Pengaruh Sistem Informasi Akuntansi (SIA) dan Literasi Digital Terhadap Efektivitas Pengendalian Bisnis Online pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Gunung Kidul

Authors

  • Riska Apriliani Universitas Terbuka

DOI:

https://doi.org/10.32493/aktivitas.v3i2.50378

Keywords:

Sistem informasi akuntansi, Efektivitas pengendalian bisnis online, Literasi digital, UMKM

Abstract

PeneliPtian ini bertujuan untuk menganalisis pengaruh Sistem Informasi Akuntansi (SIA) dan Literasi Digital terhadap keberhasilan pengendalian bisnis online pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Gunungkidul. Keberhasilan pengendalian usaha yang efektif di era ekonomi digital bergantung pada kemampuan UMKM dalam memanfaatkan sistem informasi yang tepat dan memanfaatkan teknologi digital. Penelitian ini menggunakan metode kuantitatif dengan cara memperoleh data dari pelaku usaha daring sektor UMKM melalui kuesioner. Hasil regresi linier berganda menunjukkan Literasi Digital dan Sistem Informasi Akuntansi memiliki kontribusintansi berbasis digital dan perluasan literasi digital akan meningkatkan pengendalian pengawasan dan pengambilan keputusan manajerial pada sektor UMKM. Penelitian ini mendorong pertumbuhan UMKM berbasis keterampilan digital dan praktik akuntansi yang sistematis. signifikan dan positif terhadap efektivitas pengendalian usaha berbasis daring. Penelitian ini menegaskan bahwa penggunaan sistem aku

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Published

2025-07-31

How to Cite

Apriliani, R. (2025). Pengaruh Sistem Informasi Akuntansi (SIA) dan Literasi Digital Terhadap Efektivitas Pengendalian Bisnis Online pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Gunung Kidul. AKTIVITAS Jurnal Ilmiah Akuntansi, 3(2), 249–264. https://doi.org/10.32493/aktivitas.v3i2.50378

Issue

Vol. 3 No. 2 (2025): AKTIVITAS

Section

Articles

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