Year: 2024 | Month: May | Volume: 11 | Issue: 5 | Pages: 100-111
DOI: https://doi.org/10.52403/ijrr.20240513
Analysis of the Use of Digital Accounting in Micro, Small, and Medium Enterprises (MSMEs) in Medan, Indonesia
Wanda Prayogi1, Iskandar Muda2, Azizul Kholis3
1,2Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia
3Department of Accounting, Faculty of Economics, Universitas Negeri Medan
Corresponding Author: Wanda Prayogi
ABSTRACT
This study aims to test and analyze the influence of technology, organization, and the environment on digital accounting micro, small, and medium enterprises (MSMEs) in Medan using digital literacy as a moderation variable.
The study was conducted by collecting data by distributing questionnaires to MSME actors registered with the Department of Cooperatives, Small and Medium Enterprises in Medan City. The sampling technique used was purposive sampling, producing a sample of 95 MSMEs. The data obtained were analyzed using SEM-PLS.
The results showed that technology, organization, and the environment significantly affected the use of digital accounting. Digital literacy can moderate the relationship between technology and digital accounting. However, digital accounting cannot moderate the relationship between organizations and the environment.
Keywords: digital accounting, MSME, technology, organization, environment, Toe, digital literacy
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