Jurnal Akuntansi, Manajemen dan Bisnis Digital

The Role Of Blockchain In Enhancing The Information Quality Of Sustainability Reports

2026-09-19T14:04:44+07:00

Sustainability reports have increasingly become an important instrument for stakeholders to evaluate a company’s environmental, social, and governance performance. However, the increase in the quantity of disclosures is not always accompanied by an improvement in the quality of information. Greenwashing practices, weak traceability of data origins, and limited supporting evidence still raise doubts about the reliability of sustainability reports. This study aims to conceptually analyze how blockchain can improve the information quality of sustainability reports, map the relationship between the main characteristics of blockchain and information quality indicators, and visualize it through a website-based prototype. This study uses a qualitative approach through a Narrative Literature Review (NLR), content analysis, and Design Science Research (DSR). The research data consist of 45 corpus sources, including standards/regulations, scientific articles, white papers, and supporting sources selected purposively. The results of this study present six main themes, namely transparency and data provenance, integrity and anti-manipulation, accountability and traceability, standardization and comparability, greenwashing mitigation, and implementation constraints and control design. Conceptually, verifiability, accuracy, governance, and information traceability receive the strongest conceptual contribution from blockchain characteristics. In addition, this study also develops a Web2 Proof of Concept (PoC) prototype that visualizes audit trails, multi-party approval, hashes, and timestamps, but has not yet implemented blockchain at a full technical level.

Analysis of Recruitment, Job Training, and Career Development on Employee Performance at Sarah Hospital in Medan

2026-09-29T13:23:33+07:00

This research is aimed at analyzing the impact of recruitment, job training, and career development on employee performance at Sarah Hospital in Medan. This study uses a descriptive quantitative approach with data processing through SPSS version 26. The population in this study is 160 permanent employees, while the sample consists of 62 respondents determined through probability sampling with a random sampling technique based on the Slovin formula at a 10% error rate. The results of the study present that recruitment contributes positively and significantly to employee performance with a t-count of 17.836 greater than the t-table of 2.00172. Job training also has a positive and significant effect on employee performance with a t-count value of 4.234 greater than the t-table of 2.00172. In addition, career development has a positive and significant effect on employee performance with a t-count value of 16.241 greater than the t-table of 2.00172. Simultaneously, recruitment, job training, and career development have a positive and significant effect on employee performance with an F-count value of 482.985 greater than the F-table of 2.76. The coefficient of determination value of 96% projects that variations in employee performance can be explained by these three variables, while the remaining 4% is caused by other factors outside the research model.

Computer Application Design for Preparing Financial Reports in Accordance with EMKM SAK Using Microsoft Visual Basic 6.0 at Singo Joyo Malang Crackers MSME

2026-09-29T13:23:59+07:00

Micro, Small, and Medium Enterprises (MSMEs) play an important role in Indonesia's economy. However, many business owners still face challenges in recording transactions and preparing financial statements. A common problem is that transactions are still recorded manually, which increases the risk of recording errors, delays in financial reporting, and limited financial information to support business decision-making. This study aims to design a computer application for preparing financial statements in accordance with the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) using Microsoft Visual Basic 6.0 for Singo Joyo Malang Crackers MSME. The research employed the Research and Development (R&D) method with a case study approach and the ADDIE development model, consisting of the analysis, design, development, implementation, and evaluation stages. The application was developed using Microsoft Visual Basic 6.0 and integrated with a Microsoft Access database. The designed system is capable of managing purchase, sales, production, inventory, journal entries, accounts payable, accounts receivable, general ledger, fixed asset depreciation, and generating financial position statements, income statements, and notes to the financial statements in accordance with SAK EMKM. The results indicate that the application assists the MSME in recording transactions and preparing financial statements more effectively, systematically, and efficiently. Based on the feasibility test results, the application achieved a score of 85.54%, indicating that it is highly feasible for use.

