Journal of Governance, Taxation, and Auditing
Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)

The Impact of Fintech Accounting on MSME Reporting in Denpasar City

Ni Made Adelia Purnama (Universitas Warmadewa, Indonesia)
A.A. Ayu Erna Trisnadewi (Universitas Warmadewa, Indonesia)
I Wayan Gde Yogiswara Darma Putra (Universitas Warmadewa, Indonesia)



Article Info

Publish Date
30 Apr 2026

Abstract

The development of MSMEs in Denpasar City is so fast and competitive, which is driven by the high frequency of transactions from domestic and foreign tourists. Despite the massive and significant number, most of the MSME actors in Denpasar City still face fundamental obstacles in financial management and accounting reporting. This suboptimal reporting condition creates serious consequences because it directly hinders MSME access. This study aims to determine the influence of the use of fintech accounting on MSME reporting. The location of this research is in MSMEs in Denpasar City. The population in the study is MSMEs located in the Denpasar City area, have used Fintech Accounting (digital recording application) in their operational activities and are engaged in the coffee shop sector which has been running its business for at least 1 year and a research sample of 100 respondents. The data analysis method used is simple regression analysis. The results of this study show that the use of fintech accounting has a positive and significant effect on MSME reporting.

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Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...