Harmoni Economics: International Journal of Economics and Accounting
Vol. 2 No. 2 (2025): May: Harmoni Economics: International Journal of Economics and Accounting

Impact of Accounting Systems and Sharing Economy on Culinary MSMEs’ Financial Performance with Demographics Moderation

Luluq'il Jannah (Universitas Jambi)
Yuliusman Yuliusman (Universitas Jambi)
Salman Jumaili (Universitas Jambi)



Article Info

Publish Date
30 May 2025

Abstract

This research investigates how accounting information systems and sharing economy platforms affect the financial performance of culinary MSMEs in Jambi City, while also examining demographic factors as a moderating variable. The study involved Micro, Small, and Medium Enterprises (MSMEs) in the city’s culinary sector as both the population and sample. Using a non-probability purposive sampling method, data were gathered from 88 culinary MSME respondents through questionnaires and analyzed with the SmartPLS 4 software. The findings reveal that both accounting information systems and sharing economy platforms significantly impact the financial performance of culinary MSMEs. Furthermore, demographic factors were found to moderate the relationship between accounting information systems and financial performance, but did not moderate the link between sharing economy platforms and financial performance in the culinary MSME sector of Jambi City.

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Journal Info

Abbrev

HarmoniEconomics

Publisher

Subject

Description

(Harmoni Economics: International Journal of Economics and Accounting) [e-ISSN : 3063-8712, p-ISSN : 3063-6205] is an open access Journal published by the IFREL (International Forum of Researchers and Lecturers). Harmoni Economics accepts manuscripts based on empirical research results, new ...