Pengaruh Sistem Pencatatan Manual, Pemahaman Akuntansi, dan Pengawasan Internal terhadap Kinerja UMKM dengan Digital Accounting sebagai Variabel Mediasi

Resti Dewi, Afifudin Afifudin, Umi Nandiroh

Abstract


This study aims to analyze the influence of manual bookkeeping systems, accounting understanding, and internal control on MSME performance, with Digital Accounting plays a mediating role in linking accounting understanding to MSME performance. The research employed a quantitative approach using a survey method involving MSME owners in Malang City. Data were evaluated using the SEM-PLS analytical technique. The findings indicate that manual bookkeeping systems have a positive and significant effect on MSME performance. Accounting understanding and internal control, however, have no significant direct impact on MSME performance. In contrast, both accounting understanding and internal control positively influence Digital Accounting. Furthermore, Digital Accounting positively and significantly influences MSME performance. The results also reveal that Digital Accounting mediates the relationship between accounting understanding and MSME performance, as well as the relationship between internal control and MSME performance. However, Digital Accounting does not mediate the relationship between manual bookkeeping systems and MSME performance. These findings suggest that digital transformation in accounting practices plays an important role in improving the effectiveness of financial management and enhancing MSME performance.

Keywords: Manual bookkeeping system, accounting understanding, internal control, digital accounting, MSME performance

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References


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