Pengaruh Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Di Jakarta

Penulis

  • Mekar Meilisa Amalia Universitas Dharmawangsa

DOI:

https://doi.org/10.58812/jakws.v2i02.362

Kata Kunci:

Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, Efektivitas Pengambilan Keputusan, Kinerja UMKM

Abstrak

Penelitian ini bertujuan untuk menyelidiki pengaruh sistem informasi akuntansi (SIA), kualitas laporan keuangan, dan efektivitas pengambilan keputusan terhadap kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) di Jakarta. Penelitian ini berfokus pada pemahaman tentang bagaimana adopsi SIA, produksi laporan keuangan yang berkualitas tinggi, dan proses pengambilan keputusan yang efektif berkontribusi terhadap kinerja UMKM secara keseluruhan dalam konteks Jakarta. Desain penelitian dengan metode campuran yang menggabungkan teknik pengumpulan data kuantitatif dan kualitatif akan digunakan untuk mengumpulkan informasi dari sampel UMKM yang beroperasi di Jakarta. Temuan dari penelitian ini akan memberikan wawasan yang berharga bagi UMKM dalam meningkatkan praktik akuntansi dan proses pengambilan keputusan untuk meningkatkan kinerja mereka secara keseluruhan.

Referensi

Abdullahi, A., Basalamah, S., Kamase, J., & Dani, I. (2017). Market Orientation and Entrepreneurial Competence towards Competitive Advantage and Marketing Performance on Micro Small and Medium Enterprises (MSMEs) On Seaweed Processing. Journal of Research in Business and Management, 4(12), 20–27.

Aditi, B. (2018). Analysis of influence of Micro Small and Medium Enterprises (MSMEs) Development as a Competitive Advantage to creative economic development. In Analysis of influence of Micro Small and Medium Enterprises (MSMEs) Development as a Competitive Advantage to creative economic development: Aditi, Bunga.

Akadiati, V. A. P., Sinaga, I., & Sumiyati, L. (2022). Dampak Implementasi Sistem Informasi Akuntansi atas Kualitas Data Keuangan UMKM Saat Pandemi. E-Jurnal Akuntansi, 32(10), 3069–3080.

Andriani, A., & Rusgowanto, F. H. (2021). Factors Inluence Intention To Use Accounting Information System-Based E-Commerce (A Case Study On MSMEs In DKI Jakarta). 2021 3rd International Conference on Cybernetics and Intelligent System (ICORIS), 1–7.

Bakar, A., Rahmania, T., & Heliani, H. (2020). Factors Affecting Prospective Students in Choosing Local Private University. Jurnal Bisnisman: Riset Bisnis Dan Manajemen, 2(3), 42–48.

Bokol, D. D., & 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.

Borshalina, T. (2021). Indonesia of Batik Trusmi MSMEs: The Effect of User Technology Capability on Individual Performance with the Accounting Information Systems Effectiveness. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(8), 1304–1312.

Dipayana, D. M., Albar, M. A., & Widiartha, I. B. K. (2020). Rancang Bangun Sistem Informasi Geografis Berbasis Web dan Android Untuk Pemetaan Industri Kecil dan Menengah di Kota Mataram. Jurnal Teknologi Informasi, Komputer, Dan Aplikasinya (JTIKA), 2(1), 11–18.

Endris, E., & Kassegn, A. (2022). The role of micro, small and medium enterprises (MSMEs) to the sustainable development of sub-Saharan Africa and its challenges: a systematic review of evidence from Ethiopia. Journal of Innovation and Entrepreneurship, 11(1), 20.

Erawati, T., Ayem, S., & Tahu, R. A. (2022). The Influence Of Personal Engineering Capabilities, Education And Training, And The Advance Of Information Technology On The Effectiveness Of Accounting Information Systems (Case Study On Msmes In Yogyakarta). Jurnal Ilmu Manajemen Profitability, 6(1), 116–121.

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.

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. 5(12), 218–232.

Handini, S., Sukesi, S., & Astuti, H. K. (2020). Empowering The Communities in The Coastal Areas Of Lamongan East Java to Improve Their Welfare. Research, Society and Development, 9(5), e04952745–e04952745.

Heliani, & K Fadhillah, N. H. (2022). Effect of Asset Structure, Company Size, Liquidity, Profitability, and Sales Growth on Capital Structure. Jurnal Bisnisman : Riset Bisnis Dan Manajemen, 4(1), 80–92. https://doi.org/10.52005/bisnisman.v4i1.120

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).

Iskandar, Y., Zulbainarni, N., & Jahroh, S. (2020). Pengaruh Karakteristik Usaha dan Wirausaha Terhadap Kinerja UMKM Industri Pengolahan Perikanan di Kabupaten Sukabumi. Jurnal REKOMEN (Riset Ekonomi Manajemen), 4(1), 1–12.

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.

Juana, A., & Mahardhika, R. (2022). Assistance in Making a Business Identification Number as a Business Legality for MSME Actors in Cibeusi Village, Subang District-Ciater. Asian Journal of Community Services, 1(3), 91–98.

Kadarisman, M. (2019). The influence of government and MUI mediations towards marketing strategy of Warteg and its impact on developing MSMEs in Jakarta, Indonesia. Cogent Business & Management, 6(1), 1629096.

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.

Kurniawan, -, 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.

Kyeremeh, K., Kyeremeh, B. B., & Forson, M. A. (2022). The Role of Accounting Information Systems In Organizational Decision Making: Evidence From Banking Sector In Ghana. Journal of Accounting and Taxation, 2(3), 123–144.

Latifah, L., Setiawan, D., Aryani, Y. A., & Rahmawati, R. (2021). Business strategy–MSMEs’ performance relationship: innovation and accounting information system as mediators. Journal of Small Business and Enterprise Development, 28(1), 1–21.

