Research Article
MSME’s Performance – in the Effect of Accounting Digitization
@INPROCEEDINGS{10.4108/eai.27-8-2020.2303265, author={Mutoharoh Mutoharoh and Winarsih Winarsih and Siti Zahra Buyong}, title={MSME’s Performance -- in the Effect of Accounting Digitization}, proceedings={Proceedings of the 1st International Conference on Islamic Civilization, ICIC 2020, 27th August 2020, Semarang, Indonesia}, publisher={EAI}, proceedings_a={ICIC}, year={2020}, month={12}, keywords={accounting digitization profit productivity}, doi={10.4108/eai.27-8-2020.2303265} }- Mutoharoh Mutoharoh
Winarsih Winarsih
Siti Zahra Buyong
Year: 2020
MSME’s Performance – in the Effect of Accounting Digitization
ICIC
EAI
DOI: 10.4108/eai.27-8-2020.2303265
Abstract
The Disruption era has a huge impact on the development of MSMEs. The role of information technology occupies an important position in supporting profit and productivity. However, the limitations of MSMEs make the technological sophistication less functional. This study aims to analyze how SMEs performance is influenced by the Accounting Digitization in the areas within developing countries that are Semarang (Indonesia) and Kuala Terengganu (Malaysia). This study also compare the implementation of Accounting Digitization by SMEs between those two areas. Primary data were collected using purposive and convenience sampling method toward the SMEs that apply computerize transaction record and/or utilize smart devices for business activities. The sellected data were processed using Rank Spearman Correlation test and Mann Whitney. Samples used consist of the SMEs groups in Semarang Indonesia and Kuala Terengganu Malaysia with the total of 338 cases. The results found that there is a signifikan correlation between the implementation of Accounting Digitization and profitability as well as productivity in both groups of respondents. In addition, cases in the two regions of the groups showed that there is a signifikan difference in terms of the implementation of Accountimg Digitization.
