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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Ervina Yennie Permananingrum
Muhammadiyah A.R. Fachruddin University, Tangerang
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ANALYSIS OF FACTORS INFLUENCING THE USE OF INFORMATION TECHNOLOGY IN ACCOUNTING BY MSMES IN TANGERANG Rina Ambarwati; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3966

Abstract

This research aims to evaluate the factors influencing the use of accounting information technology by Micro, Small, and Medium Enterprises (MSMEs) in Tangerang. MSMEs play an important role in the Indonesian economy, but face challenges in efficient financial record-keeping and reporting. The use of accounting information technology can be a solution to improve the speed, accuracy, and transparency of financial transactions.The factors studied include accounting knowledge (X1), technology infrastructure (X2), perceived ease of use (X3), and management support (X4). This research uses a quantitative method with multiple linear regression analysis. The research population consists of all MSMEs in Tangerang City and Regency, with sampling conducted using a purposive sampling technique. Data was collected through a structured questionnaire with a five-point Likert scale. The analysis results show that accounting knowledge (X1) and management support (X4) significantly influence the use of accounting information technology (Y). However, technology infrastructure (X2) and perceived ease of use (X3) do not show a significant partial effect. Simultaneously, all four independent variables (X1, X2, X3, X4) have a significant influence on the use of accounting information technology (Y). The resulting regression model is: Y= 20.450+0.219X1+0.045X2+0.040X3+0.222X4. The coefficient of determination of 0.284 indicates that 28.4% of the variation in the use of accounting information technology is explained by the independent variables, while 71.6% is explained by other factors outside the model. This research is expected to help stakeholders formulate strategies to increase the adoption of accounting information technology in Tangerang MSMEs, thereby driving growth and competitiveness in the digital era.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION, FINANCIAL LITERACY, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS OF TANGERANG REGENCY MSMES Ervina Yennie Permananingrum; Abu Naim; Annisa Risqi Sulistya Kusuma Wardhani; Fachmi Al Faroqi; Andika Mugi Gumilang; Nor Fatah Ulinnuha; Sapriyadi; Ahmad Pauji
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1407

Abstract

MSMEs, or micro, small, and medium-sized enterprises, are essential to Tangerang Regency's economic growth. However, a lot of MSME owners still struggle to produce high-quality financial statements because of poor internal control, low accounting awareness, incomplete technology utilisation, and inaccurate records. Their capacity to evaluate business situations, control cash flow, and develop long-term strategies is impacted by this circumstance. Thus, the purpose of this study is to examine how internal control, financial literacy, and the use of Accounting Information Systems (AIS) affect the quality of MSMEs' financial statements in Tangerang Regency. Purposive sampling was used to identify 200 MSME respondents for this quantitative study. A standardised Likert-scale questionnaire was used to gather the data, and SPSS was used for analysis, which included multiple linear regression and traditional assumption tests. The model is suitable for additional study when classical assumption testing reveals that the data satisfy the conditions for autocorrelation, heteroscedasticity, multicollinearity, and normality. According to the regression results, the quality of financial statements is positively and significantly impacted by AIS adoption (β = 0.315; Sig. = 0.000), financial literacy (β = 0.291; Sig. = 0.000), and internal control (β = 0.348; Sig. = 0.000). The biggest predictor is internal control, suggesting that regular assessments, job segregation, and monitoring systems are essential to guaranteeing the dependability and correctness of MSME financial reporting. Additionally, the F-test shows that all three variables have an impact on financial statement quality at the same time (Sig. = 0.000). The three variables account for 53.9% of the variation in financial statement quality, whereas other factors not included in the model account for 46.1%, according to the coefficient of determination (R² = 0.539).
THE INFLUENCE OF FINANCIAL TECHNOLOGY (FINTECH) USAGE, FINANCIAL LITERACY, SAVING HABITS, AND CAPITAL STRUCTURE ON THE FINANCIAL CAPABILITY OF MSMES IN TANGERANG REGENCY Nor Fatah Ulinnuha; Abu Naim; Sapriyadi; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Mardi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 10 (2025): SEPTEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1408

Abstract

MSMEs in Tangerang Regency deal with a number of financial management issues, such as low financial literacy, poor saving practices, an uneven capital structure, and inefficient use of financial technology (Fintech). These circumstances affect MSMEs' limited ability to manage cash flow, secure capital, and sustain firm stability. This study aims to quantitatively analyse the influence of Fintech usage, financial literacy, saving habits, and capital structure on the financial capability of MSMEs in Tangerang Regency. The research method uses an associative approach with multiple regression analysis techniques applied to 200 MSME respondents selected through purposive sampling. The research instrument is a Likert scale that is evaluated using validity and reliability tests, while data analysis is carried out using SPSS using classical assumptions, t, and F tests. The study's findings indicate that the following variables—Fintech, financial literacy, kebiasaan menabung, and modal structure—have a positive and significant impact on UMKM's financial capabilities, both in a parallel and parallel manner. The Adjusted R-Squared value of 0.612 indicates that 61.2% of the financial variability can be explained by the developed model. This study highlights the importance of financial education, effective financial management, and the use of financial technology to increase UMKM's financial capabilities in the digital age. It is anticipated that this will serve as a catalyst for government agencies, financial institutions, and Fintech companies to develop more effective UMKM strategies
Co-Authors Abu Naim Ahmad Pauji Andika Mugi Gumilang Annisa Risqi Sulistya Kusuma Wardhani Fachmi Al Faroqi Ilwin Hadi Mardi Nor Fatah Ulinnuha Rina Ambarwati Sapriyadi