Enhancing Digital Accounting Adoption: The Critical Role of Human Resource Competence and Infrastructure Availability

Authors

  • agnia nurjanah agnia pasim national university
  • Hani Fitria Rahmani UNIVERSITAS NASIONAL PASIM

Keywords:

Digital Accounting, Human Resources Competence, Availability of Infrastructure

Abstract

The reason of this consider is to find out how foundation accessibility and human asset (HR) capabilities influence the selection of computerized bookkeeping. The inquire about utilizes a overview technique with survey information gathering strategies, utilizing expressive and affiliated approaches. Within the Cimahi city locale, 9,087 MSMEs made up the investigate populace. The Slovin approach was utilized within the test choice prepare, yielding 98 respondents as a result. The study's discoveries demonstrate that the application of computerized bookkeeping in MSMEs in Cimahi City is essentially impacted by three variables: the accessibility of offices and framework, the capacity of human assets, and the accessibility of foundation. concurrently includes a favorable and critical affect on the Computerized Bookkeeping Usage. The usage of advanced bookkeeping is affected by human asset capabilities and the accessibility of offices and framework by 75.1%, with the remaining 24.9 ing impacted by components not included within the think about demonstrate (R Square esteem:

0.751).

References

Animah, Suryantara, A. B., & Astuti Widia. (2020). Vol. 5, No. 1, Oktober 2020. Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan, 5(1), 99–109.

Anjarwati, S., Rosaria Zaena, R., Fitrianingsih, D., & Sulistiana, I. (2023). Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung. Jurnal Aktiva: Riset Akuntansi Dan Keuangan, 5(1), 57–72.

Dewi, L. I. W., Hilendri, B. A., & Kartikasari, N. (2022). Faktor-faktor yang Memengaruhi Digitalisasi Informasi Akuntansi pada UMKM di Kota Mataram. Riset, Ekonomi, Akuntansi Dan Perpajakan (Rekan), 3(2), 121–136. https://doi.org/10.30812/rekan.v3i2.2377

Farhan, A., Ramadhani, S., & Yanti, N. (2023). Pengaruh Aspek Keuangan, Financial Technology, Kompetensi Sumber Daya Manusia (Sdm) Dan Kebijakan Pemerintah Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (Umkm) Di Kota Medan. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 8(1), 640–662. http://jurnal.plb.ac.id/index.php/JRAK/article/view/949/583%0Ahttp://repository.uinsu.ac.id/20036/

Hakiki, A., Rahmawati, M., & Novriansa, A. (2020). Penggunaan Sistem Informasi Akuntansi untuk Usaha Mikro Kecil dan Menengah (UMKM) di Desa Kota Daro, Kabupaten Ogan Ilir. Sricommerce: Journal of Sriwijaya Community Services, 1(1), 55–62. https://doi.org/10.29259/jscs.v1i1.12

Lawita, N. F., & Hardilawati, W. L. (2019). Faktor Faktor Yang Mempengaruhi Kesuksesan Penggunaan Sistem Informasi Akuntansi Di Koperasi Kota Pekanbaru. Jurnal Akuntansi, 3(2), 1–13.

Ramadani, A., Nurmitasari, A., Zenara, B., Amelia, D., Program, S., S1, A., Raden, U., & Lampung, I. (2024). Penerapan Digital Accounting dan Dampaknya terhadap Kinerja Usaha UMKM di Kecamatan Sukarame Bandar Lampung. Jurnal Kendali Akuntansi, 2(2), 274–290. https://doi.org/10.59581/jka-widyakarya.v2i2.3035

Rapih, S., Martono, T., & Riyanto, G. (2015). Analisis Pengaruh Kompetensi Sumber Daya Manusia, Modal Sosial dan Modal Finansial Terhadap Kinerja Umkm Bidang Garmen. Jurnal Pendidikan Insan Mandiri, 1(2), 1–20.

Sukmantari, N. K. Y., & Julianto, I. P. (2022). Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia, dan Pemanfaatan E-commerce Terhadap Kinerja UMKM Pengrajin Batu Padas di …. Jurnal Akuntansi Profesi, 13, 777–786. https://ejournal.undiksha.ac.id/index.php/JAP/article/view/37501%0Ahttps://ejournal.undiksha.ac.id/index.php/JAP/article/download/37501/24217

Wahyudiati, D., & Isroah. (2018). Pengaruh Aspek Keuangan Dan Kompetensi Sumber Daya Manusia (Sdm) Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (Umkm) Di Desa Kasongan the Effect of Financial Aspect and Human Resource Competence on Umkm Performance in Kasongan Village. Jurnal Profita: Kajian Ilmu Akuntansi, 6(2), 1–11.

Downloads

Published

2024-10-17

Issue

Vol. 9 No. 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI

Section

Artikel

License

Copyright (c) 2024 Jurnal Penelitian Ekonomi Dan Akuntansi

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.