Pengaruh Digitalisasi Akuntansi Terhadap Efisiensi Pelaporan Keuangan dan Pengurangan Biaya Administrasi pada UMKM

This study aims to determine the impact of accounting digitization on the efficiency of financial reporting and the reduction of administrative costs among MSMEs in Ilir Timur III District, Palembang City. This study employs a quantitative approach using primary data collected through a questionnaire survey. The sampling technique utilized purposive sampling, resulting in a sample of 100 respondents. Hypothesis testing was conducted using simple linear regression analysis. The results indicate that accounting digitization has a positive and significant effect on financial reporting efficiency and the reduction of administrative costs among UMKM.

Keywords: Accounting Digitization, Financial Reporting Efficiency, Reduction of Administrative Costs, UMKM.