Analisis Kualitas Laporan Keuangan, Pengendalian Internal, dan Pemanfaatan Digital Accounting terhadap Keberlangsungan Usaha UMKM Kota Pekanbaru
DOI:
https://doi.org/10.35870/emt.v10i3.6546Keywords:
Sustainability Of MSME Businesses, Quality Of Financial Reports, Internal Control, Utilization Of Digital AccountingAbstract
Many challenges exist in business, financial management is the most fundamental internal problem for MSMEs, which can undermine their sustainability. This research aims to analyze the relationship between the quality of financial reports, internal control, and the use of digital accounting on the sustainability of MSME businesses in Pekanbaru City. The research method used is a quantitative method with a survey approach by distributing questionnaires to MSME actors. The research sample used data from 100 respondents. The respondent criteria included MSME actors in the culinary sector in Pekanbaru City, active businesses, MSME actors registered with online services, operating for at least 1 year, having a physical store or permanent sales location, and a turnover of ≤ 2.5 billion per year. Data analysis using multiple linear regression was carried out for partial and simultaneous testing. The results of the research indicate that partially, the quality of financial reports has a positive and significant effect on the sustainability of MSME businesses. Internal control has a positive and significant effect on the sustainability of MSME businesses. Internal control has the largest regression coefficient (B = 0.464), so that mentoring can focus on SOPs, segregation of duties, and cash control. The use of digital accounting has a positive and significant impact on the sustainability of MSME businesses. The research results indicate that improving the quality of financial reports, optimizing internal controls, and utilizing digital accounting can improve the sustainability of MSME businesses. The adjusted R-squared result of the research is empirically proven at 45%. Meanwhile, the results of simultaneous testing for this study indicate that the quality of financial reports, internal controls, and the use of digital accounting have a positive and significant impact on the sustainability of MSME businesses in Pekanbaru City.
Downloads
References
Anggriani, R., & Inapty, B. A. (2025). Determinan kualitas pelaporan keuangan UMKM. INCOME: Digital Business Journal, 3(2), 69–82. https://doi.org/10.30812/income.v3i2.5291.
Ani, N. K. I. A., Pradnyawati, S. O., Widhiastuti, N. L., & Indah, K. (2022). Pengaruh pengendalian internal COSO terhadap keberlangsungan lembaga perkreditan desa (LPD). Jurnal Manajemen Sosial Ekonomi [DINAMIKA], 2(2), 68–75.
Aryanto, I. F., & Ramahdani, A. (2023). Pengaruh penggunaan aplikasi akuntansi berbasis digital terhadap kualitas informasi. Journal of Applied Managerial Accounting, 7(2), 188–199.
Ayem, S., Listyawati, R., Hernindya, N. R., & Darmawan, R. (2024). Systematic literature review keberlangsungan usaha dalam UMKM: Tinjauan sistematis. Jurnal Ekonomika, 45(12), 43–61.
Fitriana, N., Putra, D. D., & Audi, N. (2024). Keberlangsungan UMKM di Pekanbaru dalam aspek numerikal. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 4(1), 459–464.
Hutabarat, M. I. (2022). Pengaruh ROA, pertumbuhan penjualan, likuiditas dan ukuran perusahaan terhadap struktur modal perusahaan manufaktur sektor makanan dan minuman di BEI. Owner, 6(1), 348–358. https://doi.org/10.33395/owner.v6i1.589.
Hutabarat, M. I., Amalia, M. M., Hidayati, I., & Londa, Y. (2025). Akuntansi keuangan menengah I.
Hutabarat, M. I., Harhap, S., Wulandari, I., & Ervina, N. (2025). Analisis sistem informasi akuntansi, kualitas laporan keuangan, dan efektivitas pengambilan keputusan terhadap kinerja UMKM. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 6(1), 119–128.
Hutabarat, M. I., Jama, A. K., & Kusumawardhani, A. P. (2025). The role of financial literacy, accounting literacy, and digital literacy in improving the managerial ability of MSMEs. Journal of Law and Economics, 4(2), 280–287.
Hutabarat, M. I., Judijanto, L., Ristiyana, R., Syafii, M., & Mediawati, E. (2023). The influence of accounting knowledge, business experience, and work motivation on the use of accounting information in MSMEs. International Journal of Applied Finance and Business Studies, 11(3), 338–344.
Hutabarat, M. I., Widiyastuti, T., Duffin, & Ervina, N. (2024). Analysis of the influence of the ability to prepare financial reports, financial literacy, and financial inclusion on the financial performance of MSMEs. Ilomata International Journal of Tax and Accounting, 5(2), 519–534. https://doi.org/10.61194/ijtc.v5i2.1170.
Hutabarat, M. I., Wulandari, I., Nurhanimah, M. I. K., & Oktoberia, A. (2025). Pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Indo-Fintech Intellectuals: Journal of Economics and Business, 5(2), 4962–4972.
Indra, I. S. (2025). Kualitas laporan keuangan UMKM: Bukti empiris peran literasi keuangan, akuntansi digital, dan kompetensi SDM. Balance: Jurnal Akuntansi dan Manajemen, 4(3), 1958–1971.
Kushariyadi, A. H., Darlin, E., Soegiarto, I., & Sukmarani. (2025). Analysis of service quality, employee performance, and marketing communication on consumer satisfaction of Lion Air. Jurnal EMT KITA, 9(3), 1294–1302.
Lambut, A. K., & Purba, P. M. (2025). Literasi keuangan digital sebagai kunci keberlangsungan usaha dan transparansi laporan keuangan UMKM. E-Journal Al-Dzahab, 6(02), 180–190.
