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All Journal Jurnal Akuntansi dan Keuangan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu MATAPPA: Jurnal Pengabdian Kepada Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Jurnal Riset Bisnis dan Investasi Jurnal Bisnis dan Akuntansi Jurnal Online Insan Akuntan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) OWNER: RISET DAN JURNAL AKUNTANSI Jurnal Akuntansi Keuangan dan Bisnis
Aryanto Aryanto
Politeknik Harapan Bersama
Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

 1 
PENGARUH PENGETAHUAN AKUNTANSI TERHADAP PENERAPAN AKUNTANSI DIGITAL SERTA DAMPAKNYA TERHADAP KINERJA UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

Abstract

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
Pengaruh Pengetahuan Akuntansi terhadap Penerapan Akuntansi Digital serta Dampaknya terhadap Kinerja UMKM Aryanto Aryanto; Fitri Amaliyah
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 5, No 3 (2022): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v5i3.y2022.p243-254

Abstract

MSME actors have not been able to fully utilize the use of technology, this is a challenge for MSME actors in Indonesia. This study aims to determine the effect of accounting knowledge of MSME actors on the application of digital accounting and its impact on MSME performance. The type of data in this study is quantitative data with the primary data source from a questionnaire. The population in this study is MSMEs in the Brebes District, Brebes Regency with a sample of 65 MSMEs using a simple random sampling technique. The data analysis technique in this study used the SEM Partial Least Square (PLS) method. The result showed that the level of accounting knowledge has a significant positive effect on the application of digital accounting, the level of accounting knowledge has no effect on performance, and the application of digital accounting has a significant positive effect on performance.
Co-Authors Abd. Rasyid Syamsuri Andri Widianto Andri Widianto Andri Widianto, Andri Christina Tri Setyorini Fera Tri Wulandari Hermanto Fitri Amaliyah Fitri Amaliyah Hanna Khoirunnisa Hetika Hetika Hetika Hetika Hetika Hetika, Hetika Hikmatul Maulidah Ida Farida Ida Farida Ida, Farida Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati Krisdiyawati, Krisdiyawati Naila Hanum Rafi Syaefudin Sunandar Sunandar Sunandar Sunandar Sunandar Sunandar Yeni Priatna Sari Yeni Priatna Sari