Analisis Penggunaan Akuntansi Digital pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Medan

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businnes sectors that play a significant role in supporting both local and national economies. The use of digital accounting is essential for MSMEs in their businnes processes. This can assist MSMEs in various services such as financial reporting and businnes performance evaluation. This research is a quantitative study aimed at examining and analyzing the influence of technology, organization, and environment on the use of digital accounting in Micro, Small and Medium Enterprises (MSMEs) in medan city, with digital literacy as a miderating variable. The research was conducted by collecting data through questionnaires distributed to MSME peactitioners registered with the Departemen of Coorperative, Small, and Medium Enterprises of Medan city. The sampling technique used was purposive sampling, resulting in a sample size of 95 MSMEs. The data obtained were analyzed using SEM-PLS. The results show that technology, organization, and environment have a significant influence on the use of digital accounting. Digital literacy is able to moderate the relationship between technology and the use of digital accounting, but it cannot moderate the relationship between organization and environment with the use of digital accounting