Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM
Abstract
The purpose of this research is to explain how financial literacy, information system technology, and internal control on the quality of financial reports in the era of the industrial revolution. The study used a descriptive quantitative method of 437 MSME in Pasuruan Regency and multiple regression analysis with primary data and purposive sampling as the method of selecting samples. The results of this research indicate that financial literacy (X1), information system technology (X2), have an effect on the quality of MSME financial reports in the revolutionary era 4.0, while internal control (X3) has an effect but is not significant on the quality of MSME financial reports in the revolutionary era 4.0.
Keywords: Financial Literacy; Information Systems Technology; Internal Controls; Quality.
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References
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Van Caneghem, T., & Van Campenhout, G. (2012). Quantity and quality of information and SME financial structure. Small Business Economics. https://doi.org/10.1007/s11187-010-9306-3
Vander Bauwhede, H., De Meyere, M., & Van Cauwenberge, P. (2015). Financial reporting quality and the cost of debt of SMEs. Small Business Economics. https://doi.org/10.1007/s11187-015-9645-1
Widarsono, A. (2013). Pengaruh Efektivitas Penerapan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Riset Akuntansi Dan Keuangan. https://doi.org/10.17509/jrak.v1i1.6566
Yang, L., & Zhang, Y. (2020). Digital financial inclusion and sustainable growth of small and micro enterprises-evidence based on China’s new third board market listed companies. Sustainability (Switzerland). https://doi.org/10.3390/su12093733
Anggraeni, B. D. (2015). Pengaruh Tingkat Literasi Keuangan Pemilik Usaha. Jurnal Vokasi Indonesia.
Aniftahudin, A., Kamaliah, K., & Hanif, R. (2016). Pengaruh Pemahaman Akuntansi, Sistem Akuntansi Keuangan Pemerintah Daerah Dan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada skpd Kabupaten Indragiri Hilir). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau.
Aribawa, D. (2016). Pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Jawa Tengah. Jurnal Siasat Bisnis. https://doi.org/10.20885/jsb.vol20.iss1.art1
Arikunto. (2010). Suharsimi Arikunto.pdf. In Prosedur Penelitian Suatu Pendekatan Praktik-Revisi ke X.
Costello, A. M., & Regina, R. (2011). The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679X.2010.00388.x
Dandago, K. I., & Rufai, A. S. (2014). Information technology and accounting information system in the Nigerian banking industry. Asian Economic and Financial Review.
Faishol, A., & Lamongan, U. I. (2016). Pengaruh Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan (Studi kasus Pada Satuan Kerja Perangkat Daerah Pemerintah Kabupaten Lamongan). Jurnal Penelitian Ekonomi Dan Akuntansi.
Gasperz, J. J. (2019). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan (Studi pada Badan Pusat Statistik Wilayah Maluku). JBMP (Jurnal Bisnis, Manajemen Dan Perbankan). https://doi.org/10.21070/jbmp.v5i2.2550
Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The impact of information technology (it) on modern accounting systems. Procedia - Social and Behavioral Sciences. https://doi.org/10.1016/j.sbspro.2011.11.023
Gupta, K., & Kaur, J. (2014). A Study of Financial Literacy Among Micro Entrepreneurs In District Kangra. International Journal of Research in Business Management.
Gusherinsya, R., & Samukri, S. (2020). Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan. JURNAL AKUNTANSI. https://doi.org/10.37932/ja.v9i1.94
Hanifah, S., Sarpingah, S., & Putra, Y. (2020). The Effect of Level of Education, Accounting Knowledge, and Utilization Of Information Technology Toward Quality The Quality of MSME’s Financial Reports. https://doi.org/10.4108/eai.3-2-2020.163573
Hatammimi, J., & Krisnawati, A. (2018). Financial literacy for entrepreneur in the industry 4.0 era: A conceptual framework in Indonesia. ACM International Conference Proceeding Series. https://doi.org/10.1145/3285957.3285985
McDaniel, L., Martin, R. D., & Maines, L. A. (2002). Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy. Accounting Review. https://doi.org/10.2308/accr.2002.77.s-1.139
Moses Bukenya. (2012). Internal controls and access to commercial loan financing for small scale enterprises in Uganda. African Journal Of Business Management. https://doi.org/10.5897/ajbm11.2757
Mosteanu, N. R., & Faccia, A. (2020). Digital systems and new challenges of financial management – fintech, XBRL, blockchain and cryptocurrencies. Quality - Access to Success.
