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All Journal Farabi YUME : Journal of Management
Tammar, Ardiansyah
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Religion Economics, Econometrics & Finance Health Professions Social Sciences

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Pengaruh Adopsi Sistem Akuntansi Berbasis Cloud, Kompetensi Digital Akuntan, dan Dukungan Manajemen terhadap Kualitas Informasi Keuangan pada UMKM Digital di Kota Makassar Natalia, Dewi; Tammar, Ardiansyah
YUME : Journal of Management Vol 8, No 1 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i1.9788

Abstract

Transformasi digital telah mendorong UMKM untuk mengadopsi teknologi informasi dalam pengelolaan keuangan, termasuk sistem akuntansi berbasis cloud. Penelitian ini bertujuan untuk menganalisis pengaruh adopsi sistem akuntansi berbasis cloud, kompetensi digital akuntan, dan dukungan manajemen terhadap kualitas informasi keuangan pada UMKM digital di Kota Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 160 pelaku UMKM digital, dan analisis data dilakukan menggunakan Structural Equation Modeling dengan Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa ketiga variabel independen berpengaruh positif dan signifikan terhadap kualitas informasi keuangan. Adopsi cloud accounting menjadi faktor yang paling dominan, diikuti oleh dukungan manajemen dan kompetensi digital akuntan. Temuan ini memperkuat relevansi kerangka teori TAM, TOE, dan Theory of Information Quality dalam konteks UMKM digital. Implikasi praktis dari penelitian ini mendorong perlunya strategi terpadu untuk mempercepat digitalisasi keuangan UMKM melalui pelatihan SDM, insentif adopsi teknologi, dan penguatan kebijakan kelembagaan. Penelitian ini juga mengidentifikasi keterbatasan berupa cakupan wilayah dan pendekatan cross-sectional, sehingga disarankan untuk penelitian selanjutnya menggunakan metode longitudinal dan cakupan lebih luas. Kata kunci: UMKM digital, cloud accounting, kompetensi digital, dukungan manajemen, kualitas informasi keuangan.
KAJIAN LITERATUR TENTANG KONSEP TAWAKAL SERTA RELEVANSINYA DALAM KEHIDUPAN SOSIAL Tammar, Ardiansyah; Abubakar, Achmad; Mahfudz, Muhsin
Farabi Vol 20 No 2 (2023): Farabi
Publisher : LPPM IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/jf.v20i2.4247

Abstract

This article aims to conduct a literature review analysis of the concept of "tawakal," with the intention of summarizing, understanding, and comprehensively exploring the definitions, dimensions, as well as religious aspects that appear in various existing literature. The research method used is the Systematic Literature Review (SLR) with the goal of identifying, evaluating, and examining all relevant studies to provide answers to the research questions that have been established. Article searches were conducted using the keyword "tawakal concept" within the time frame from 2018 to 2023. Literature selection was based on inclusion criteria, which encompassed studies directly related to the concept of tawakal and studies whose research findings have been published in national journals or proceedings. The results of the selection showed that there were 8 articles relevant to the keyword. In conclusion, tawakal is an important concept in Islam that teaches complete dependence on Allah while making the best possible effort. Tawakal brings many benefits, including inner peace, strengthening of faith, a life free from excessive worries, an improved relationship with Allah, instilling hope, the development of Islamic character, and a positive outlook on life. In daily life, tawakal helps individuals lead their lives with full trust in Allah and the belief that He is a faithful Helper.
Co-Authors Abubakar, Achmad Mahfudz, Muhsin Natalia, Dewi