THE ROLE OF ACCOUNTING INFORMATION SYSTEM ON HUMAN CAPITAL AND FINTECH TO IMPROVE MSMEs PERFORMANCE
DOI:
https://doi.org/10.30738/ja.v12i1.4314Keywords:
Human Capital, Financial Technology (Fintech), Accounting Information System (AIS), and MSMEs PerformanceAbstract
This research aims to examine the factors of the role of accounting information systems in mediating the relationship between human capital and financial technology (fintech) on MSMEs performance in the digital era. The population in this study is the owner of MSMEs in the city of Semarang, Indonesia. This study used purposive sampling method. A total of 125 MSMEs were tested for the regression relationship of the four constructs. This study found the positive influence of human capital and accounting information systems on MSMEs performance. However, financial technology has no effect on MSMEs performance. In addition, the positive influence of human capital and financial technology on accounting information systems was found. Mediation analysis shows that accounting information systems play a role in bridging the relationship between financial technology and MSMEs performance. However, accounting information systems do not play a role in bridging the relationship between human capital and MSMEs performance.
Downloads
Download data is not yet available.
References
Alimudin, A., Falani, A. Z., Mudjanarko, S. W., & Limantara, A. D. (2019). Analisis Pengaruh Penerapan Perspektif Balanced Scorecard Terhadap Peningkatan Kinerja UMKM. Ekonika : Jurnal Ekonomi Universitas Kadiri, 4(1), 1. https://doi.org/10.30737/ekonika.v4i1.337
Alwafi Ridho Subarkah. (2018). Buku Finance Technology. NhkæŠ€ç ”, 151(2), 10–17.
Astuti, S. I., Arso, S. P., & Wigati, P. A. (2015). ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS TO IMPROVING THE PREPARATION OF FINANCIAL STATEMENTS. Analisis Standar Pelayanan Minimal Pada Instalasi Rawat Jalan Di RSUD Kota Semarang, 3(1), 103–111.
Ahammad, M. F. (2020). Strategic agility and human resource management. Human Resource Management Review, 30(1). https://doi.org/10.1016/j.hrmr.2019.100700
Andriani, A., & Putri, O. (2022). Perkembangan Teknologi Finansial dan Total Pembiayaan: Analisis Strategi Bank Syariah di Indonesia. Juornal of Economics and …, Query date: 2022-11-08 09:03:05. http://ejournal.iain-tulungagung.ac.id/index.php/jesk/article/view/5635
Asbari, M., Purba, J., Hariandja, E., & ... (2021). Membangun Kesiapan Berubah dan Kinerja Karyawan: Kepemimpinan Transformasional versus Transaksional. … Ilmiah Manajemen Dan …, Query date: 2022-11-08 09:24:36. http://jurnal.umsu.ac.id/index.php/mbisnis/article/view/4888
Bappenas. (2020). IDF 2019: Modernisasi Umkm Atasi Permasalahan Masyarakat, Bantu Perekonomian Nasional. https://www.bappenas.go.id/id/berita-dan-siaran-pers/idf-2019-modernisasi-umkm-atasi-permasalahan-masyarakat-bantu-perekonomian-nasional/
Brixiová, Z. (2020). Training, human capital, and gender gaps in entrepreneurial performance. Economic Modelling, 85(Query date: 2022-11-08 10:25:37), 367–380. https://doi.org/10.1016/j.econmod.2019.11.006
Budhi Raharjo,2019.pdf. (n.d.).
Djauhar, N. dan. (2016). Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Perusahaan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Pekalongan.
