EFFECTS OF TECHNOLOGY-BASED ACCOUNTING SYSTEMS, BUDGETING, AND COST CONTROL ON COMPANY PROFITABILITY: A CASE STUDY OF SMES IN INDONESIA

FADLIA ANNISA, NPM 2210103041 (2025) EFFECTS OF TECHNOLOGY-BASED ACCOUNTING SYSTEMS, BUDGETING, AND COST CONTROL ON COMPANY PROFITABILITY: A CASE STUDY OF SMES IN INDONESIA. Tugas_Akhir (Artikel) International Journal of Economics Development Research, 5 (3). pp. 1098-1111.

	Text COVER.pdf Download (864kB)
	Text ARTIKEL.pdf Download (479kB)

Abstract

This study aims to analyse the influence of technology-based accounting systems, budgeting, and cost control on the profitability of case study companies in SMEs in Indonesia. This study is a quantitative descriptive study. The population in this study were SMEs and the sampling used purposive sampling technique with certain criteria on SMEs located in the city of Rantauprapat, which amounted to 98 respondents. Data analysis was carried out using the SEM (Structural Equation Modelling) method with the help of the SmartPLS application. The results showed that 1) technology-based accounting systems have a significant effect on company profitability, 2) budgeting has a significant effect on company profitability, 3) while cost control does not show a significant effect on profitability. Keywords: SMEs, Technology-Based Accounting Systems, Budgeting, Cost Control, and Company Profitability

Item Type:	Article
Uncontrolled Keywords:	SMEs, Technology-Based Accounting Systems, Budgeting, Cost Control, and Company Profitability
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting T Technology > T Technology (General)
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with email repository@ulb.ac.id
Date Deposited:	19 Jun 2025 08:45
Last Modified:	19 Jun 2025 08:45
URI:	http://repository.ulb.ac.id/id/eprint/1503

Actions (login required)

View Item