Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kinerja Keuangan Umkm Di Era Digital Di Kota Samarinda

Jessika Putriana Iswarno; Dewi Dianata Sapura; L. M. Hasriadi

doi:10.57093/metansi.v9i1.524

Jessika Putriana Iswarno Universitas Mulawarman
Dewi Dianata Sapura
L. M. Hasriadi

DOI: https://doi.org/10.57093/metansi.v9i1.524

Keywords: Financial Literacy, Accounting Informations Systems, Financial Performance, MSMEs, Digital Era.

Abstract

This study aims to analyze the influence of financial literacy and the implementation of Accounting Information Systems (AIS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the digital era, specifically in Samarinda City. The research employs a qualitative approach with a descriptive design through a literature review method. The data used are secondary data obtained from various scientific sources such as books, journals, and relevant official reports. The data analysis was conducted through stages of data reduction, data presentation, and conclusion drawing.The results indicate that financial literacy plays a crucial role in enhancing the ability of MSME actors to manage business finances, including budgeting, cash flow management, and investment decision-making. Furthermore, the implementation of digital-based Accounting Information Systems improves the quality of financial information produced, particularly in terms of accuracy, timeliness, and relevance. The combination of financial literacy and AIS implementation has been proven to significantly contribute to improving MSMEs’ financial performance, both partially and simultaneously.

References

Brigham, E. F., & Houston, J. F. (2019). Fundamentals of Financial Management. Boston: Cengage Learning.
Creswell, J. W. (2016). Research Design: Pendekatan Metode Kualitatif, Kuantitatif, dan Campuran. Yogyakarta: Pustaka Pelajar.
Gitman, L. J., & Zutter, C. J. (2015). Principles of Managerial Finance. Pearson Education.
Hery. (2017). Analisis Laporan Keuangan. Jakarta: Grasindo.
Huston, S. J. (2010). Measuring Financial Literacy. Journal of Consumer Affairs, 44(2), 296–316.
Ikatan Akuntan Indonesia. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Jakarta: IAI.
Kementerian Koperasi dan Usaha Kecil dan Menengah Republik Indonesia. (2022). Perkembangan Data UMKM Indonesia. Jakarta: Kemenkop UKM.
Lusardi, A., & Mitchell, O. S. (2014). The Economic Importance of Financial Literacy. Journal of Economic Literature, 52(1), 5–44.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook. Sage Publications.
Moleong, L. J. (2018). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Mulyadi. (2016). Sistem Akuntansi. Jakarta: Salemba Empat.
OECD. (2020). OECD/INFE 2020 International Survey of Adult Financial Literacy. Paris: OECD Publishing.
Otoritas Jasa Keuangan. (2022). Strategi Nasional Literasi Keuangan Indonesia. Jakarta: OJK.
Pratama, A. (2021). Pengaruh Sistem Informasi Akuntansi terhadap Kinerja UMKM. Jurnal Akuntansi dan Bisnis, 10(2), 123–135.
Putri, R., & Rahmawati, D. (2021). Pengaruh Literasi Keuangan terhadap Kinerja UMKM. Jurnal Ekonomi dan Keuangan, 8(1), 45–56.
Romney, M. B., & Steinbart, P. J. (2018). Accounting Information Systems. Pearson Education.
Sari, N., & Setiawan, A. (2020). Analisis Penerapan Sistem Informasi Akuntansi pada UMKM. Jurnal Akuntansi Multiparadigma, 11(3), 678–690.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach. Wiley.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Tambunan, T. (2019). Usaha Mikro, Kecil dan Menengah di Indonesia: Isu-Isu Penting. Jakarta: LP3ES.
Thaler, R. H., & Sunstein, C. R. (2008). Nudge: Improving Decisions About Health, Wealth, and Happiness. Yale University Press.
World Bank. (2021). Financial Inclusion and Digital Financial Services Report. Washington, DC: World Bank.
Zed, M. (2014). Metode Penelitian Kepustakaan. Jakarta: Yayasan Obor Indonesia.