Eckardt, R., Crocker, A., & Tsai, C. (2021). Clarifying and empirically assessing the concept of human capital resource emergence. … International Journal of Human …, Query date: 2022-11-08 08:40:51. https://doi.org/10.1080/09585192.2020.1800784
Elsharnouby, T. H. (2021). Change or perish: Examining the role of human capital and dynamic marketing capabilities in the hospitality sector. Tourism Management, 82(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.tourman.2020.104184
Ermawati, N., & Arumsari, N. (2021). Sistem Informasi Akuntansi Pada Kinerja Usaha Kecil Menengah. Jurnal Bisnis Dan Akuntansi, Query date: 2022-11-08 09:25:55. http://jurnaltsm.id/index.php/JBA/article/view/973
Ghozali, I. (2016). Aplikasi Analisis Multivarite dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Gruzina, Y., Firsova, I., & Strielkowski, W. (2021). Dynamics of human capital development in economic development cycles. Economies, Query date: 2022-11-08 08:40:51. https://doi.org/10.3390/economies9020067
Han, J. (2020). Demographic change, human capital, and economic growth in Korea. Japan and the World Economy, 53(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.japwor.2019.100984
Hartono. (2019). Metodologi Penelitian Dilengkapi Analisis Regresi dan Path Analysos dengan IBM* SPSS* Statistics Version 25. Pekanbaru: ZANAFA PUBLISHING.
I M Alnajjar, M. (2017). Impact of Accounting Information System on Organizational Performance: A Study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38. https://doi.org/10.21102/graf.2017.09.82.02
III, B. M. (2021). A human capital model of the defense-growth relationship. The Social Science Journal, Query date: 2022-11-08 08:40:51. https://doi.org/10.1016/j.soscij.2019.04.005
Imbayani, I., & Endiana, I. (2016). Pengaruh Pemahaman Dan Penerapan Sistem Informasi Terhadap Kinerja Umkm Pengrajin Genteng Di Kabupaten Tabanan. Jurnal Ilmu Manajemen Mahasaraswati, 6(1), 101983.
Kresmawan, G., Kawiana, I., & ... (2021). Kompensasi Dan Lingkungan Kerja: Pengaruhnya Terhadap Kinerja Karyawan. Warmadewa …, Query date: 2022-11-08 09:24:36. https://ejournal.warmadewa.ac.id/index.php/wmbj/article/view/3734
Kryscynski, D., Coff, R., & Campbell, B. (2021). Charting a path between firmâ€specific incentives and human capitalâ€based competitive advantage. Strategic Management …, Query date: 2022-11-08 08:40:51. https://doi.org/10.1002/smj.3226
Kusumahadi, T., & Utami, N. (2022). Teknologi finansial, literasi keuangan, dan keputusan investasi produk reksa dana di Indonesia. Jurnal Manajemen Maranatha, Query date: 2022-11-08 09:03:05. http://114.7.153.31/index.php/jmm/article/view/4631
Lestari, D. A., Purnamasari, D., & Setiawan, B. (2020). Payment. Pengaruh Payment Gateway Terhadap Kinerja Keuangan UMKM, 01.
Mangeswuri, D. R. (2018). Industri Kreatif, Fintech dan UMKM dalam Era Digital. Jakarta: Pusat Penelitian Badan Keahlian DPR RI.
Marsono. (2019). Metode Penelitian Kuantitatif: Langkah-langkah Menyususn Skripsi, Tesis atau Disertasi Menggunakan Teknik Analisis Jalur (Path Analysis) Dilengkapi Contoh Aplikasinya—Edisi 2. Cetakan: Pertama 2019. Bogor: IN MEDIA.
Masocha, R., & Dzomonda, P. (2018). Reginald Masocha , Universitas Limpopo. Adoption of Mobile Money Services and The Performance of Small and Medium Enterprises in Zimbabwe, 22.
Muda, S., & Rahman, M. R. C. A. (2016). Human Capital in SMEs Life Cycle Perspective. Procedia Economics and Finance, 35(October 2015), 683–689. https://doi.org/10.1016/s2212-5671(16)00084-8
Ningsih, D. R. (2020). Peran Financial Technology (Fintech) Dalam Membantu Perkembangan Wirausaha UMKM. Prosiding Seminar Nasional Pendidikan Program Pascasarjana Universitas Pgri Palembang, 270–277.
