Pengaruh Sistem Informasi Akuntasi dan Human Capital Terhadap Pengelolaan Pada UMKM
DOI:
https://doi.org/10.35870/jemsi.v11i3.4229Keywords:
Accounting Information System, Human Capital, Financial ManagementAbstract
This study aims to analyze the role of Accounting Information Systems and Human Capital in Financial Management in Micro, Small, and Medium Enterprises (MSMEs). The research method used is qualitative with a literature review analysis technique. The literature review conducted in this study is a form of research carried out by collecting journal articles with themes aligned with the research objectives, namely the challenges faced by MSMEs in achieving their goals from an economic perspective. This study utilized the Publish or Perish software to gather relevant journal articles and subsequently conducted content analysis. The results show that the Accounting Information System has a significant positive effect on financial management, and Human Capital also has a significant impact on improving the quality of financial management. These findings indicate that the integration of technology and human resource development is crucial in optimizing financial management in MSMEs. This research contributes to the development of financial management strategies for MSMEs, especially in adapting to digital transformation.
Downloads
References
Agussalim, M., & Ardiany, Y. (2023). PENGARUH SISTEM AKUNTANSI MANAJEMEN, HUMAN CAPITAL DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL PADA PT. KUNANGO JANTAN DI KOTA PADANG. Pareso Jurnal, 5(2), 107-124.
Danial, E., & Wasriah, N. (2009). Metode penulisan karya ilmiah. Bandung: Laboraturium Pendidikan Kewarganegaraan.
Daniyati, D., Roni, R., & Kharisma, A. S. (2023). Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (Studi Kasus di Desa Karangmalang, Kecamatan Ketanggungan, Kabupaten Brebes). JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah, 8(3), 1343-1352. https://doi.org/10.24815/jimps.v8i3.25150.
Hafsah, H., & Khairani, A. D. (2023). Pemahaman Wajib Pajak Usaha Mikro Kecil Dan Menengah (UMKM) Tentang Kewajiban Perpajakan UMKM. Jurnal Riset Akuntansi dan Bisnis, 23(2), 129-137. https://doi.org/10.30596/16296.
Hakim, L., SH, M., Hapsari, R. A., & SH, M. (2022). Buku Ajar Financial Technology Law. Penerbit Adab.
Hasan, S., Elpisah, E., Sabtohadi, J., Abdullah, A., & Fachrurazi, F. (2022). Manajemen keuangan. Penerbit Widina.
Hasibuan, R., Ilyas, M., Hertati, L., Saputra, E., Lestari, B. A. H., Kustina, K. T., & Ristiyana, R. (2023). Sistem Akuntansi. Global Eksekutif Teknologi.
Isriani, I. (2019). STRATEGI PEMBERDAYAAN UMKM DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN (MEA) DAN PENCATATAN LAPORAN KEUANGAN (STUDI BURGER BETUTU KOTA SURABAYA). JURNAL AGREGAT, 4(1).
Keuangan, P. M. (2010). Kencana Prenada Media Group. Jakarta, Kasmir.
Koperasi, K., & UKM, R. (2020). Laporan Tahunan UMKM Indonesia. Jakarta: Kemenkop UKM.
Kuantitatif, P. P. (2016). Metode Penelitian Kunatitatif Kualitatif dan R&D. Alfabeta, Bandung.
Lubis, I. S., & Lufriansyah, L. (2024). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Umkm Di Mediasi Kualitas Laporan Keuangan Di Kecamatan Kisaran Barat Kabupaten Asahan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1456-1469. https://doi.org/10.31955/mea.v8i1.3866.
Putri, N. A., Widyastuti, T., Maidani, M., & Nilasari, P. (2024). Pengaruh penerapan sistem informasi akuntansi dan pemanfaatan teknologi informasi terhadap kinerja umkm di kecamatan tambun selatan. SENTRI: Jurnal Riset Ilmiah, 3(2), 720-739.
Romney, M., Steinbart, P., Mula, J., McNamara, R., & Tonkin, T. (2012). Accounting information systems Australasian edition. Pearson Higher Education AU.
Saraswati, D., Rioni, Y. S., Malikhah, I., & Afan, N. A. (2024). Analisis Pengaruh Sistem Informasi Akuntansi dan Efektivitas Pengambilan Keputusan Terhadap Kinerja UMKM di Desa Pematang Serai. Sinergi Multidisiplin Sosial Humaniora dan Sains Teknologi, 1(1), 20-24.
Tirtayasa, S., Nadra, I., & Khair, H. (2021). Strategi Pemasaran Terhadap Peningkatan Kinerja UMKM dimoderasi Teknologi pada masa Pandemi Covid-19. Jurnal Ilmiah Manajemen Dan Bisnis, 22(2), 244-259. https://doi.org/10.30596/jimb.v22i2.7395.
Ulansari, V. T., Wibisono, N., & Wildaniyati, A. (2024). Pengaruh Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia, Kemampuan Menyusun Laporan Keuangan, dan Pemanfaatan E-Commerce Terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM). JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi, 13(2), 418-428. https://doi.org/10.33319/jeko.v13i2.165.
Wirayuda, T., & Nasution, M. I. P. (2025). PENGARUH SISTEM INFORMASI AKUNTANSI UNTUK USAHA MIKRO KECIL DAN MENENGAH (UMKM). JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 2(1), 701-710. https://doi.org/10.61722/jemba.v2i1.713.
Zuliyati, Z., Budiman, N. A., & Delima, Z. M. (2017). Pengaruh Intellectual Capital terhadap Kinerja UMKM (Studi Kasus pada UMKM di Kabupaten Kudus). Jurnal Akuntansi dan Keuangan, 6(2), 181-200.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Fachreza Rahmad Tanjung, Asmaul Husna
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 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.
