'AZIZ, Faris Anwar Abdul (2024) Analysis the Effect of Digitalization and Accounting Information Systems on The Quality of SMEs Financial Statements in Banyumas. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research aims to examine the effect of digitalization and accounting information systems on the quality of SMEs financial reports in Banyumas Regency. Many SMEs find it difficult when using accounting in their business activities. This is because there are no guidelines or books that can be used as a reference to learn to manage SMEs finances. SMEs generally only do simple recording in the form of income and expenditure. There are even those who do not record rent as a business expense, so the business looks to generate a large profit because the expense is not recorded properly. The result is that recording does not reflect the real financial condition of the business. Many SMEs do not survive long in Banyumas Regency due to improper financial management. Improper financial management also results in improper determination of cost of goods sold. The impact is that the company will suffer losses and result in bankruptcy. The population of this research is SMEs in Banyumas Regency that have used Accounting application in preparing financial reports with a sampling technique using the purposive sampling method with SPSS tools. The theory used in this research is the Technology Acceptance Model (TAM). Data collection was carried out by distributing questionnaires to 140 respondents with a pilot test carried out on 40 respondents and all data obtained was analyzed using simple regression analysis techniques. The results of this research show that the development of digitalization and accounting information systems in preparing financial reports for SMEs in Banyumas Regency provides a significant positive contribution. Theoretically expected to contribute to knowledge and research insight in the field of financial accounting, especially regarding the ability to digitalize financial reports and utilize accounting information systems. SMEs are expected to pay more attention to financial reporting, especially the preparation of digitized financial reports and the use of accounting information systems to improve the quality of SMEs financial reports. SMEs are expected to be able to manage financial reports so that they no longer use manual systems but start using digital. The implementation of digitalization allows automation of the process of preparing financial reports, which in turn increases efficiency and accuracy in reporting. Accounting information systems provide structured support in managing financial data, ensuring information integrity, and creating a solid foundation for the preparation of transparent financial reports. Therefore, these findings confirm that the integration of digitalization and accounting information systems brings positive benefits in improving the quality of financial report preparation for SMEs in Banyumas Regency. The integration of digitalization and accounting information systems in Banyumas Regency has significant practical implications for SME financial reports. Digitalization enhances efficiency by automating tasks, reducing human error, and expediting reporting cycles, leading to quicker and more accurate financial reports. Accounting information systems contribute to data integrity, minimizing the risk of errors and increasing reliability. This instills confidence in SMEs and external parties regarding financial data accuracy. Furthermore, improved financial report quality positively impacts relationships with external parties, fostering trust and support. This trust can lead to additional funding and lucrative partnerships, supporting SME growth and sustainability. In conclusion, the influence of digitalization and accounting systems not only enhances financial report quality but also creates positive opportunities for SME development in Banyumas Regency.

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