Pengaruh Penggunaan Sistem Informasi Akuntansi E-Kasir Dan Keahlian Pemakai Terhadap Kualitas Laporan Keuangan Pada UMKM Di Provinsi Jawa Tengah
Abstract
This research aims to examine the effect of implementing an E-cashier accounting information system and user expertise on the quality of financial reports for MSMEs in Central Java. The population used in this research is all MSMEs in Central Java, totaling 183,181 units in the first quarter of 2023. The data used in this research is primary data obtained directly from MSME actors. The research sampling technique used the purposive sampling method. The data analysis used is the Structural Equation Model (SEM). The findings of the empirical analysis show that the e-cashier accounting information system has a positive effect on the quality of MSME financial reports in Central Java province, while user knowledge and user skills have no effect on the quality of MSME financial reports in Central Java Province.
Keywords: E-Cashier, Financial Reports, MSMEs
References
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Darmawan Suwandi, E., Studi Akuntansi, P., Tinggi Ekonomi Putra Bangsa Jl Ronggowarsito No, S., Pejagoan, K., Kebumen, K., Tengah, J., & Penulis, K. (2020). Pengaruh Rasio Saham Free Float Terhadap Harga Saham Perusahaan LQ45 Yang Terdaftar Di BEI Pada Tahun 2019. Jurnal Kajian Ekonomi Dan Kebijakan Publik, 5(1).
Dimitriu, O., & Matei, M. (2015). Cloud Accounting: A New Business Model in a Challenging Context. Procedia Economics and Finance, 32(15), 665–671. https://doi.org/10.1016/s2212-5671(15)01447-1
Gilbert, J. (2020). Accounting and Financial Reporting. Ethics for Managers, 60(1), 196–214. https://doi.org/10.4324/9780203153659-16
Hamundu, F. M., Husin, M. H., Baharudin, A. S., & Khaleel, M. (2020). Intention to Adopt Cloud Accounting: A Conceptual Model from Indonesian MSMEs Perspectives. Journal of Asian Finance, Economics and Business, 7(12), 749–759. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.749
Hendrawan, H., Bakri, A. A., & Fatchuroji, A. (2023). Effects of Capital, Usage of Accounting Information, Financial Statements, and Characteristics Entrepreneurship on Financial Capability and Business Performance of MSMEs In Bogor City. The ES Accounting And Finance, 1(02), 72–81. https://doi.org/10.58812/esaf.v1i02.64
Hertati, L. (2015). Competence of Human Resources, The Benefits of Information Technology on Value of Financial Reporting in Indonesia. Research Journal of Finance and Accounting, 6(8), 12–18.
I M Alnajjar, M. (2017). Impact of Accounting Information System on Organizational Performance: A Study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38. https://doi.org/10.21102/graf.2017.09.82.02
Ibrahim, F., & Begawan, B. S. (2021). Accounting Information Systems ( AIS ) in SMEs : Towards an Integrated Framework. 11(2), 51–67. https://doi.org/10.4018/IJABIM.2020040104
Khanom, T. (2017). Cloud Accounting: A Theoretical Overview. IOSR Journal of Business and Management, 19(06), 31–38. https://doi.org/10.9790/487x-1906053138
Komarudin, M. F. (2023). APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN. 3(1), 241–248.
Lutfi, A. A., Idris, K., & Mohamad, R. (2017). Akademia Baru Journal of Advanced Research in Business AIS usage factors and impact among Jordanian SMEs : The moderating effect of environmental uncertainty Akademia Baru. 1(1), 24–38.
Malindar, B., Sairmaly, F. A., Nifanngeljau, J., & Laratman, P. (2023). Pengaruh Pengetahuan Akuntansi, Sosialisasi Standar Akuntansi Dan Skala Bisnis Terhadap Kualitas Laporan Keuangan Emkm. Jurnal Akuntansi Trisakti, 10(1), 153–168. https://doi.org/10.25105/jat.v10i1.15230
Nafisa Amalia Afifah, & Eko Triyanto. (2023). Pengaruh Literasi Keuangan, Pemanfaatan Teknologi Informasi Dan Penggunaan Informasi Akuntansi Terhadap Kinerja UMKM Di Kecamatan Teras Kabupaten Boyolali. Jurnal Ilmiah Research and Development Student, 1(2), 75–89. https://doi.org/10.59024/jis.v1i2.322
Novita Sari., Achmad Hizazi., W. (2021). Effect of Good Corporate Governance and Leverage on Profitability-Mediated Tax Avoidance (Study on Mining Companies listed on the Indonesia Stock Exchange 2016 – 2019). International Journal of Academic Research in Accounting Finance and Management Sciences, 11(2), 202–221. https://doi.org/10.6007/IJARAFMS
Rashedi, H., & Dargahi, T. (2019). How Influence the Accounting Information Systems Quality of Internal Control On Financial Reporting Quality. Journal of Modern Developments in Management and Accounting Available Online at Www.Jmdma.Ir JMDMA, 2(5), 33–45. www.jmdma.ir
Sagara, Y. (2015). The Effect of Implementasi Accounting Information System and Compettence of Human Resources on The Quaility of Financial Reporting. Research Journal of Finance and Accounting, 6(2), 111–115. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.895.4452%7B%5C&%7Drep=rep1%7B%5C&%7Dtype=pdf
Shien, M. J. (2015). Influence of User ability And Top Management Support on the quality of Accounting Information System and its impact on the quality of accounting information. International Journal of Recent Advances in Multidisciplinary Research, 2(3), 0277-0283. 2.
Sularsih, H., & Wibisono, S. H. (2021). Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM. E-Jurnal Akuntansi, 31(8), 2028. https://doi.org/10.24843/eja.2021.v31.i08.p12
Syafnur, A., Kurniawan, E., & Yusda, R. A. (2022). Penerapan Aplikasi E-Kasir dalam Manajemen Usaha kecil dan Menengah. Jurnal Pengabdian Masyarakat (Abdira), 2(3), 236–241. https://doi.org/10.31004/abdira.v2i3.204
Wulan Riyadi. (2020). Pemanfaatan Sistem Informasi Akuntansi Dan Pemahaman Akuntansi Pengaruhnya Terhadap Kualitas Laporan Keuangan Pada Koperasi Di Kabupaten Majalengka. J-Aksi : Jurnal Akuntansi Dan Sistem Informasi, 1(2), 55–72. https://doi.org/10.31949/j-aksi.v1i2.424
Published
2024-02-24
Section
Articles
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