Ocktafian, Q. (2021). Pengaruh resiliensi karyawan terhadap kinerja karyawan melalui kepuasan hidup. Jurnal Ilmu Manajemen, Query date: 2022-11-08 09:24:36. https://journal.unesa.ac.id/index.php/jim/article/view/13627
Ogbeifun, L., & Shobande, O. (2021). A reevaluation of human capital accumulation and economic growth in OECD. Journal of Public Affairs, Query date: 2022-11-08 08:40:51. https://doi.org/10.1002/pa.2602
Özbal, E. Ö. (2021). Dynamic effects of higher education expenditures on human capital and economic growth: An evaluation of OECD countries. Policy Reviews in Higher Education, Query date: 2022-11-08 08:40:51. https://doi.org/10.1080/23322969.2021.1893125
Rahardjo, Budi, Khairul Ikhwan, A. K. S. (2019). Pengaruh Financial Technology (Fintech) Terhadap Perkembangan UMKM DI Kota Magelang. Jurnal Prosiding Seminar Nasional Dan Call For Papers, 347–356.
Romadhon, F. (2020). Analisis Peluang dan Tantangan Penggunaan Financial Technology Sebagai Upaya optimalisasi Potensi UMKM ( Studi Kasus UMKM di Gresik ). 3(1), 30–44.
Salas-Vallina, A. (2021). The challenge of increasing employees’ well-being and performance: How human resource management practices and engaging leadership work together toward reaching this goal. Human Resource Management, 60(3), 333–347. https://doi.org/10.1002/hrm.22021
Saputri. (2021). Finansial teknologi (fintech) dan problematika usaha kreatif batik sebagai upaya peningkatan kesejahteraan di Kabupaten Tulungagung. Jurnal Ekonomi, Bisnis Dan Pendidikan (JEBP), Query date: 2022-11-08 09:03:05. http://journal3.um.ac.id/index.php/fe/article/view/1798
Sari, P. P., & Septyarini, E. (2018). Pengaruh Financial Technology Terhadap Kepuasan Keuangan. Jurnal UMKM Dewantara, 1(1), 20–28.
Semarang, D. K. dan U. M. K. (2020). Daftar UMKM Kota Semarang. https://iumk.semarangkota.go.id/v2/grid_umkm_publik/
Subaida, I., & Sari, R. K. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Usaha Mikro Yang Dimediasi Oleh Perilaku Kerja Inovatif. 05.
Suprantiningrum, S., & Lukas, A. (2021). Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi. Owner: Riset Dan Jurnal Akuntansi, Query date: 2022-11-08 09:25:55. http://polgan.ac.id/owner/index.php/owner/article/view/368
Syarifah, I., Mawardi, M. K., & Iqbal, M. (2020). Pengaruh modal manusia terhadap orientasi pasar dan kinerja UMKM. Jurnal Ekonomi Dan Bisnis, 23(1), 69–96. https://doi.org/10.24914/jeb.v23i1.2521
Umar, M. dan N. (2019). JRR, Vol I, No I, Juni 2019, ISSN: 2685-1024. I(I), 29–37.
Wahyudiati, D. (2017). Diajukan Kepada Fakultas Teknik Universitas Negeri Yogyakarta untuk Memenuhi Sebagian Persyaratan Guna Memperoleh Gelar Sarjana Pendidikan.
Wahyuni, T., Marsdenia, M., & Soenarto, I. (2016). Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja UMKM di Wilayah Depok. Jurnal Vokasi Indonesia, 4(2). https://doi.org/10.7454/jvi.v4i2.97
Winarsih, & Hendar. (2018). PROCEEDING.