The Influence of Financial Literacy on the Financial Management Behavior of Accounting Students at Dehasen University Bengkulu

2026-09-29T13:24:25+07:00

This study is motivated by the increasing need for university students to understand financial management amid changing consumption patterns and the growing complexity of modern lifestyles. A low level of financial management ability may lead to consumptive behavior, difficulties in controlling expenses, and a lack of saving awareness among students. This study aims to determine the influence of financial literacy on the financial management behavior of students in the Accounting Study Program at Dehasen University. The research employed a quantitative method with an associative approach. The sample consisted of 100 respondents selected through questionnaires distributed to active students of the Accounting Study Program at Dehasen University. The data analysis techniques used in this study included validity testing, reliability testing, simple linear regression analysis, coefficient of determination analysis, and t-test analysis. The results of the study indicate that financial literacy has a positive and significant influence on students’ financial management behavior. This finding is supported by the results of the t-test, which show a significance value lower than 0.05, indicating that the research hypothesis is accepted. Furthermore, the coefficient of determination analysis reveals that financial literacy contributes 73.7% to students’ financial management behavior, while the remaining 26.3% is influenced by other factors outside the scope of this study. These findings confirm that the ability to understand financial concepts plays an important role in shaping students’ financial behavior to become more rational, disciplined, and responsible. Therefore, improving financial literacy can be considered a strategic effort to strengthen students’ financial management capabilities in a sustainable manner

The Influence of Professional Skepticism, Audit Evidence Quality, and Auditor Independence on Fraud Detection: The Moderating Role of Auditor Ethics

2026-09-29T13:25:51+07:00

This study aims to examine the effects of professional ethics, locus of control, and work experience on tax consultants’ ethical decision-making and to investigate the moderating role of religiosity. A quantitative approach was employed, with data collected through questionnaires distributed to tax consultants and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The results indicate that professional ethics, locus of control, and work experience have a positive and significant influence on ethical decision-making. Furthermore, religiosity significantly moderates the relationships between professional ethics, locus of control, work experience, and ethical decision-making. These findings suggest that stronger professional ethics, greater self-control, broader work experience, and higher religiosity encourage tax consultants to make more ethical and responsible decisions in accordance with professional codes of conduct and applicable tax regulations. The study contributes to the development of tax and professional ethics literature and provides practical insights for improving ethical decision-making among tax consultants.

The Mediating Role of Financial Literacy in the Relationship Between Financial Digitalization and the Operational Performance of Automotive SMEs in Lubuklinggau City

2026-09-29T13:26:29+07:00

This study aims to analyze the effect of financial digitalization on the operational performance of Micro, Small, and Medium Enterprises (MSMEs) in the automotive sector in Lubuklinggau City, with financial literacy as a mediating variable. This research is motivated by the low level of technology adoption caused by limited knowledge, constrained access to devices, and the perception that financial digitalization is complex for micro-enterprises. In addition, the operational performance of automotive MSMEs in Lubuklinggau City has not yet been optimal in terms of time efficiency, cost efficiency, and business productivity. Furthermore, a lack of understanding of financial planning, working capital management, and the separation of personal and business finances has led many financial decisions to be made intuitively. The population and sample of this study consisted of all automotive sector MSMEs in Lubuklinggau City, totaling 177 business units. Data were collected through questionnaires, observations, and documentation. This study employed a causal associative quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) analysis with the SmartPLS software through a bootstrapping procedure. The results of the analysis indicate that financial digitalization has a positive and significant effect on operational performance, with a T-statistic value of 11.136 and a p-value of 0.000. Financial literacy also has a positive and significant effect on operational performance, with a T-statistic value of 6.224 and a p-value of 0.000. Furthermore, financial literacy is proven to mediate the effect of financial digitalization on operational performance, with a T-statistic value of 6.114 and a p-value of 0.000.

