Peran Penggunaan Sistem Informasi Akuntansi pada Usaha Kecil Se- Jabodetabek dengan Ketidakpastian Lingkungan sebagai Pemoderasi

Abstract

ABSTRACT
 This study aims to determine the role of the use of accounting information systems in Small and Medium Enterprises (SMEs) throughout Jabodetabek with environmental uncertainty as moderating. The sample in this study were 101 respondents. The results showed that the education of SME owners influenced the use of accounting information systems in SMEs as well as when moderated by environmental uncertainty, education of SME owners influenced the use of accounting information systems in SMEs. The scale of business influences the use of accounting information systems in SMEs, including when moderated by environmental uncertainty, the scale of business influences the use of accounting information systems in SMEs. Accounting training does not affect the use of accounting information systems in SMEs and when moderated by environmental uncertainty, accounting training does not affect the use of accounting information systems in SMEs.
 ABSTRAK
 Penelitian ini bertujuan untuk mengetahui peran penggunaan sistem informasi akuntansi pada Usaha Kecil dan Menengah (UKM) Se-Jabodetabek dengan ketidakpastian lingkungan sebagai pemoderasi. Sampel dalam penelitian ini adalah 101 responden. Hasil penelitian menunjukkan bahwa pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM begitu pula ketika dimoderasi oleh ketidakpastian lingkungan, pendidikan pemilik UKM berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM termasuk ketika dimoderasi oleh ketidakpastian lingkungan, skala usaha berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM. Pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM serta ketika dimoderasi oleh ketidakpastian lingkungan, pelatihan akuntansi tidak berpengaruh terhadap penggunaan sistem informasi akuntansi pada UKM.
 JEL Classification: M41, D83

The use of accounting information with environmental uncertainty as moderating variable

“…Several studies have shown that high business scale can influence MSMEs in the use of accounting information (Anggraini & Thorp, 2020;Dewi & Restika, 2018;Mustaghfiroh & Yanto, 2016;Nirwana & Purnama, 2019;Rahman & Kasdi, 2016;Santosa & Wulandari, 2019;Shirlyani et al, 2018;Susilawati et al, 2017;Whetyningtyas, 2016). Based on the theory and previous research, it can be hypothesized as follows:…”

“…High environmental uncertainty causes MSMEs with large assets and many employees to find it difficult to maintain their business conditions properly (Shirlyani et al, 2018). In a COVID-19 pandemic like this, MSMEs with more workers and larger business scales will need more accounting information to ensure their operations are running effectively and well-controlled.…”

“…In a COVID-19 pandemic like this, MSMEs with more workers and larger business scales will need more accounting information to ensure their operations are running effectively and well-controlled. It can be concluded that environmental uncertainty can moderate the effect of business scale on the use of accounting information (Shirlyani et al, 2018). Based on the results of previous research, it can be hypothesized as follows:…”

“…From the results of testing the first hypothesis, it can be concluded that the hypothesis is accepted. MSMEs that have high business scale are willing and have a higher tendency to use accounting information (Dewi & Restika, 2018;Mustaghfiroh & Yanto, 2016;Nirwana & Purnama, 2019;Rahman & Kasdi, 2016;Santosa & Wulandari, 2019;Shirlyani et al, 2018;Susilawati et al, 2017;Whetyningtyas, 2016). According to motivation theory, MSMEs with a high business scale show that they have many assets and employees.…”

“…The difficulty of MSMEs in using accounting information can be influenced by several factors, including environmental uncertainty (Shirlyani et al, 2018), business scale (Susilawati et al, 2017), company age (Hananto et al, 2020;Kurniawan et al, 2020), organizational culture (Baroroh et al, 2020;Yolanda et al, 2020), and leading period (Susilawati et al, 2017). Environmental uncertainty has become intriguing, especially due to the COVID-19 pandemic, which has made it challenging to control environmental conditions effectively (Purwono, 2020).…”