Xu, Y. (2020). The relationship between innovative human capital and interprovincial economic growth based on panel data model and spatial econometrics. Journal of Computational and Applied Mathematics, 365(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.cam.2019.112381
Zhang, L. (2021). Caring for the environment: How human capital, natural resources, and economic growth interact with environmental degradation in Pakistan? A dynamic ARDL approach. Science of the Total Environment, 774(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.scitotenv.2021.145553
Zuliyati, Nita, Z. (2017). Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 Oktober 2016 FE Universitas Budi Luhur ISSN : 2252 7141. Jurnal Akuntansi Dan Keuangan, 5(2), 180–199.
Alwafi Ridho Subarkah. (2018). Buku Finance Technology. NhkæŠ€ç ”, 151(2), 10–17.
Astuti, S. I., Arso, S. P., & Wigati, P. A. (2015). ANALYSIS OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS TO IMPROVING THE PREPARATION OF FINANCIAL STATEMENTS. Analisis Standar Pelayanan Minimal Pada Instalasi Rawat Jalan Di RSUD Kota Semarang, 3(1), 103–111.
Ahammad, M. F. (2020). Strategic agility and human resource management. Human Resource Management Review, 30(1). https://doi.org/10.1016/j.hrmr.2019.100700
Andriani, A., & Putri, O. (2022). Perkembangan Teknologi Finansial dan Total Pembiayaan: Analisis Strategi Bank Syariah di Indonesia. Juornal of Economics and …, Query date: 2022-11-08 09:03:05. http://ejournal.iain-tulungagung.ac.id/index.php/jesk/article/view/5635
Asbari, M., Purba, J., Hariandja, E., & ... (2021). Membangun Kesiapan Berubah dan Kinerja Karyawan: Kepemimpinan Transformasional versus Transaksional. … Ilmiah Manajemen Dan …, Query date: 2022-11-08 09:24:36. http://jurnal.umsu.ac.id/index.php/mbisnis/article/view/4888
Bappenas. (2020). IDF 2019: Modernisasi Umkm Atasi Permasalahan Masyarakat, Bantu Perekonomian Nasional. https://www.bappenas.go.id/id/berita-dan-siaran-pers/idf-2019-modernisasi-umkm-atasi-permasalahan-masyarakat-bantu-perekonomian-nasional/
Brixiová, Z. (2020). Training, human capital, and gender gaps in entrepreneurial performance. Economic Modelling, 85(Query date: 2022-11-08 10:25:37), 367–380. https://doi.org/10.1016/j.econmod.2019.11.006
Budhi Raharjo,2019.pdf. (n.d.).
Djauhar, N. dan. (2016). Pengaruh Sistem Informasi Akuntansi terhadap Kinerja Perusahaan pada Usaha Mikro Kecil dan Menengah (UMKM) di Kota Pekalongan.
Eckardt, R., Crocker, A., & Tsai, C. (2021). Clarifying and empirically assessing the concept of human capital resource emergence. … International Journal of Human …, Query date: 2022-11-08 08:40:51. https://doi.org/10.1080/09585192.2020.1800784
Elsharnouby, T. H. (2021). Change or perish: Examining the role of human capital and dynamic marketing capabilities in the hospitality sector. Tourism Management, 82(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.tourman.2020.104184
Ermawati, N., & Arumsari, N. (2021). Sistem Informasi Akuntansi Pada Kinerja Usaha Kecil Menengah. Jurnal Bisnis Dan Akuntansi, Query date: 2022-11-08 09:25:55. http://jurnaltsm.id/index.php/JBA/article/view/973
Ghozali, I. (2016). Aplikasi Analisis Multivarite dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitas Diponegoro.
Gruzina, Y., Firsova, I., & Strielkowski, W. (2021). Dynamics of human capital development in economic development cycles. Economies, Query date: 2022-11-08 08:40:51. https://doi.org/10.3390/economies9020067
Han, J. (2020). Demographic change, human capital, and economic growth in Korea. Japan and the World Economy, 53(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.japwor.2019.100984
Hartono. (2019). Metodologi Penelitian Dilengkapi Analisis Regresi dan Path Analysos dengan IBM* SPSS* Statistics Version 25. Pekanbaru: ZANAFA PUBLISHING.
