Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia

Research Article

Digitalism Toward Micro Small Medium Entity’s Financial Report Quality

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  • @INPROCEEDINGS{10.4108/eai.22-9-2022.2337432,
        author={Magdalena Judika Br. Siringoringo and Azhar  Maksum and Erwin  Abubakar and Rujiman  Rujiman},
        title={Digitalism Toward Micro Small Medium Entity’s Financial Report Quality},
        proceedings={Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia},
        publisher={EAI},
        proceedings_a={EBIC},
        year={2024},
        month={4},
        keywords={technology of information financial reports digital accounting standards},
        doi={10.4108/eai.22-9-2022.2337432}
    }
    
  • Magdalena Judika Br. Siringoringo
    Azhar Maksum
    Erwin Abubakar
    Rujiman Rujiman
    Year: 2024
    Digitalism Toward Micro Small Medium Entity’s Financial Report Quality
    EBIC
    EAI
    DOI: 10.4108/eai.22-9-2022.2337432
Magdalena Judika Br. Siringoringo1,*, Azhar Maksum1, Erwin Abubakar1, Rujiman Rujiman1
  • 1: Universitas Sumatera Utara
*Contact email: magdalenasiringoringo@uhn.ac.id

Abstract

It is considered that the adoption of the use of information technology of Micro Small Medium Entity’ actors is still low. The aim of the study is to examine the usage of information technology to increase the quality of financial report. The study method is held by taking quantitative method. Program taken in examining the data is Smart PLS 3.0 and for describing descriptive is SPSS 22. There are 165 Micro Small Medium Entity in Medan city identified as populations in the study and by doing stratified sampling method, there are 85 respondents identified as samples.The result of this study indicates that digitalism is positively taking effect to the quality of financial report. The study only wants to examine the use of digitalism to the quality of financial report, regardless of whether the information provided in financial report is in accordance with the EMKM’ accounting standards based digitalism. Suggestion for the future research, there might be the establishment of the accounting standards based digitalism to the needs of Micro Small Medium Entity’s financial reports.