Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang

 

Digitalisasi Akuntansi, Persaingan dan Jejaring Sosial Pada UMKM Kuliner Palembang

 

Dwirini Dwirini

Shufia Zuhroh

Rini Subekti

Universitas Terbuka

 

ABSTRACT

The phenomenon that is the subject of this research is the digitalization of accounting content which has been four years since the publication of the vision for Indonesia's payment system in 2025 which resulted in 5 (five) visions proposing a positive flow of digitalization developing in a conducive digital economic and financial ecosystem. This research aims to prove the influence of digitalization of accounting, competition, and social networks on modern management accounting in the MSME sector in the city of Palembang. From these problems, researchers see that there is digital   potential   for   Palembang   City   MSMEs   to   be   used   as   research   objects, with 383 questionnaires to be processed. In analyzing data, researchers used SmartPLS. SmartPLS is an effective tool for analyzing complex relationship models with a large number of constructs and indicators. This research shows that the digitalization of accounting, competition and social networks have a significant positive influence. With the magnitude of the influence of each indicator in this research being R2= 73.9%, this means that 73.9 percent of modern management accounting in the culinary sector of the city of Palembang is influenced by the third variable, namely digitalization of accounting, social networks and market competition and so on, 26.1 percent is influenced by variables outside this.

Keywords: Digitalization of Accounting, Competition, Social Networks and Modern Management Accounting.

Sumber publikasi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025

Komentar

Postingan populer dari blog ini

Pengaruh E-Marketing Mix UMKM Kuliner Malang terhadap Minat Beli Generasi Millenial pada Start-Up Food Delivery Onlinedi Masa Pandemi

GAMBARAN BOUNDING ATTACHMENT PADA IBU MENYUSUI DI WILAYAH KERJA PUSKESMAS ANDONGSARI KABUPATEN JEMBER

Analisis Pengaruh Pariwisata Budaya Terhadap Pelestarian Suku Osing di Desa Wisata Kemiren