penerapan SAK EMKM dengan menggunakan model pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT) bagi pelaku UMKM yang ada di Provinsi Lampung dengan menambahkan variabel moderating, yaitu skala usaha. UTAUT menyatakan bahwa penentu pengguna teknologi informasi adalah ekspektasi kinerja, ekspektasi usaha, pengaruh sosial, dan kondisi yang mendukung. Penelitian ini menggunakan metode survei dengan kuesioner sebagai instrumen pengumpulan data. Analisis dilakukan dengan metode Partial Least Square Structural Equation Modeling (PLS-SEM) menggunakan perangkat lunak SmartPLS 3.0. Hasil pengujian menunjukkan bahwa tidak semua faktor dalam model UTAUT memberikan pengaruh signifikan terhadap niat penggunaan SAK EMKM. Selain itu, meskipun skala usaha terbukti memiliki pengaruh positif dan signifikan terhadap penerapan SAK EMKM, variabel ekspektasi kinerja dan skala usaha tidak terbukti sebagai variabel moderasi yang signifikan. Temuan ini memberikan implikasi penting bagi penyusunan kebijakan dan program pelatihan yang lebih terarah untuk mendorong adopsi SAK EMKM oleh UMKM, serta sebagai kontribusi terhadap pengembangan literatur akuntansi berbasis teknologi informasi.
Analysis of the Impact of AI-Based Accounting Tools on the Accuracy of Financial Reporting for SMEs in Bandar Lampung Astuti, Sri; PW, Lihan Rini; Sidik, M.Muhayin A; Irawan, Irawan
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5656

Abstract

Purpose: This study aims to analyze the influence of AI-Based Accounting Tools on the accuracy of financial statements among Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Methodology/approach: This research adopts a quantitative approach using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The sample consists of 206 MSMEs that have adopted at least one AI-based accounting system such as Jurnal.id, Accurate, or QuickBooks. Results/findings: The findings indicate that digital literacy and the level of technological adoption have a positive and significant effect on the effective use of AI-Based Accounting Tools, which in turn enhances the accuracy of financial reporting. Conclusions: Meanwhile, implementation challenges, such as infrastructure and cost limitations, hinder adoption. This study provides strategic implications for policymakers and technology developers to accelerate digital transformation among MSMEs. Limitations: Data from the Ministry of Cooperatives and SMEs (2023) shows that more than 70% of MSMEs in Indonesia do not yet have systematically prepared financial statements. This condition is caused by limited accounting literacy, human resources, and the low adoption of digital technology. Contribution: This study is expected to provide both theoretical and practical contributions to the development of digital accounting literature, as well as offer recommendations for local governments and technology providers to strengthen the digital transformation ecosystem of MSMEs in Indonesia.
Co-Authors Irawan Irawan Sidik, M Muhayin A Sidik, M.Muhayin A Sri Astuti