The Influence of the Use of Accounting Information Systems and Understanding of EMKM SAK on the Quality of Financial Reports
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Abstract
This study explores how the use of accounting information systems and understanding of EMKM SAK affect the quality of financial reports in MSMEs in East Lombok. Accounting information systems can help MSMEs optimize financial resources, while the application of EMKM SAK can help prepare credible, accountable, and objective financial reports. The method in this study uses a quantitative research method, the sample in this study were MSME actors in East Lombok Regency with a total of 70 respondents. The analysis in this study is Partial Least Square (PLS). The results of the study indicate that the use of accounting information systems has a positive and significant effect on the quality of financial reports in East Lombok. Understanding of micro, small and medium entity financial accounting standards (EMKM SAK) does not have a positive and insignificant effect on the quality of financial reports in East Lombok.
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References
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https://doi.org/10.31106/jema.v18i2.12530
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https://www.uhu.es/ijdar/10.4192/1577-8517-v11_2.pdf
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https://doi.org/10.54367/jrak.v9i2.2894
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http://dx.doi.org/10.33087/ekonomis.v6i2.550
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https://doi.org/10.13106/JAFEB.2021.VOL8.NO3.0505
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https://www.growingscience.com/msl/Vol10/msl_2019_259.pdf
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https://doi.org/10.1080/23311975.2023.2177400
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https://doi.org/10.32535/jicp.v6i3.2808
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https://doi.org/10.5281/zenodo.7932454
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https://doi.org/10.54964/liabilitas.v6i2.81
Wibowo, A. W., Kusmintarti, A., & Eltivia, N. (2022). Analysis And Design Of Inventory Accounting Information System Applications To Improve Internal Control In Msmes Filo Cr Malang. International Journal of Multidisciplinary Research and Literature, 1(6), 660–669
https://doi.org/10.53067/ijomral.v1i6.77
Widyaningrum, I., & Purwanto, A. (2022). Analisis Penerapan SAK-EMKM, Perencanaan Pajak, Tingkat Pendidikan, Pemahaman Akuntansi, dan Persepsi Pelaku Atas Tujuan Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pada UMKM (Studi Empiris pada UMKM Industri Mebel di Bojonegoro). Diponegoro Journal of Accounting, 11(4).
https://ejournal3.undip.ac.id/index.php/accounting/article/view/36339
Wijaya, F., Putra, E., Hernando, R., Akuntansi, P., Ekonomi, F., Bisnis, D., & Jambi, U. (2023). Dampak penggunaan informasi akuntansi terhadap keberhasilan UMKM: Studi pada pengusaha pinang di Kabupaten Tanjung Jabung Timur. Jurnal Manajemen Terapan Dan Keuangan (Mankeu), 12(03), 886–893.
https://doi.org/10.22437/jmk.v12i03.28116
Ashfahani, A., Maslichah, M., & Fakhriyyah, D. D. (2024). Pengaruh Sistem Informasi Akuntansi dan Pemahaman SAK EMKM Terhadap Kualitas Laporan Keuangan yang Dimoderasi Pemahaman Akuntansi bagi Usaha Kecil dan Menengah. e_Jurnal Ilmiah Riset Akuntansi, 13(01), 659-669.
https://jim.unisma.ac.id/index.php/jra/article/view/24712
Bokol, D. D., Ratnawati, R., & Perdana, S. (2020). Understanding of Accounting and Training for the Development of MSME’s Financial Statements Based on Sak Emkm. International Journal of Small and Medium Enterprises, 3(1), 43–47.
https://doi.org/10.46281/ijsmes.v3i1.560
Chairunnisa, T. F., & Fadilah, S. (2023). Pengaruh Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah dan Persepsi Pelaku UMKM terhadap Kualitas Laporan Keuangan UMKM di Kota Bandung. In Bandung Conference Series: Accountancy (Vol. 3, No. 1, pp. 170-176).
Erawati, T., & Setyaningrum, L. (2021). Pengaruh Lama Usaha dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan UMKM. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 53-60.
https://doi.org/10.37641/jiakes.v9i1.449
Fachruzzaman, F., Indriani, R., Mediastuty, P. P., Fitranita, V., & Zaman, A. A. P. (2021). The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu. Jema, 18(2), 236–246.
https://doi.org/10.31106/jema.v18i2.12530
Febrian, A. F., & Maulina, E. (2018). The influence of social capital and financial capability on sustainable competitive advantage through entrepreneurial orientation: Empirical evidence from Small and Medium Industries in Indonesia using PLS- SEM. Advances in Social Sciences Research Journal, 5(12), 218–232
https://doi.org/10.14738/assrj.512.5720
Grande, E. U., Estébanez, R. P., & Colomina, C. M. (2011). The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research, 11, 25– 43.
https://www.uhu.es/ijdar/10.4192/1577-8517-v11_2.pdf
Hajar, K. I., & Pratiwi, E. (2023). Penerapan sistem informasi akuntansi dan penyajian laporan keuangan berdasarkan SAK EMKM. Jrak, 9(2), 287–302.
https://doi.org/10.54367/jrak.v9i2.2894
Hermawan, A. (2022). Impact of Mixed Household and Business Financial Statements on MSMEs JIE TOOM Grati Pasuruan. International Journal Of Humanities Education and Social Sciences (IJHESS), 2(3)
https://doi.org/10.55227/ijhess.v2i3.288
Ifanka, D. D., & Sari, R. P. (2022). Kualitas Laporan Keuangan: Implementasi Sistem Informasi Akuntansi Dan Komitmen Organisasi Dimoderasi Pemahaman Akuntansi. Ekonomis: Journal of Economics and Business, 6(2), 420-427.
