Pengaruh Digitalisasi Akuntansi Dan Transaksi E-Commerce Terhadap Pengelolaan Keuangan UMKM Di Kota Palopo

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy. However, they face various challenges, such as low levels of digital and accounting literacy, and a continued reliance on manual financial record-keeping. These conditions create difficulties in managing cash flow, preparing accurate financial statements, and making effective business decisions due to a lack of real-time data. This study aims to analyze the impact of accounting digitization and e-commerce transactions on MSME financial management in Palopo City. This study employs a quantitative approach using purposive sampling, involving 100 SME operators in Palopo City. The results indicate that accounting digitization has a positive and significant influence on SME financial management at 59.0%, while e-commerce transactions have a positive and significant influence at 27.8%. An Adjusted R² value of 83.4% indicates that the two independent variables account for the majority of the variation in SME financial management, while the remaining 16.6% is explained by other variables outside the model. These findings confirm that the implementation of digital technology in accounting systems and online transactions can enhance efficiency, transparency, and the quality of financial decision-making.