Keywords : Financial Digitalization, Financial Literacy, Operational Efficiency

The Influence of Live Streaming and Digital Content on Consumer Purchase Decisions through TikTok @forumotolampung: A Case Study of PT Tunas Dwipa Matra Lampung

2026-09-29T13:27:00+07:00

This study was motivated by the development of TikTok as a social media platform used by companies as a digital marketing medium to influence consumers' purchasing decisions through live streaming and digital content. This study aimed to analyze the effect of live streaming and digital content on consumers' purchasing decisions for Honda motorcycles through the TikTok account @forumotolampung, which serves as a promotional medium for PT Tunas Dwipa Matra Raden Intan, Lampung. This study employed a quantitative approach using a causal research design. Data were collected through an online questionnaire distributed to TikTok users who had watched live streaming and digital content on the @forumotolampung account. The sampling technique used was purposive sampling with a total of 100 respondents. The results showed that live streaming and digital content had a positive and significant effect on consumers' purchasing decisions, thereby contributing to the optimization of PT Tunas Dwipa Matra's digital marketing strategy.

The Influence of Digital Marketing and News Content Quality on Online News Reach on the Radar Lampung TV Website

2026-09-29T13:27:32+07:00

This study is motivated by the importance of implementing digital marketing and delivering high-quality news content to improve online news reach on the Radar Lampung TV website. The study aims to analyze the influence of digital marketing and news content quality on online news reach on the Radar Lampung TV website. This research employed a quantitative approach with a causal research method. Data were collected through questionnaires distributed to users who had accessed and read news on the Radar Lampung TV website. The sampling technique used was purposive sampling involving 100 respondents. The results indicate that digital marketing and news content quality have a positive and significant effect on online news reach, both partially and simultaneously. The findings are expected to provide recommendations for Radar Lampung TV in optimizing digital marketing strategies and improving news content quality to expand information dissemination.

The Effect of Salary Perception and Career Opportunities on Final-Year Students' Interest in Working Abroad: A Case Study of Private Universities in Bengkulu City

2026-09-29T13:27:56+07:00

This study analyzes the effects of salary perception and career opportunities on final-year students' interest in working abroad at three private universities in Bengkulu City. A quantitative causal-survey approach was applied. The population consisted of 590 final-year Faculty of Economics and Business students from the 2023 cohort, and 118 respondents were selected as 20% of the population using proportional sampling. Data were collected through observation and a Likert-scale questionnaire and analyzed with SPSS 27 using descriptive analysis, instrument testing, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. Salary perception had a positive and significant effect on interest in working abroad (t=12.470; p<0.001), as did career opportunities (t=13.812; p<0.001). Both variables simultaneously had a significant effect (F=208.819; p<0.001). The adjusted R² of 0.780 indicates that the model explains 78% of the variance in students' interest, while career opportunities is the more dominant predictor (β=0.607).

Analysis of Financial Management Based on the Pesantren Accounting Guidelines at Murottalul Qur’an Nurul Huda Islamic Boarding School

2026-09-29T13:28:18+07:00

This study aims to analyze financial management and recording practices at the Murottalul Qur’an Nurul Huda Islamic Boarding School and evaluate their alignment with the 2024 Pesantren Accounting Guidelines (PAP) based on SAK Private Entities (SAK EP). Employing a qualitative descriptive case study approach, data were gathered through passive participant observation, structured interviews with five key informants (Head of Pesantren, Male Treasurer, Female Treasurer, and Roisah), and internal documentation analysis. The findings indicate that financial management remains manual (single-entry system) and fragmented between male and female student units. While transitioning syahriah payments to bank transfers successfully mitigated funds misuse, overall financial reporting fails to comply with PAP 2024 and ISAK 35 standards due to the absence of the Statement of Financial Position, Statement of Activities, Statement of Cash Flows, and Notes to Financial Statements. Main factors driving this gap include limited human resource competence, lack of an integrated accounting information system, and management's perception of accountability as a moral-religious stewardship duty rather than a formal compliance requirement.