Lestari, M. D., Prayoga, Y., & Ritonga, M. (2025). Pengaruh digitalisasi akuntansi terhadap efisiensi dan kualitas laporan keuangan UMKM di Rantauprapat. Jurnal Media Informatika [JUMIN], 6(3), 2029–2036.
Lubis, F. P. A., Sari, E. N., & Sari, M. (2024). Pengaruh sistem pengendalian internal, sumber daya keuangan terhadap keberlangsungan usaha dan literasi keuangan sebagai variabel moderating pada usaha mikro, kecil, dan menengah di Kota Medan. Jurnal Darma Agung, 32(4), 398–407. https://doi.org/10.46930/ojsuda.v32i4.4646.
M, E. C., Nurnaningsih, R., Muttaqi, N., Karomah, N. G., & Hutabarat, M. I. (2026). Analisis pengaruh literasi keuangan, literasi akuntansi, dan literasi digital terhadap kinerja UMKM. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(4), 8144–8152.
Muchiballah, Q. N. A., & Wibowo, D. (2023). Analisis keberlangsungan usaha dan pengelolaan keuangan berdasarkan economic entity concept pada usaha mikro. Jurnal Ilmu dan Riset Akuntansi, 1–15.
Najmuddien, F., Firmansyah, B., Lailina, M. N., & Pandin, M. Y. R. (2023). Pengaruh digital accounting terhadap pola. Jurnal Ilmiah dan Karya Mahasiswa, 1(4), 58–80.
Nugraha, A. R., Wahyono, D., Siregar, A., Setianti, Y., & Tampubolon, A. S. (2024). Pengaruh kualitas pelayanan, komunikasi pemasaran, dan kepercayaan terhadap loyalitas pelanggan. Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN), 10(2), 297–303. https://doi.org/10.35870/jemsi.v10i2.2332.
Nurhayaty, E., Farman, F., & Wahyono, D. (2025). Pengaruh e-commerce, digital marketing, dan pengetahuan kewirausahaan terhadap minat berwirausaha generasi Z di Jakarta. Jurnal Kajian Ekonomi & Bisnis Islam, 6(5), 1687–1697.
Purwadisastra, D., Jusup, S. M., Bakri, Y., Setianti, Y., & Bilgies, A. F. (2024). Analisis kompensasi, pengalaman kerja, dan pengembangan karir terhadap kinerja karyawan GH Universal Hotel Bandung. Jurnal Ekonomi, Manajemen, dan Akuntansi, 10(6), 3260–3267.
Rosani, N. R., & Lukiastuti, F. (2022). Pengaruh pengelolaan risiko dan perilaku inovatif terhadap keberlangsungan usaha UMKM yang dimoderasi oleh kapabilitas jejaring. ECONBANK: Journal of Economics and Banking, 4(2), 199–220.
Saputra, E., & As’ari, H. (2026). Pengaruh modal usaha, literasi keuangan, dan kualitas laporan keuangan terhadap keberlanjutan UMKM di Desa Wisata Krebet Sendangsari Pajangan Bantul. EDUNOMIKA, 10(01), 1–18.
Sarina, W., & Nurulrahmatiah, N. (2025). Pengaruh literasi keuangan terhadap keberlangsungan usaha pada UMKM kuliner di Kota Bima. YUME: Journal of Management, 8(3), 239–248.
Setyowati, L., Isthika, W., & Pratiwi, R. D. (2016). Faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah Kota Semarang. KINERJA, 20(2), 179–191.
Siringoringo, Z. I. D., & Karsam. (2025). Pengaruh cloud accounting dan pengendalian internal terhadap kualitas laporan keuangan UMKM di Jawa Timur. JEKPEND Jurnal Ekonomi dan Pendidikan, 8(2), 33–44. https://doi.org/10.26858/jekpend.v8i2.76501.
Tama, G. M., & Pradnyani, I. A. G. D. (2025). Pengaruh literasi keuangan dan kualitas laporan keuangan terhadap kinerja UMKM. Jurnal Ilmiah Akuntansi, 6(2).
Wahyono, D., Windarto, G. J., Tulim, A., Suprihartin, Y., & Taryana. (2023). Pengaruh komunikasi pemasaran, kepercayaan, dan kepuasan terhadap loyalitas pelanggan pada marketplace Shopee. JEMSI, 9(5), 1983–1990.
Widagdo, D., Utami, B., Wahyono, D., Siregar, A., & Agustini, T. (2026). Digital marketing strategy, marketing communication, and promotion of iPhone user purchase interest. ECOBISMA, 13(1), 474–483.
Widayanti, R., Damayanti, R., & Marwanti, F. (2017). Pengaruh financial literacy terhadap keberlangsungan usaha (business sustainability) pada UMKM Desa Jatisari. Jurnal Ilmiah Manajemen & Bisnis, 18(2), 153–162.
Wulandari, I., Zaman, D., Kurniawan, M. I., & Hanimah, N. (2024). Digitalisasi keuangan UMKM: Pelatihan pembuatan laporan keuangan praktis dengan Microsoft Excel untuk daya saing yang lebih baik. Jurnal Abdi Masyarakat Nusantara (JURDIASRA), 2(1), 20–25.
Wulandari, R. R. C., Setyorini, E. E. D., Siregar, A., & Junianto, P. (2025). Pengaruh kemudahan pembayaran menggunakan QRIS, komunikasi pemasaran, dan digital marketing terhadap keputusan pembelian. Journal of Artificial Intelligence and Digital Business (RIGGS), 4(1), 471–477.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ika Wulandari
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
