Factors affecting digital accounting in MSMEs using second-order confirmatory factors analysis method
Year: 2025
Type: article
Abstract: The application of digital accounting can increase accessibility to business information, and this allows stakeholders to make better decisions, thereby creating a sustainable business. There are still many MSME actors who do not realize that well-organized financial records and bookkeeping are important. When micro business actors develop and must be managed professionally, business actors are ready with the modern management concept. This study aims to analyze the influencing factors of the implementation of accounting digitization for MSMEs in Kerinci Regency. Using a quantitative approach with secondary data, this study involved a sample of 100 MSMEs in Kerinci Regency. Sampling was carried out by the purposive sampling method, and data analysis was conducted using the AMOS program. The findings of the study show that technology, internal organizations, regulations, and economic situations have a positive influence on the application of digital accounting to MSMEs in Kerinci Regency. These findings emphasize the importance of these factors in driving the growth and sustainability of MSMEs in Kerinci City and provide valuable insights for future policies and practices. This research also provides important insights for policymakers and MSMEs actors in designing strategies to optimize.
DOI: 10.14419/7r6dc363
Authors: Maryanto, Gampo Haryono, Ayu Esteka Sari, Dona Elvia Desi
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4409568604