Latifah, S. N., Wijayanti, W., & Utami, E. M. (2021). The Effect of the Application of Total Quality Management, Supply Chain Management, and Entrepreneurship Orientation on Operational Performance. Journal of Digital Marketing and Halal Industry, 3(1), 63–72. https://doi.org/10.21580/jdmhi.2021.3.1.7441

Lestari, K. C., & Rosyidi, M. R. (2020). Application of The Accounting Information System as A Conductive Climate Enhancement to Develop MSME in Bungah District. Assets: Jurnal Akuntansi Dan Pendidikan, 9(1), 41–51.

Lohith, C. P., Srinivasan, R., Kadadevaramath, R. S., & Shrisha, S. (2017). Innovation the key to success: a literature review on Indian MSME’s’. Indian Journal of Science and Technology, 10(11), 1–6.

Molle, A. I. (2021). The importance of social media marketing for MSMEs in Jakarta to meet the challenges in the new normal era. In Contemporary Research on Business and Management (pp. 93–96). CRC Press.

Nagaraj, R., & Vaibhav, V. (2020). Revising the definition of MSMEs: Who is likely to benefit from it? The Indian Journal of Labour Economics, 63, 119–126.

Priyana, Y. (2022). Implementation of President Grants for Micro Business Productive (BPUM) to Increase Productivity of MSMEs Amid Adaptation of New Normal: A Research Proposal. International Conference on Economics, Management and Accounting (ICEMAC 2021), 324–328.

Putra, R. R., & Lilis, S. H. (2022). Moderating Environmental Uncertainty on The Effect of Accounting Knowledge and Accounting Information Systems on the Performance of SMES. International Journal on Social Science, Economics and Art, 12(1), 1–9.

Reinamah, C. M., Siahaan, M. Y., & Samadara, S. (2021). Design of Accounting Information Systems of Cash Receiving and Expenditure in Improving Internal Control of Income of Weaving Tie MSME in the District South Central Timor. International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020), 527–530.

Respatiningsih, H. (2021). The Impact of E-Commerce on the Marketing Performance of MSMEs During the Covid19 Pandemic Mediated by Competitive Advantage. The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020), 166–169.

Riany, M., Sukmadilaga, C., & Yunita, D. (2021). Detecting Fraudulent Financial Reporting Using Artificial Neural Network. Journal of Accounting Auditing and Business, 4(2), 60–69. http://jurnal.unpad.ac.id/jaab

Santoso, B. (2020). The Role of Micro, Small, and Medium Enterprises Toward Sustainable Development Goals Through Islamic Financial Institutions. 2nd Social and Humaniora Research Symposium (SoRes 2019), 585–595.

SHOLIKHA, M. (2019). PENGARUH LATAR BELAKANG PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP PELAKU UMKM DALAM PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-ETAP (Studi Pada Kelurahan Pinangsia Jakarta Barat). Universitas Mercu Buana Jakarta.

Supriandi, S. (2022). PENGARUH MODAL SOSIAL, KAPABILITAS FINANSIAL, ORIENTASI KEWIRAUSAHAAN TERHADAP DAYA SAING BISNIS BERKELANJUTAN SERTA IMPLIKASINYA PADA KINERJA UMKM INDUSTRI KULINER DI KOTA SUKABUMI. Nusa Putra.

Suryana, A., Rifa’i, A. A., & Firmansyah, D. (2023). Factors Affecting the Application of Management Accounting to MSMEs. Asian Journal of Applied Business and Management, 2(1), 47–62.

Sutriani, I. A. N., Animah, A., & Jumaidi, L. T. (2019). The Effect Of Accounting Information Systems On The Performance Of Msmes With The Quality Of Financial Statements As Mediation Variables (Study On Trade Business Sector Msmes In West Lombok Regency). International Journal of Business, Economics and Law, 19(5), 43–50.

Syah, D. H., & El Karen, A. (2022). AN ANALYSIS OF DETERMINANTS OF E-COMMERCE-BASED ACCOUNTING INFORMATION SYSTEMS ADOPTION ON THE PERFORMANCE OF MILLENNIAL MSME IN MEDAN CITY. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 11(2), 179–196.

Theresa, I., & Hidayah, N. (2022). The effect of innovation, risk-taking, and proactiveness on business performance among MSMEs in Jakarta. Tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021), 42–48.

Waldan, R., Asma, N., & Suhrawardi, S. (2022). Resilience of Micro, Small and Medium Enterprises (MSMEs) Through Islamic Social Finance (ISF) after the Covid 19 Pandemic. Journal of Multidisciplinary Islamic Studies EISSN 2785-9223, 2(1), 20–28.

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.

Wicaksono, A., Kartikasary, M., & Salma, N. (2020). Analyze cloud accounting software implementation and security system for accounting in MSMEs and cloud accounting software developer. 2020 International Conference on Information Management and Technology (ICIMTech), 538–543.

Xu, S., Nupur, R., Kannan, D., Sharma, R., Sharma, P., Kumar, S., Jha, P. C., & Bai, C. (2023). An integrated fuzzy MCDM approach for manufacturing process improvement in MSMEs. Annals of Operations Research, 1–37.

Unduhan

Diterbitkan

2023-05-31

Cara Mengutip

Amalia, M. M. (2023). Pengaruh Sistem Informasi Akuntansi, Kualitas Laporan Keuangan, Efektivitas Pengambilan Keputusan terhadap Kinerja UMKM Di Jakarta. Jurnal Akuntansi Dan Keuangan West Science, 2(02), 97–107. https://doi.org/10.58812/jakws.v2i02.362