PENGARUH PENGGUNAAN DIGITAL PAYMENT DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN (Studi Kasus pada UMKM di Daerah Kota Surakarta)

Abstract

Information technology is very important for society in the era of globalization, providing
benefits to the economic sector with technological innovations such as non-cash payments.
Small and medium enterprise (SMEs) are growing rapidly but are constrained by the
quality of human resources, financing and marketing. Digital payments are needed to
improve performance. Accounting information systems are important for making business
decisions and financial management for SMEs, especially in the culinary sector in the city
of Surakarta. This research is intended to determine the influence between the use of digital
payments, accounting information systems, and whether there is a simultaneous influence
of digital payments and accounting information systems on the financial performance of
SMEs in Surakarta City. This research was carried out in Surakarta City, specifically in 5
sub-districts include Banjarsari, Jebres, Laweyan, Kliwon Market and Serengan. The
population of this study was 1,733 culinary SMEs in Surakarta City. Sampling used
convenience sampling, following the Slovin formula with a margin of error of 5%. The data
analysis technique was carried out in two stages, namely classical assumption testing and
hypothesis testing. Classic assumption tests include normality, multicollinearity and
heteroscedasticity tests. The hypothesis was tested using multiple linear regression,
coefficient of determination f test, and t test. The results of this research are that digital
payments and accounting information systems have a significant influence on the financial
performance of SMEs in the City of Surakarta, apart from that the use of digital payment
information and accounting information systems simultaneously has an influence on the
financial performance of SMEs in the City of Surakarta.