I M Alnajjar, M. (2017). Impact of Accounting Information System on Organizational Performance: A Study of SMEs in the UAE. Global Review of Accounting and Finance, 8(2), 20–38. https://doi.org/10.21102/graf.2017.09.82.02
III, B. M. (2021). A human capital model of the defense-growth relationship. The Social Science Journal, Query date: 2022-11-08 08:40:51. https://doi.org/10.1016/j.soscij.2019.04.005
Imbayani, I., & Endiana, I. (2016). Pengaruh Pemahaman Dan Penerapan Sistem Informasi Terhadap Kinerja Umkm Pengrajin Genteng Di Kabupaten Tabanan. Jurnal Ilmu Manajemen Mahasaraswati, 6(1), 101983.
Kresmawan, G., Kawiana, I., & ... (2021). Kompensasi Dan Lingkungan Kerja: Pengaruhnya Terhadap Kinerja Karyawan. Warmadewa …, Query date: 2022-11-08 09:24:36. https://ejournal.warmadewa.ac.id/index.php/wmbj/article/view/3734
Kryscynski, D., Coff, R., & Campbell, B. (2021). Charting a path between firmâ€specific incentives and human capitalâ€based competitive advantage. Strategic Management …, Query date: 2022-11-08 08:40:51. https://doi.org/10.1002/smj.3226
Kusumahadi, T., & Utami, N. (2022). Teknologi finansial, literasi keuangan, dan keputusan investasi produk reksa dana di Indonesia. Jurnal Manajemen Maranatha, Query date: 2022-11-08 09:03:05. http://114.7.153.31/index.php/jmm/article/view/4631
Lestari, D. A., Purnamasari, D., & Setiawan, B. (2020). Payment. Pengaruh Payment Gateway Terhadap Kinerja Keuangan UMKM, 01.
Mangeswuri, D. R. (2018). Industri Kreatif, Fintech dan UMKM dalam Era Digital. Jakarta: Pusat Penelitian Badan Keahlian DPR RI.
Marsono. (2019). Metode Penelitian Kuantitatif: Langkah-langkah Menyususn Skripsi, Tesis atau Disertasi Menggunakan Teknik Analisis Jalur (Path Analysis) Dilengkapi Contoh Aplikasinya—Edisi 2. Cetakan: Pertama 2019. Bogor: IN MEDIA.
Masocha, R., & Dzomonda, P. (2018). Reginald Masocha , Universitas Limpopo. Adoption of Mobile Money Services and The Performance of Small and Medium Enterprises in Zimbabwe, 22.
Muda, S., & Rahman, M. R. C. A. (2016). Human Capital in SMEs Life Cycle Perspective. Procedia Economics and Finance, 35(October 2015), 683–689. https://doi.org/10.1016/s2212-5671(16)00084-8
Ningsih, D. R. (2020). Peran Financial Technology (Fintech) Dalam Membantu Perkembangan Wirausaha UMKM. Prosiding Seminar Nasional Pendidikan Program Pascasarjana Universitas Pgri Palembang, 270–277.
Ocktafian, Q. (2021). Pengaruh resiliensi karyawan terhadap kinerja karyawan melalui kepuasan hidup. Jurnal Ilmu Manajemen, Query date: 2022-11-08 09:24:36. https://journal.unesa.ac.id/index.php/jim/article/view/13627
Ogbeifun, L., & Shobande, O. (2021). A reevaluation of human capital accumulation and economic growth in OECD. Journal of Public Affairs, Query date: 2022-11-08 08:40:51. https://doi.org/10.1002/pa.2602
Özbal, E. Ö. (2021). Dynamic effects of higher education expenditures on human capital and economic growth: An evaluation of OECD countries. Policy Reviews in Higher Education, Query date: 2022-11-08 08:40:51. https://doi.org/10.1080/23322969.2021.1893125
Rahardjo, Budi, Khairul Ikhwan, A. K. S. (2019). Pengaruh Financial Technology (Fintech) Terhadap Perkembangan UMKM DI Kota Magelang. Jurnal Prosiding Seminar Nasional Dan Call For Papers, 347–356.
