PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM MEMINIMALISIR FRAUD TERHADAP KINERJA UMKM DENGAN VARIABEL MODERASI KUALITAS SUMBER DAYA MANUSIA (SDM)

Hamdani Hamdani (Program Studi Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Palopo)
Firdayanti Firdayanti (Program Studi Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Palopo)
Nurhikmah Nurhikmah (Program Studi Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Palopo)

Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Vol. 4 No. 1 (2026): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

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