http://dx.doi.org/10.33087/ekonomis.v6i2.550
Jatmiko, B., Udin, U., Raharti, R., Laras, T., & Ardhi, K. F. (2021). Strategies for MSMEs to achieve sustainable competitive advantage: The SWOT analysis method. The Journal of Asian Finance, Economics and Business, 8(3), 505–515.
https://doi.org/10.13106/JAFEB.2021.VOL8.NO3.0505
Khouroh, U., Sudiro, A., Rahayu, M., & Indrawati, N. (2020). The mediating effect of entrepreneurial marketing in the relationship between environmental turbulence and dynamic capability with sustainable competitive advantage: An empirical study in Indonesian MSMEs. Management Science Letters, 10(3), 709–720
https://www.growingscience.com/msl/Vol10/msl_2019_259.pdf
Kurniawan, K., Maulana, A., & Iskandar, Y. (2023). The Effect of Technology Adaptation and Government Financial Support on Sustainable Performance of MSMEs during the COVID-19 Pandemic. Cogent Business & Management, 10(1), 2177400.
https://doi.org/10.1080/23311975.2023.2177400
Lufriansyah, L., & Alis, A. (2023). The Influence of Accounting Information Systems and Understanding of Accounting Standards on the Quality of Financial Reports Moderated by Locus of Control for Small and Medium Enterprises Kabupaten Batubara. Journal of International Conference Proceedings (JICP), 6(3), 480–494.
https://doi.org/10.32535/jicp.v6i3.2808
Maknun, L. L. I. (2020). Pengaruh Penggunaan Sistem Informasi Akuntansi Dan Pemahaman Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Usaha Mikro Kecil Menengah Kota Yogyakarta). Krisna: Kumpulan Riset Akuntansi, 12(1), 1–6. Https://Doi.Org/10.22225/Kr.12.1.1491.1-6
Malinowski, M., & Jabłońska-Porzuczek, L. (2020). Female activity and Education Levels in Selected European Union Countries. Research in Economics, 74(2), 153–173. https://doi.org/10.1016/j.rie.2020.04.002
Nugroho, M. I., Muksin, A., & Awaludin, M. (2024). Determinan penggunaan informasi akuntansi, lokasi usaha, dan modal usaha terhadap keberhasilan usaha kecil menengah (Studi pada pasar Lokbin Muria dalam Menteng Atas Jakarta Selatan). Jurnal Mitra Manajemen, 15(1), 15–24.
https://doi.org/10.35968/jmm.v15i1.1176
Purbowanti, R., & Lutfi, M. A. (2023) Pengaruh Kompetensi SDM, SIA dan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM di Kabupaten Nganjuk. In Proceeding National Seminar on Accounting UKMC (Vol. 2, No. 1).
Salmiah, N., Nanda, S. T., & Adino, I. (2018). Pemahaman pelaku UMKM terhadap SAK EMKM: Survey pada UMKM yang terdaftar di Dinas Koperasi dan UKM Kota Pekanbaru. Akuntansi Dewantara, 2(2), 194-204.
https://doi.org/10.29230/ad.v2i2.2767
Saputri, H., Kusnaedi, U., & Asmana, Y. (2023). Pengaruh Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Perusahaan Jasa di Jakarta Utara. 1(4), 102–109.
https://doi.org/10.5281/zenodo.7932454
Simarmata, J., & Afriani, A. N. (2021). Pengaruh Penerapan Standar Akuntansi Keuangan Untuk Entitas Tanpa Akuntabilitas Publik (Sak-Etap), Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Umkm (Studi Empiris Pada Um. Jurnal Ilmiah Akuntansi Dan Ekonomi, 6(2), 77–93
https://doi.org/10.54964/liabilitas.v6i2.81
Wibowo, A. W., Kusmintarti, A., & Eltivia, N. (2022). Analysis And Design Of Inventory Accounting Information System Applications To Improve Internal Control In Msmes Filo Cr Malang. International Journal of Multidisciplinary Research and Literature, 1(6), 660–669
https://doi.org/10.53067/ijomral.v1i6.77
Widyaningrum, I., & Purwanto, A. (2022). Analisis Penerapan SAK-EMKM, Perencanaan Pajak, Tingkat Pendidikan, Pemahaman Akuntansi, dan Persepsi Pelaku Atas Tujuan Laporan Keuangan Terhadap Kualitas Laporan Keuangan Pada UMKM (Studi Empiris pada UMKM Industri Mebel di Bojonegoro). Diponegoro Journal of Accounting, 11(4).
https://ejournal3.undip.ac.id/index.php/accounting/article/view/36339
Wijaya, F., Putra, E., Hernando, R., Akuntansi, P., Ekonomi, F., Bisnis, D., & Jambi, U. (2023). Dampak penggunaan informasi akuntansi terhadap keberhasilan UMKM: Studi pada pengusaha pinang di Kabupaten Tanjung Jabung Timur. Jurnal Manajemen Terapan Dan Keuangan (Mankeu), 12(03), 886–893.
https://doi.org/10.22437/jmk.v12i03.28116