The Influence of Herding and Overconfidence on Investment Intention in Cikampek

2026-09-29T16:20:55+07:00

This study aims to examine the effects of herding and overconfidence on individuals’ investment interest in Cikampek City. The herding variable is measured through several key dimensions, including imitative behavior, market pressure, price movements, and social influence, while overconfidence is conceptualized through dimensions such as the overestimation of one’s own abilities, excessive confidence in expected outcomes, miscalibration in assessing risks and information, and the tendency to rely on past performance. Investment interest, as the dependent variable, reflects an individual’s tendency to be attracted to, seek information about, and form expectations when considering and intending to invest in instruments registered with the Indonesian Central Securities Depository (Kustodian Sentral Efek Indonesia/KSEI). This study adopts a quantitative approach using a survey method by distributing questionnaires to residents of Cikampek who show a personal interest in investment activities, with respondents selected through purposive sampling. The sample size was determined using the Lemeshow formula to ensure representativeness, and all data were analyzed using the Partial Least Squares (PLS) method with SmartPLS software to comprehensively examine the relationships among variables.

The Influence of Career, Incentives, and Human Resource Development on Employee Job Satisfaction at PT. Toko Distributor Indonesia Unggul Jakarta

2026-09-29T16:21:17+07:00

This research aims to analyze the impact of career, incentives, human resource development on employee satisfaction in performing tasks in the company. This research uses quantitative research with an associative approach. The research population is employees who work in the company as many as 85 employees and sampling with 85 respondents saturated samples. The type of data is used that is primary data with the spread of questionnaires and the results are polished using SPSS software version 22. Data analysis is conducted through multiple linear regression for testing the relationship between independent and dependent variables. The results of the study that the career, incentives and development of human resources partially and simultaneously positively and significantly impact employee satisfaction in companies with the development of HR that have the highest influence on employee satisfaction with the highest regression value. The regression resulted in the equation Y=2,481+0.567X1+0.435X2+0.575X3. The results of the t test for the career gave the thitus value of 9,381 and significant of 0,000. Incentives have a thitus value of 3,587 and significant amount of 0.015. HR development has a thitus value of 8,444 and is significant of 0,000. The F test result gave the Fhitung score of 93,065 and was significant of 0,000. The H1, H2, H3, and H4 hypotheses are proven to be true and acceptable because the results of the study are in line with the hypothesis. The value of adjusted R² coefficient of 0.767 indicates that 76.7% of the variation in employee satisfaction can be explained by all three free variables, while the remainder is described by other variables that are not included in the research model. In addition, the strength of the relationship between free variables and bonded variables is classified as very strong with correlation coefficient value (R) of 0.808.

Analysis of Village Fund Management Accountability on Community Satisfaction in Suka Jaya Village, Besitang District, Langkat Regency

2026-09-29T16:21:41+07:00

This study aims to analyze the accountability of Village Fund management and community satisfaction in Suka Jaya Village, Besitang District, Langkat Regency. The research employed a descriptive quantitative approach, with data collected through questionnaires distributed to 100 respondents selected using a purposive sampling technique. The data were analyzed using descriptive analysis based on the percentage of respondents' answers for each research indicator. The results indicate that the accountability of Village Fund management is categorized as good, as reflected in positive community assessments of transparency, accountability, community participation, and compliance with regulations. In addition, community satisfaction with Village Fund management is also categorized as good, as demonstrated by positive assessments of service quality, information transparency, service fairness, community participation, and program benefits. The findings indicate that the implementation of accountability principles in Village Fund management has contributed to community satisfaction in Suka Jaya Village..

