Efektivitas Akuntansi Digital Ditinjau Dari Digital Literacy, Relative Advantage, Competitive Preasure, dan Compability

Authors

  • Maryati Kadir Thalib Universitas Ichsan Gorontalo Utara
  • Fitrianti Suleman

DOI:

https://doi.org/10.32662/gaj.v7i1.3194

Keywords:

Akuntansi Digital, Technology Organization Environment

Abstract

This research aims to measure the extent of the influence of digital literacy, relative advantage, competitive pressure, and compatibility on the effectiveness of digital accounting utilization for micro, small, and medium enterprises (MSMEs) in Telaga Biru District using the Technology Organization Environment (TOE) method. The data analysis method used in this research is regression analysis with the assistance of SPSS version 24 software. The results of this research indicate that, partially, digital literacy, relative advantage, competitive pressure, and compatibility have a positive and significant influence on the effectiveness of digital accounting utilization for micro, small, and medium enterprises (MSMEs) players in Telaga Biru District. Simultaneously, digital literacy, relative advantage, competitive pressure, and compatibility have an influence on the effectiveness of digital accounting utilization for micro, small, and medium enterprises (MSMEs) players in Telaga Biru District.

References

Aprisca, D. P., & Aligarh, F. (2023). Pengaruh Kesiapan Penggunaan Mobile Payment Pada Usaha Kecil Dan Menengah (Umkm) Menggunakan Technology, Organization And Environment (Toe) Framework (Doctoral Dissertation, Uin Raden Mas Said).

Dewi, L. I. W., Hilendri, B. A., & Kartikasari, N. (2022). Faktor-faktor yang Memengaruhi Digitalisasi Informasi Akuntansi pada UMKM di Kota Mataram. Riset, Ekonomi, Akuntansi Dan Perpajakan (Rekan), 3(2), 121-136.

Dlodlo, N., & Dhurup, M. (2013). Drivers of e-marketing adoption among small and medium enterprises (SMEs) and variations with age of business owners. Mediterranean Journal of Social Sciences, 4(14), 53.

Farida, I. (2022). Faktor Penentu Penerapan Akuntansi Digital Pada UMKM: Intervensi Pemerintah Sebagai Variabel Pemoderasi. Jurnal Bisnis dan Akuntansi, 24(2), 305-318.

Kinyua, G. M., Njoroge, J. G., Wanyoike, R. W., & Kiiru, D. M. (2015). Influence of Organization’s Structure and Culture on Implementation of Strategies in Constituency Development Fund Board in Kenya. International Journal of Education and Research, 3(11), 209-218.

Maulida, A. (2021). Efektivitas dan Efisiensi Penggunaan Aplikasi Akuntansi UKM Terhadap Penyusunan Laporan Keuangan UMKM (Studi Kasus pada Usaha Mikro Kecil Menengah Sektor Kuliner di Kota Tegal) (Doctoral dissertation, Politeknik Harapan Bersama Tegal).

Priyono, A., Moin, A., & Putri, V. N. A. O. (2020). Identifying digital transformation paths in the business model of SMEs during the COVID-19 pandemic. Journal of Open Innovation: Technology, Market, and Complexity, 6(4), 104.

Rahayu, P., Suaidah, I., & Wardani, Z. D. (2022). Mampukah Digital Literacy Memengaruhi Minat Menggunakan Aplikasi Akuntansi Berbasis Smartphone Bagi UMKM?. Organum: Jurnal Saintifik Manajemen dan Akuntansi, 5(2), 173-188.

Ratnasari, N. W. (2017). Analisis Faktor–Faktor Yang Mempengaruhi Penerimaan Dan Penggunaan Software Akuntansi Dengan Pendekatan Technology Acceptance Model (TAM)(Studi Kasus pada UMKM di Kota Malang) (Doctoral dissertation, Universitas Brawijaya).

Sholihah, U., Diana, N., & Mawardi, M. C. (2018). Persepsi Akuntan Publik, Akuntan Pendidik dan Mahasiswa Akuntansi Terhadap Kode Etik Ikatan Akuntan Indonesia. e_Jurnal Ilmiah Riset Akuntansi, 7(11).

Sin, K. Y., Osman, A., Salahuddin, S. N., Abdullah, S., Lim, Y. J., & Sim, C. L. (2016). Relative advantage and competitive pressure towards implementation of e-commerce: Overview of small and medium enterprises (SMEs). Procedia Economics and Finance, 35, 434-443.

Sularsih, H., & Wibisono, S. H. (2021). Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM. E-Jurnal Akuntansi, 31(8), 2028-2040.

Thalib, M. K., Utiarahman, S. A., Adam, N., Suleman, N., Idris, N. O., Dai, S. O., & Ali, S. D. (2022). Pelatihan Akuntansi Berbasis SAK-EMKM untuk UKM Menggunakan Aplikasi Pencatatan Informasi Keuangan Mikro Kecil (Si APIK). Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian, 2(4), 1189-1196.

Warren, C. S., Reeve, J. M., & Fess, P. E. (2014). Pengantar Akuntansi (25th ed.). Jakarta Pusat: Salemba Empat.

Yuliantari, N. P. Y., & Pramuki, N. M. W. A. (2022). The Role of Competitive Advantage in Mediating the Relationship Between Digital Transformation and MSME Performance in Bali. Jurnal Ekonomi & Bisnis JAGADITHA, 9(1), 66-75.

Downloads

Additional Files

Published

2024-03-22

How to Cite

Thalib, M. K., & Suleman, F. (2024). Efektivitas Akuntansi Digital Ditinjau Dari Digital Literacy, Relative Advantage, Competitive Preasure, dan Compability. Gorontalo Accounting Journal, 7(1), 80–90. https://doi.org/10.32662/gaj.v7i1.3194

Issue

Volume 7 Nomor 1 April 2024

Section

Articles

License

In order to be accepted and published by Gorontalo Accounting Journal, author(s) submitting the article manuscript should complete all the review stages. By submitting the manuscript, the author(s) agreed to these following terms:

1. The copyright of the accpted for publication articles shall be assigned to Gorontalo Accounting Journal as the publisher of the journal. The intended copyright includes the rights to publish articles in various forms (including reprints) as evidenced by a Statement From the author.

2. Gorontalo Accounting Journal maintain the publishing rights of the published articles. 

Authors are permitted to republish or disseminate published articles by sharing the link/DOI of the article at the Gorontalo Accounting Journal. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the Gorontalo Accounting Journal with an acknowledgement of initial publication to this journal.

Users/public (https://jurnal.unigo.ac.id/index.php/gaj/index) use of this website will be licensed to the Creative Commons Attribution 4.0 International License (CC-BY)