Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Digitalisasi Akuntansi Pada UMKM Di Kota Palembang

Angelia, Sherly (2025) Analisis Faktor-Faktor Yang Mempengaruhi Penerapan Digitalisasi Akuntansi Pada UMKM Di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to show the influence of business scale, business age, and organizational readiness in implementing accounting digitalization in MSMEs, specifically located in the city of Palembang. The data used is primary data collected by distributing questionnaires directly to the parties responsible for the business. The method used is convenience sampling, with respondents determined based on the Gay and Diehl formula, totaling 100 SMEs in the city of Palembang engaged in services or trade, whether online, offline, or both. The results of this study indicate that the business scale variable and the business age variable do not affect the implementation of accounting digitalization in MSMEs because regardless of the form and age of a business, it will still require the use of accounting digitalization. However, the organizational readiness variable affects the implementation of accounting digitalization because the more sufficient the resources of a business, the more ready the business is to implement accounting digitalization.

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