Pengaruh Literasi Akuntansi Digital terhadap Efisiensi Operasional dan Pengelolaan Keuangan UMKM di Kecamatan Tumpang Kabupaten Malang

Imelda Dwi Inggriani, Dwiyani Sudaryanti, Dewi Diah Fakhriyyah

Abstract


This study aims to analyze the effect of digital accounting literacy on operational efficiency and financial management of MSMEs (Micro, Small, and Medium Enterprises) in Tumpang District, Malang Regency. The background of this study focuses on the low level of digital accounting adoption among MSME owners, which has resulted in inefficient operational activities and suboptimal financial management. Limited understanding of digital-based financial recording is considered one of the main factors causing irregular transaction recording and inadequate financial reporting practices. This research employs a quantitative method with a survey approach, involving 50 MSME owners who have utilized digital accounting applications in Tumpang District, Malang Regency. The sampling technique used was purposive sampling, and data were collected through questionnaires. Data analysis was conducted using simple linear regression analysis. The results indicate that digital accounting literacy has a positive and significant effect on operational efficiency and financial management of MSMEs. These findings suggest that higher levels of digital accounting literacy among MSME owners lead to more efficient business operations and better financial management practices. Therefore, improving digital accounting literacy is essential to support effective and sustainable financial management for MSMEs.

Keywords: Digital accounting literacy, operational efficiency, financial management, msmes (micro, small, and medium enterprises)

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