Factors Affecting Chili Commodity Income at Pangkalan Brandan Traditional Market, Langkat Regency

2026-09-30T14:20:55+07:00

This study aims to examine the effects of chili prices, business capital, and business experience on the income of chili commodity traders at the Pangkalan Brandan Traditional Market, Langkat Regency. A quantitative approach with an associative research design was employed. The study involved 60 chili traders who were selected using a saturated sampling technique. Data were collected through questionnaires, observations, and interviews and analyzed using multiple linear regression with IBM SPSS Statistics. The results indicate that chili prices, business capital, and business experience each have a positive and significant effect on traders' income. Simultaneously, these three variables also have a positive and significant influence on income. The coefficient of determination (R²) of 0.709 indicates that 70.9% of the variation in traders' income is explained by chili prices, business capital, and business experience, while the remaining 29.1% is influenced by other factors outside the research model. These findings provide practical insights for traders and policymakers in developing strategies to improve the income of chili commodity traders in traditional markets.

Analysis of Public Service Information System Website Development to Improve Access and Service Efficiency at Budi Gadai Indonesia Medan

2026-09-30T14:22:02+07:00

This research was conducted at Budi Gadai Indonesia Medan. The objective was to analyze the development of a public service information system website to improve access and efficiency of services for the wider community. The population consisted of 50 employees working at the company. Saturated sampling was used to obtain a sample size of 50 respondents. Data collection techniques included literature studies and surveys, while data analysis techniques included validity and reliability tests, presentation analysis, mean value calculations, and respondent response rate (TCR) analysis. The results of this study indicate that the quality of public services provided by Budi Gadai Indonesia Medan through its official website meets the required functionality standards. Furthermore, public satisfaction as users of public information services showed a positive response. Ease of access to information, clarity of navigation, and time efficiency were the main factors supporting user satisfaction. Thus, the Budi Gadai Indonesia Medan website is able to support more effective, transparent, and accessible public services.

Analysis Of Accountability And Transparency In Village Financial Management (Case Study Of Klumpang Kampung Village)

2026-09-30T14:21:23+07:00

This study aims to analyze the accountability and transparency of financial management in Klumpang Kampung Village, Hamparan Perak District, Deli Serdang Regency, across the five stages of village financial management as stipulated in Home Affairs Ministerial Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability reporting. The study used a descriptive qualitative approach with data collection techniques in the form of semi-structured interviews, non-participant observation, and documentation, which were analyzed through data reduction, data presentation, and conclusion drawing and verification based on the Good Governance theoretical framework. The research informants consisted of the Village Treasurer and the Head of the Village Consultative Body (BPD), with triangulation from the village community. The results of the study indicate that accountability has been implemented quite well in three of the five stages (planning, implementation, and administration), but weakened in the reporting and accountability reporting stages due to limited human resources and delays in budget disbursement from the central/district government. Transparency in general is not optimal in most stages due to the minimal use of digital media, especially due to the inactivity of the village website. This study recommends strengthening human resource capacity, reactivating village websites, strengthening coordination with district governments, and increasing community participation.

The Influence of Population Size, Gross Regional Domestic Product (GRDP), Regional Expenditure, and Regional User Charges on Locally-Generated Revenue in Pematang Siantar City

2026-09-30T14:23:00+07:00

This study aims to analyze the effects of population size, Gross Regional Domestic Product (GRDP), regional expenditure, and regional retributions on the Local Genuine Revenue (PAD) of Pematang Siantar City from 2010 to 2023. Employing an associative quantitative approach, secondary time-series data (14 observations) sourced from BPS and BPKAD were analyzed using multiple linear regression via SPSS. The t-test results indicate that only GRDP has a positive and significant effect on PAD (Sig.=0.023), whereas population size, regional expenditure, and regional retributions show no significant effects (Sig.>0.05). Simultaneously (F-test), all four variables significantly affect PAD (F=17.752; Sig.=0.000) with a coefficient of determination R² of 0.888. This implies that the independent variables explain 88.8% of the variation in PAD. In conclusion, economic growth (GRDP) is the primary determinant of PAD, while other demographic and fiscal factors require governance optimization to achieve regional fiscal independence.

Analysis Of The Budget Realization Report (BRR) To Assess The Efficiency And Effectiveness Of The Financial Performance Of The North Sumatra Provincial Government

2026-09-30T14:23:25+07:00

This study aims to examine the effectiveness and efficiency of the financial performance of the North Sumatra Provincial Government based on the Budget Realization Report (Laporan Realisasi Anggaran/LRA). Furthermore, the study provides an overview of the role of the Budget Realization Report in evaluating government financial performance. This research employed a descriptive qualitative method using a documentary analysis approach. It is classified as desk research because it relies on secondary data obtained from publicly available documents. The data sources included the Budget Realization Report (LRA), regional government financial statements, and supporting data collected from the official websites of the North Sumatra Provincial Government, the Audit Board of the Republic of Indonesia (BPK RI), and Statistics Indonesia (BPS). The analysis focused on regional financial reports covering the period from 2022 to 2024. Data were collected using purposive sampling, in which the selected documents met the criteria of the research variables. All data were obtained from the official public information portals of the North Sumatra Provincial Government. The findings indicate that the financial performance of the North Sumatra Provincial Government declined during the 2022–2024 period. This decline was reflected in a decrease in effectiveness from highly effective to moderately effective, while efficiency deteriorated from less efficient to inefficient. The Budget

Realization Report (LRA) proved to be an effective instrument for evaluating financial performance and supporting improvements in regional financial management.

Analysis of Budgeting Accountability in PPKS Handling Programs at the Medan City Social Service (A Case Study of Homeless People and Beggars)

2026-09-30T14:24:00+07:00

This study aims to analyze the accountability of budgeting for the Social Welfare Service Enforcement Program (PPKS), especially for homeless people and beggars at the Medan City Social Service. The research uses a qualitative method that is quantified with data collection techniques through interviews and documentation. The informants in this study consist of parties involved in the budgeting process and implementation of the PPKS handling program. Analysis was carried out on budget planning indicators, budget implementation, and budget reporting and evaluation. The results of the study show that the accountability of the budgeting of the PPKS handling program at the Medan City Social Service in general has gone well and has met the principle of public accountability, even though there are still some technical obstacles in its implementation.

Transformation of GoTo Group's Financial Performance: DuPont and Statistical Analysis of Profitability Improvement (2022-2025)

2026-09-30T14:24:56+07:00

This study aims to describe the financial performance development of PT GoTo Gojek Tokopedia Tbk (GoTo Group) during the 2022-2025 period using DuPont Analysis, as well as to illustrate the contributions of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) to Return on Equity (ROE). This study employs a descriptive quantitative approach using secondary quarterly time-series data from Q1 2022 to Q3 2025. The results indicate that GoTo Group's financial performance underwent a significant transformation, where ROE improved from

-33% at the end of 2022 to -1% in early 2025. Although the company experienced its deepest crisis in the fourth quarter of 2023 due to the non-cash impact of goodwill impairment post-deconsolidation of Tokopedia, the DuPont Analysis proves that this ROE improvement was primarily driven by enhancements in operational efficiency (NPM). NPM emerged as the component with the highest variability, contributing majorly to the ROE recovery. On the other hand, asset efficiency (TATO) showed a gradual upward trend, and the financial structure (EM) remained stable without relying on increased debt leverage. The conclusion of this study indicates that GoTo Group's profitability improvement is fundamental and potentially sustainable

as it is predominantly driven by operational efficiency gains

The Effect of a Digital-Based Public Information Disclosure System on the Quality of Regional Financial Reporting in the Medan City Government

2026-09-30T14:25:31+07:00

The digital transformation of government governance fosters the hope that public information can be presented more rapidly and transparently. However, the availability of various digital channels at the local level does not automatically guarantee high-quality financial reporting. Addressing this gap, this study aims to measure the extent to which digital-based public information transparency influences the quality of local financial reporting within the Medan City Government. Transparency is assessed across three dimensions: ease of access to digital platforms, completeness of financial data, and the speed of information updates. A quantitative method was employed, utilizing primary data collected via a 1–5 Likert scale questionnaire from 35 financial reporting staff members across various Medan City regional government agencies (OPD); the data were subsequently analyzed using multiple linear regression in SPSS 26. Test results indicate that all instrument items were valid and reliable, satisfying classical assumption requirements. All three transparency dimensions were found to have a positive and significant impact on financial reporting quality—whether tested individually or collectively—with the model explaining approximately 45 percent of the data variance; among the three, the speed of information updates emerged as the most decisive factor. Consequently, the study concludes that strengthening digital information transparency systems—particularly regarding timeliness—is a strategic measure for local governments to enhance the quality of their financial reporting.

Analysis of the Effect of Labor Force, Education Level, and Investment on Economic Growth and Their Impact on Poverty in North Sumatra from 2016 to 2025

2026-09-30T14:25:55+07:00

This study aims to analyze the influence of the labor force, education levels, and investment on economic growth, as well as their impact on poverty in North Sumatra Province during the 2016 – 2025 period, with economic growth serving as an intervening variable. The study employs a quantitative approach, Path Analysis, and secondary data from Statistics Indonesia (BPS) analyzed using EViews 13. The results indicate that the labor force has a significant negative effect and education levels have a significant positive effect on economic growth, whereas investment has no significant effect. Regarding poverty, investment and economic growth have a significant negative effect, while the labor force and education levels do not have a significant effect. The Sobel test reveals that economic growth mediates only the influence of the labor force on poverty. These findings underscore the importance of improving workforce quality and fostering inclusive economic growth as strategies for poverty reduction in North Sumatra Province.

The Effect Of Digital Accounting Information System Utilization On The Quality Of Financial Reporting Of Micro, Small, And Medium Enterprises (Msmes) In Medan City

2026-09-30T14:26:34+07:00

This study aims to examine and analyze the effect of digital Accounting Information System (AIS) utilization on the quality of financial statements among Micro, Small, and Medium Enterprises (MSMEs) in Medan City. The study is motivated by the relatively low level of digital AIS adoption among MSMEs and the suboptimal quality of their financial statements. Given the significant contribution of MSMEs to Indonesia's Gross Domestic Product (GDP) and national economic development, improving the quality of financial reporting has become increasingly important. This study employed a quantitative approach with an associative (causal) research design. Primary data were collected through questionnaires distributed to MSME owners in Medan City who had implemented digital Accounting Information Systems. The sample consisted of 93 respondents selected using a purposive sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, simple linear regression analysis, hypothesis testing (t-test), and the coefficient of determination (R²).The results are expected to indicate that the utilization of digital Accounting Information Systems has a positive and statistically significant effect on the quality of MSMEs' financial statements in Medan City. Higher levels of digital AIS utilization are associated with higher-quality financial statements, as reflected in the characteristics of relevance, reliability, understandability, and comparability. Therefore, the implementation of digital Accounting Information Systems can enhance the efficiency, accuracy, and timeliness of financial reporting, thereby supporting more effective decision-making for MSME owners. These findings are expected to contribute to the development of accounting practices and encourage the wider adoption of digital Accounting Information Systems among MSMEs.

The Implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (MSME) on the Quality of MSMEs Financial Statements in Medan City

2026-10-07T01:05:06+07:00

This study aims to determine the level of implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (MSME), assess the quality of MSMEs' financial statements, and analyze the effect of MSME implementation on the quality of MSMEs' financial reporting. This study employed a descriptive quantitative research approach. The study population consisted of approximately 1,408 MSMEs. The sample was determined using the Slovin formula with a 10% margin of error, resulting in 93 respondents. Data were collected through questionnaires distributed to MSME owners and analyzed using statistical techniques, including validity testing, reliability testing, classical assumption testing, simple linear regression analysis, the t-test, and the coefficient of determination (R²). The results of the simple linear regression analysis indicate that the implementation of SAK EMKM has a significant effect on the quality of financial statements. Therefore, improving MSMEs' understanding and ensuring the consistent implementation of SAK EMKM are essential strategies for enhancing the quality of MSMEs' financial reporting.