Amelia Anjeli Nangoy, Nikolas F. Wuryaningrat, Jequeline E.M Tangkau

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Minahasa Selatan

Introduction

Analisis faktor-faktor yang mempengaruhi penggunaan sistem informasi akuntansi pada usaha mikro kecil menengah (umkm) di kabupaten minahasa selatan . Analisis faktor pengetahuan akuntansi & skala usaha pada penggunaan SIA di UMKM Minahasa Selatan. Pengetahuan & skala usaha berpengaruh positif, optimalkan pelaporan keuangan.

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi penggunaan Sistem Informasi Akuntansi (SIA) pada UMKM. Keterbaruan penelitian ini terletak pada fokus kajian terhadap UMKM di Kabupaten Minahasa Selatan yang masih jarang diteliti, serta pada penggunaan variabel pengetahuan akuntansi dan skala usaha dalam menjelaskan penerapan SIA pada UMKM. Metode penelitian yang digunakan ialah kuantitatif melalui tekhnik analisis regresi berganda. Sampel didalam kajian ini ditentukan dengan teknik purposive sampel, total responden yang diteliti berjumlah 100 UMKM. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi pada UMKM di Kabupaten Minahasa Selatan. Selain itu, skala usaha juga memiliki pengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi. Secara simultan, kedua faktor tersebut terbukti berpengaruh terhadap penerapan SIA. Temuan ini mengindikasikan bahwa peningkatan pengetahuan akuntansi dan pengembangan skala usaha dapat mendorong optimalisasi pemanfaatan SIA di kalangan pelaku UMKM. Dengan demikian, UMKM diharapkan dapat meningkatkan pengelolaan pelaporan keuangan secara lebih efektif serta optimal melalui penerapan SIA akuntansi yang tepat.

Review

The study "Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi pada Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Minahasa Selatan" addresses a highly relevant topic concerning the adoption and utilization of Accounting Information Systems (AIS) among Micro, Small, and Medium Enterprises. The research's primary objective to identify factors influencing AIS usage in UMKM is pertinent, especially given the crucial role of robust financial management for business sustainability and growth. A significant strength of this work lies in its specific geographical focus on UMKM in Minahasa Selatan, an area identified as under-researched, thereby offering valuable localized insights. The inclusion of accounting knowledge and business scale as distinct explanatory variables further enhances the study's contribution, providing a focused perspective on AIS adoption within this unique context. Utilizing a quantitative methodology with multiple regression analysis on a sample of 100 UMKM, the study presents clear and significant findings. The results robustly demonstrate that both accounting knowledge and business scale exert a positive and significant influence on the use of AIS among UMKM in the specified region. Importantly, these two factors are also shown to be simultaneously influential. These findings strongly suggest that foundational capabilities—both in terms of human capital through accounting literacy and organizational maturity represented by business scale—are critical prerequisites for effective AIS implementation and utilization. This directly supports the practical implication that fostering accounting education and supporting business growth are vital strategies for optimizing the benefits derived from AIS for UMKM. While the abstract highlights significant contributions and implications, a full paper would benefit from a deeper exploration of the *mechanisms* through which accounting knowledge and business scale influence AIS usage, perhaps by detailing the specific types of SIA adopted or the challenges encountered during implementation. Future research could also investigate the mediating role of external support or technological infrastructure. Nevertheless, this study provides valuable practical implications, suggesting that policymakers and business development agencies should prioritize initiatives aimed at enhancing accounting education and fostering sustainable growth among UMKM. Such efforts are crucial to fully leverage the transformative potential of accounting information systems for improved financial reporting, operational efficiency, and overall business efficacy in the UMKM sector.

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