Romadhon, F. (2020). Analisis Peluang dan Tantangan Penggunaan Financial Technology Sebagai Upaya optimalisasi Potensi UMKM ( Studi Kasus UMKM di Gresik ). 3(1), 30–44.
Salas-Vallina, A. (2021). The challenge of increasing employees’ well-being and performance: How human resource management practices and engaging leadership work together toward reaching this goal. Human Resource Management, 60(3), 333–347. https://doi.org/10.1002/hrm.22021
Saputri. (2021). Finansial teknologi (fintech) dan problematika usaha kreatif batik sebagai upaya peningkatan kesejahteraan di Kabupaten Tulungagung. Jurnal Ekonomi, Bisnis Dan Pendidikan (JEBP), Query date: 2022-11-08 09:03:05. http://journal3.um.ac.id/index.php/fe/article/view/1798
Sari, P. P., & Septyarini, E. (2018). Pengaruh Financial Technology Terhadap Kepuasan Keuangan. Jurnal UMKM Dewantara, 1(1), 20–28.
Semarang, D. K. dan U. M. K. (2020). Daftar UMKM Kota Semarang. https://iumk.semarangkota.go.id/v2/grid_umkm_publik/
Subaida, I., & Sari, R. K. (2020). Pengaruh Intellectual Capital Terhadap Kinerja Usaha Mikro Yang Dimediasi Oleh Perilaku Kerja Inovatif. 05.
Suprantiningrum, S., & Lukas, A. (2021). Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi. Owner: Riset Dan Jurnal Akuntansi, Query date: 2022-11-08 09:25:55. http://polgan.ac.id/owner/index.php/owner/article/view/368
Syarifah, I., Mawardi, M. K., & Iqbal, M. (2020). Pengaruh modal manusia terhadap orientasi pasar dan kinerja UMKM. Jurnal Ekonomi Dan Bisnis, 23(1), 69–96. https://doi.org/10.24914/jeb.v23i1.2521
Umar, M. dan N. (2019). JRR, Vol I, No I, Juni 2019, ISSN: 2685-1024. I(I), 29–37.
Wahyudiati, D. (2017). Diajukan Kepada Fakultas Teknik Universitas Negeri Yogyakarta untuk Memenuhi Sebagian Persyaratan Guna Memperoleh Gelar Sarjana Pendidikan.
Wahyuni, T., Marsdenia, M., & Soenarto, I. (2016). Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja UMKM di Wilayah Depok. Jurnal Vokasi Indonesia, 4(2). https://doi.org/10.7454/jvi.v4i2.97
Winarsih, & Hendar. (2018). PROCEEDING.
Xu, Y. (2020). The relationship between innovative human capital and interprovincial economic growth based on panel data model and spatial econometrics. Journal of Computational and Applied Mathematics, 365(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.cam.2019.112381
Zhang, L. (2021). Caring for the environment: How human capital, natural resources, and economic growth interact with environmental degradation in Pakistan? A dynamic ARDL approach. Science of the Total Environment, 774(Query date: 2022-11-08 10:25:37). https://doi.org/10.1016/j.scitotenv.2021.145553
Zuliyati, Nita, Z. (2017). Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 Oktober 2016 FE Universitas Budi Luhur ISSN : 2252 7141. Jurnal Akuntansi Dan Keuangan, 5(2), 180–199.
Downloads
Published
2024-06-30
Issue
Section
Artikel
License
This work is licensed under a CC-BY-NC-SA.
