Proceeding of The International Conference on Management, Entrepreneurship, and Business
Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and

Utilization of Digital Accounting Technology and Quality of Financial Reports in Economic Decision Making in Jenang Kudus MSMEs

Heni Risnawati (Unknown)
Tuti Nadhifah (Unknown)
Jilma Dewi Ayu Ningtyas (Unknown)



Article Info

Publish Date
18 Nov 2025

Abstract

This study aims to analyze the effect of digital accounting technology utilization and financial reporting quality on economic decision-making in Jenang Kudus MSMEs. The research method used is quantitative with a causal explanatory research approach . The research sample is Jenang MSMEs in Kudus engaged in regional culinary specialties, with a purposive sampling technique based on the criteria of businesses that have been operating for at least two years and have financial recording activities. Primary data was obtained through the distribution of Likert-scale questionnaires compiled based on research variable indicators. The research instrument was tested for validity and reliability before being analyzed using SmartPLS. The results show that the use of digital accounting technology does not have a significant effect on economic decision-making. Conversely, the quality of financial reports has been shown to have a positive and significant effect on economic decision-making. This finding confirms that the quality of accounting information is more decisive for the success of decision-making than the use of digital accounting technology alone.

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Journal Info

Abbrev

ICMEB

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

The paper topics published in the Proceeding of the International Conference on Management, Entrepreneurship, and Business the sub-groups of Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate ...