PENGARUH PENGGUNAAN APLIKASI AKUNTANSI DIGITAL TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN UMKM DI PURWODADI DENGAN LITERASI KEUANGAN SEBAGAI VARIABEL MODERATOR

Lusi Permata Sari, Luluk Muhimatul Ifada

Sari


Abstract: Digital transformation in MSME financial management is one of the important adaptive strategies amidst the challenges of business efficiency and accountability. This study aims to analyze the effect of the use of digital accounting applications on the effectiveness of MSME financial management in Purwodadi, by considering financial literacy as a moderator variable. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews with 10 MSME actors who use digital accounting applications, such as Kasir Pintar. Data analysis was carried out through data reduction, data presentation, and drawing thematic conclusions. The results of the study showed that the majority of informants felt significant benefits from the use of digital accounting applications in improving administrative efficiency, transaction recording accuracy, and ease of financial reporting. In addition, the level of financial literacy has been shown to strengthen the effectiveness of the use of this technology, where business actors with better financial understanding are able to optimize application features more optimally. The conclusion of this study confirms that the synergy between the use of digital accounting technology and adequate financial literacy can substantially improve the performance of MSME financial management. This study contributes to the development of digital-based accounting science as well as practical implications for strengthening MSME capacity through integrated financial education and technology interventions .

Keywords: Digital accounting applications, effectiveness of financial management, financial literacy, MSMEs.


Teks Lengkap:

PDF

Referensi


Abdillah, L. A., & Apriyani, E. (2015). Perancangan teknologi cloud untuk penjualan online kain songket Palembang. ArXiv.

https://arxiv.org/abs/1511.05667 Aristei, D., & Gallo, M. (2025). Financial literacy, robo-advising, and the demand for human financial advice: Evidence from Italy. ArXiv. https://doi.org/10.48550/arXiv.2505.20527

Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/01492063910700108

Daud, M. (2025). Systematic literature review: Peran informasi akuntansi dan akuntansi manajemen dalam pengambilan keputusan. EKOMA: Jurnal Ekonomi Manajemen Akuntansi, 4(3), 5054–5064. https://doi.org/10.56799/ekoma.v4i3.6782

Defitri, S. Y. (2022). Efektivitas penerapan sistem informasi pengelolaan keuangan daerah (SIPKD) terhadap kualitas laporan keuangan pemerintah daerah.

Dewi Retno Sari Saputro,Sutanto, Purnami Widyaningsih,Nughthoh Arfawi Kurdi, R. S. (2023). Journal of Community Service CASHIER SYSTEM ASSISTANCE FOR MICRO , SMALL AND MEDIUM. Journal of Community Service, 5(2), 197–205.

Fadhilah, A. T. (2024). Pengaruh Literasi Keuangan Digital Terhadap Kualitas Laporan Keuangan UMKM di Jakarta. Journal of Accounting Information System, 4(1), 23–28. http://jurnal.bsi.ac.id/index.php/jais

Farida, M. N., Soesatyo, Y., & Aji, T. S. (2021). Influence of financial literacy and use of financial technology on financial satisfaction through financial behavior. International Journal of Education and Literacy Studies, 9(1), 86–95. https://doi.org/10.7575/aiac.ijels.v.9n.1p.86

Indri, I., Agustina, A., Hidayanti, N. F., Ariani, Z., Hulaimi, A., & Dewi, N.Y. S. (2025). Peran literasi keuangan Islam dalam adopsi layanan keuangan digital: Analisis bibliometrik dan tinjauan literatur. Journal of Sharia Economy and Islamic Tourism, 5(2), 133.

https://doi.org/10.31764/jseit.v5i2.30783

McMahon, R. G. P. (2020). Financial reporting practices of small enterprises in Australia: An empirical investigation. Small Enterprise Research, 27(1), 12–27. https://doi.org/10.1080/13215906.2020.1719581

Novrina, P. D., Satria, H., Meifari, V., Indriaty, N., & Syahputra, D. R. (2024). Optimalisasi Adopsi Teknologi 4.0 Penggunaan Aplikasi Kasir Pintar Berbasis Android Terhadap Kualitas Laporan Laba Rugi Di UMKM Kepripunyecerite. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 452–462.

https://doi.org/10.53494/jira.v10i2.603

Putri Novinda, A.,Muzakki, K.,Wicaksono, A., & Fahriani, D. (2025). Pengaruh literasi digital dan literasi keuangan pada keputusan metode pembayaran UMKM Bapgo. Journal of Accounting and Finance Management, 6(2), 526–534. https://doi.org/10.38035/jafm.v6i2.1840

Rika Avista, D., Arofatul Sekar Langit, U., & Mashudi. (2025). Literasi Digital dan Penguatan UMKM: Tinjauan Teoritisterhadap Strategi Pemberdayaan di Daerah Terpencil. Paraduta: Jurnal Ekonomi Dan Ilmu- Ilmu Sosial, 3(2), 55–60. https://creativecommons.org/licenses/ by/4.0/

Susanti, R., & Aini, N. (2023). Digitalisasi akuntansi dalam meningkatkan kinerja keuangan UMKM. Jurnal Ilmiah Manajemen Dan Bisnis, 24(2), 88–102.

https://doi.org/10.34202/jimb.v24i2.3914

Syahnazwa, A. L., & Nasution, H. (2024). Penerapan teknologi informasi akuntansi terhadap efektivitas pengelolaan keuangan di sektor UMKM. Jurnal Riset Akuntansi Dan Bisnis Indonesia, 12(2), 115–128. https://doi.org/10.55678/jrabi.v12i2.1138

Wernerfelt, B. (1984). A resourceâ€based view of the firm. Strategic Management Journal, 5(2), 171–180.

https://doi.org/10.1002/smj.42500502 07

Wulandari, A., Marcelino, D., Suryawardani, B., & Adithya, D. (2024). Digital capability and literacy for MSME transformation: Perspectives of digital and business performance. Asia-Pacific Management and Business Application, 13(2), 109–128. https://doi.org/10.21776/ub.apmba.20 24.013.02.2

Wulandari, D. A., Storm, B., Djie, F.,

Nugroho, A. A., Raya, J. R. F., Labu,

P., & Cilandak, K. (n.d.). Media Hukum Indonesia (MHI) Published by Yayasan Daarul Huda Krueng Mane Peluang Social Commerce Melalui Akuisisi Tokopedia Oleh Tiktok Shop Ditinjau Dari Aspek Legalitas. 2(3), 445.

https://doi.org/10.5281/zenodo.12522453

Yunita, Y., & Kartika, D. (2021). Efektivitas penggunaan aplikasi akuntansi digital pada UMKM di Kota Semarang. Jurnal Riset Akuntansi Dan Keuangan, 9(2), 130–

https://doi.org/10.25134/jrak.v9i2.3862




DOI: http://dx.doi.org/10.30811/ekonis.v27i2.8540

Refbacks

  • Saat ini tidak ada refbacks.


Indexing by :
ALAMAT KANTOR REDAKSI :
Jurusan Tata Niaga Politeknik Negeri Lhokseumawe
Jalan Banda Aceh - Medan Km 280,3
Buketrata Po Box 90, Telp (0645) 42785 Fax (42785)
Phone : 085220281520
Email: [email protected]