AKURASI: Jurnal Riset Akuntansi dan Keuangan
Vol 8 No 1 (2026)

Pengaruh Implementasi Economic Order Quantity dan Digitalisasi terhadap Profitabilitas Usaha Mikro, Kecil dan Menengah di Kota Bekasi

Muhammad, Muhammad (Unknown)
Kamila, Nurul (Unknown)
Rahman, Huda Aulia (Unknown)
Ekawati, Zalzabilla Putri (Unknown)



Article Info

Publish Date
05 Mar 2026

Abstract

This study intends to analyze the influence of the implementation of Economic Order Quantity (EOQ) and digitalization on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Bekasi City. The low efficiency of inventory management and the limited use of digital technology are still obstacles for MSMEs. A quantitative approach was used by involving 32 MSMEs selected through purposive sampling from a population of 418 MSMEs. Primary data were analyzed using multiple linear regression assisted by SPSS tools, accompanied by validity, reliability, and classical assumptions tests to ensure the feasibility of the model. The results of the study show that the EOQ variable has no effect on profitability. This shows that MSMEs have not been able to implement the EOQ method optimally. On the contrary, digitalization affects profitability significantly and positively. Simultaneously, EOQ and digitalization also affect profitability significantly. The determination coefficient reveals that 76% of the variation in profitability is illustrated by the implementation of Economic Order Quantity (EOQ) and digitalization. Public interest statementsThis study helps MSMEs in understanding the basics of inventory management and reminds that digitalization is a necessity to improve business performance and competitiveness.

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Journal Info

Abbrev

AKURASI

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI: Jurnal Riset Akuntansi dan Keuangan edisi Perdana (Vol 1, No 1, Mei - Agustus 2019) diterbitkan oleh Lembaga Pengembangan Manajemen dan Publikasi Imperium. AKURASI menggunakan metode peer-review dan online first, dimana artikel yang sudah dinyatakan diterima oleh tim editorial akan langsung ...