The Influence of Accounting Software Usage and Digital Financial Application Utilization on the Operational Efficiency of MSMEs in Tompaso District
Keywords:
perangkat lunak akuntansi, aplikasi keuangan digital, efisiensi operasional, UMKMAbstract
This study aims to determine the effect of accounting software usage and digital financial application utilization on the operational efficiency of MSMEs in Tompaso District. This study used a quantitative approach with an associative method. The population consisted of 2,584 MSMEs with a sample of 110 respondents selected using convenience sampling techniques. Data collection was conducted through questionnaires. Data analysis used multiple linear regression with SPSS version 27. The results showed that the use of accounting software had a positive and significant effect on MSME operational efficiency. The utilization of digital financial applications also had a positive and significant effect on MSME operational efficiency. Simultaneously, both independent variables significantly affected MSME operational efficiency in Tompaso District. The implementation of digital technology helps MSMEs improve recording accuracy, save time, and facilitate business decision-making.
References
Marshall B. Romney, & Paul John Steinbart. (2018). Accounting Information Systems (14th ed.). Pearson Education.
Kenneth C. Laudon, & Jane P. Laudon. (2016). Management Information Systems: Managing the Digital Firm (14th ed.). Pearson Education.
Mahmudi. (2010). Manajemen Kinerja Sektor Publik. UPP STIM YKPN.
Badan Pusat Statistik. (2025). Data UMKM Kabupaten Minahasa. BPS Kabupaten Minahasa.
Kementerian Koperasi dan UKM Republik Indonesia. (2024). Perkembangan Data Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Kemenkop UKM RI.
Metode Penelitian Kuantitatif Kualitatif dan R&D. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Imam Ghozali. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.




