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All Journal Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Firdayanti Firdayanti
Program Studi Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Palopo
Economics, Econometrics & Finance

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PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM MEMINIMALISIR FRAUD TERHADAP KINERJA UMKM DENGAN VARIABEL MODERASI KUALITAS SUMBER DAYA MANUSIA (SDM) Hamdani Hamdani; Firdayanti Firdayanti; Nurhikmah Nurhikmah
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This study aims to analyse the effect of accrual-based accounting on minimising fraud in SME performance, with human resource quality as a moderating variable. Accrual-based accounting is expected to improve the transparency and accuracy of financial reports, which in turn can reduce the potential for fraud in SME financial management. This study uses a quantitative approach with a survey method on MSMEs in Palopo City. The data obtained was analysed using moderation regression to test the relationship between variables. The results show that the application of accrual-based accounting has a positive effect in minimising fraud and improving MSME performance. In addition, HR quality is proven to be a moderating variable that strengthens this relationship. These findings have practical implications for MSMEs to prioritise the implementation of accrual-based accounting and the development of human resource quality in an effort to improve performance and reduce fraud
Co-Authors Hamdani Hamdani Nurhikmah Nurhikmah