PENGARUH DIGITALIASI AKUNTANSI TERHADAP EFISIENSI DAN KUALITAS LAPORAN KEUANGAN UMKM DI RANTAUPRAPAT

MITRA DWI LESTARI, NPM 2110100011 (2025) PENGARUH DIGITALIASI AKUNTANSI TERHADAP EFISIENSI DAN KUALITAS LAPORAN KEUANGAN UMKM DI RANTAUPRAPAT. Tugas_Akhir(Artikel) JUMIN : JURNAL MEDIA INFORMATIKA, 6 (3). pp. 2029-2036. ISSN 2808-005X(e-ISSN)

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh digitalisasi akuntansi terhadap efisiensi dan kualitas laporan keuangan UMKM di Rantauprapat. Digitalisasi akuntansi dinilai mampu mengatasi permasalahan umum UMKM seperti keterlambatan pencatatan, kesalahan manual, dan rendahnya kualitas laporan keuangan. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner tertutup kepada 50 pelaku UMKM. Data dianalisis menggunakan regresi linear sederhana serta uji validitas, reliabilitas, normalitas, multikolinearitas, dan heteroskedastisitas dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa digitalisasi akuntansi berpengaruh positif dan signifikan terhadap efisiensi laporan keuangan (koefisien regresi 0,695; signifikansi 0,000) dan kualitas laporan keuangan (koefisien regresi 0,719; signifikansi 0,000). Nilai adjusted R² menunjukkan bahwa digitalisasi menyumbang 40,9% terhadap efisiensi dan 49,1% terhadap kualitas laporan keuangan. Digitalisasi terbukti meningkatkan akurasi, kecepatan, dan kepatuhan laporan terhadap standar akuntansi. Simpulannya, digitalisasi akuntansi secara signifikan meningkatkan efisiensi operasional dan kualitas informasi keuangan UMKM. Oleh karena itu, penerapan digitalisasi direkomendasikan sebagai strategi utama untuk mendukung daya saing dan keberlanjutan UMKM di era digital. Kata Kunci: Digitalisasi Akuntansi, Efisiensi, Kualitas Laporan Keuangan, UMKM, Rantauprapat =================================================================================================== This study aims to analyze the influence of accounting digitalization on the efficiency and quality of financial reporting among Micro, Small, and Medium Enterprises (MSMEs) in Rantauprapat. Accounting digitalization is considered a solution to common challenges faced by MSMEs, such as delayed recording, manual errors, and low-quality financial statements. A quantitative approach was employed using a closed-ended questionnaire distributed to 50 MSME actors. Data were analyzed through simple linear regression and tests for validity, reliability, normality, multicollinearity, and heteroscedasticity using SPSS software. The results show that accounting digitalization has a positive and significant impact on both financial reporting efficiency (regression coefficient = 0.695; significance = 0.000) and financial report quality (regression coefficient = 0.719; significance = 0.000). The adjusted R² values indicate that digitalization contributes 40.9% to efficiency and 49.1% to the quality of financial reports. Digitalization improves the accuracy, timeliness, and compliance of financial reporting with applicable accounting standards. In conclusion, accounting digitalization significantly enhances operational efficiency and the quality of financial information in MSMEs. Therefore, its implementation is recommended as a key strategy to support the competitiveness and sustainability of MSMEs in the digital era. Keywords: Accounting Digitalization, Efficiency, Financial Report Quality, MSMEs, Rantauprapat

Item Type:	Article
Uncontrolled Keywords:	Digitalisasi Akuntansi, Efisiensi, Kualitas Laporan Keuangan, UMKM, Rantauprapat================Accounting Digitalization, Efficiency, Financial Report Quality, MSMEs, Rantauprapat
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting Q Science > QA Mathematics > QA75 Electronic computers. Computer science
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Unnamed user with email repository@ulb.ac.id
Date Deposited:	30 Jul 2025 04:34
Last Modified:	30 Jul 2025 04:34
URI:	http://repository.ulb.ac.id/id/eprint/1604

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