Main Content
Lembaga Kita Journal Portal

Abstract

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.

Keywords

Accounting Information System Human Capital Financial Management

How to Cite

Citation Format
Tanjung, F. R., & Husna, A. (2025). Pengaruh Sistem Informasi Akuntasi dan Human Capital Terhadap Pengelolaan Pada UMKM. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1920-1927. https://doi.org/10.35870/jemsi.v11i3.4229

References

19 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.

Author Biographies

Fachreza Rahmad Tanjung, Universitas Muhammadiyah Sumatera Utara

Universitas Muhammadiyah Sumatera Utara.

Asmaul Husna, Universitas Muhammadiyah Sumatera Utara

Universitas Muhammadiyah Sumatera Utara.

License

Copyright (c) 2025 Fachreza Rahmad Tanjung, Asmaul Husna

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Downloads

OJS UsageStats Plugin
Download data is not yet available.

Most read articles by the same author(s)

Contrimetric

Recommended Articles