Muda, I., Wardani, D. Y., Erlina, Maksum, A., Lubis, A. F., Bukit, R., & Abubakar, E. (2017). The influence of human resources competency and the use of information technology on the quality of local government financial report with regional accounting system as an intervening. Journal of Theoretical and Applied Information Technology.
Mukoffi, A., & Sulistiyowati, Y. (2019). The Role of Financial Accounting Standards for Small And Medium Micro Economic Sectors: Case Studies In Lowokwaru District, Malang. International Journal of Research in Business and Social Science. https://doi.org/http://dx.doi.org/10.20525/ijrbs.v8i3.202
Putra, Y. M. (2018). Pemetaan Penerapan Standar Akuntansi Keuangan Emkm Pada Umkm Di Kota Tangerang Selatan. Jurnal Profita. https://doi.org/10.22441/profita.2018.v11.02.004
Rahmawati, A., Mustika, I. W., & Eka, L. H. (2018). Pengaruh Penerapan Standar Akuntansi Pemerintah, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan SKPD Kota Tangerang Selatan. Jurnal Ekonomi, Bisnis, Dan Akuntansi (JEBA).
Rahmawati, T., & Puspasari, O. R. (2017). Implementasi Sak Etap Dan Kualitas Laporan Keuangan Umkm Terkait Akses Modal Perbankan. Jurnal Kajian Akuntansi. https://doi.org/10.33603/jka.v1i1.510
Rumbianingrum, W., & Wijangka, C. (2018). Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan UMKM. Jurnal Manajemen Dan Bisnis (ALMANA).
Suárez, C. A. (2017). Internal Control Systems Leading To Family Business Performance In Mexico: A Framework Analysis. Journal of International Business Research.
Sucuahi, W. T. (2013). Determinants of Financial Literacy of Micro Entrepreneurs in Davao City. International Journal of Accounting Research. https://doi.org/10.12816/0001127
Sularsih, H., & Nasir, A. (2020). Strategi Usaha Mikro Kecil Dan Menengah (Umkm) Dalam Menghadapi Era Revolusi Industri 4.0 Di Kabupaten Pasuruan. Referensi: Jurnal Ilmu Manajemen dan Akuntansi, 8(2), 65-73.
Van Caneghem, T., & Van Campenhout, G. (2012). Quantity and quality of information and SME financial structure. Small Business Economics. https://doi.org/10.1007/s11187-010-9306-3
Vander Bauwhede, H., De Meyere, M., & Van Cauwenberge, P. (2015). Financial reporting quality and the cost of debt of SMEs. Small Business Economics. https://doi.org/10.1007/s11187-015-9645-1
Widarsono, A. (2013). Pengaruh Efektivitas Penerapan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Riset Akuntansi Dan Keuangan. https://doi.org/10.17509/jrak.v1i1.6566
Yang, L., & Zhang, Y. (2020). Digital financial inclusion and sustainable growth of small and micro enterprises-evidence based on China’s new third board market listed companies. Sustainability (Switzerland). https://doi.org/10.3390/su12093733
Published
2021-08-26
How to Cite
SULARSIH, Hermi; WIBISONO, Sukarno Himawan.
Literasi Keuangan, Teknologi Sistem Informasi, Pengendalian Intern dan Kualitas Laporan Keuangan UMKM.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 8, p. 2028-2040, aug. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/71471>. Date accessed: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i08.p12.
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