Dari konsep ke implementasi: studi mixed-method sistem sekar nara dan dampaknya pada kualitas laporan keuangan umkm
Info Katalog
File Repositori
Subyek : Financial statements
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : technology adoption, digital culture, EMKM financial accounting standards, financial reporting Quali
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_TS_MAK_123012401025_Halaman-Judul.pdf | 15 | |
| 2. | 2026_TS_MAK_123012401025_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_TS_MAK_123012401025_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_TS_MAK_123012401025_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_TS_MAK_123012401025_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_TS_MAK_123012401025_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_TS_MAK_123012401025_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_TS_MAK_123012401025_Bab-1.pdf | 23 | |
| 9. | 2026_TS_MAK_123012401025_Bab-2.pdf |
|
|
| 10. | 2026_TS_MAK_123012401025_Bab-3.pdf |
|
|
| 11. | 2026_TS_MAK_123012401025_Bab-4.pdf |
|
|
| 12. | 2026_TS_MAK_123012401025_Bab-5.pdf | 5 | |
| 13. | 2026_TS_MAK_123012401025_Daftar-Pustaka.pdf | 7 | |
| 14. | 2026_TS_MAK_123012401025_Lampiran.pdf |
|
P Penelitian ini bertujuan mengembangkan model yang menganalisis faktor-faktor penentu kualitas laporan keuangan umkm, dengan fokus pada peran kesadaran manajemen, budaya korporat, kompetensi akuntansi, dan adopsi teknologi. latar belakangnya adalah masih rendahnya kualitas pelaporan keuangan di sektor umkm indonesia akibat keterbatasan kompetensi, adopsi teknologi, dan budaya digital. sebagai bagian dari pendekatan mixed-method, dikembangkan prototipe sistem akuntansi berbasis ai bernama sekar nara. sistem ini dirancang sesuai prinsip human-centered design dan standar sak emkm, dilengkapi modul pencatatan, pelaporan otomatis, serta asisten ai. implementasi dilakukan pada 75 umkm mitra hipmi untuk menguji pengaruh sistem terhadap peningkatan kualitas laporan keuangan.analisis kuantitatif menggunakan sem-pls menunjukkan bahwa kesadaran manajemen dan budaya korporat berpengaruh signifikan terhadap adopsi teknologi dan budaya digital. adopsi teknologi dan budaya digital terbukti meningkatkan kualitas laporan keuangan, sementara faktor kompetensi, seperti pemahaman akuntansi, pelatihan, dan penerapan standar juga berkontribusi signifikan. temuan penelitian menegaskan bahwa peningkatan kualitas pelaporan keuangan umkm memerlukan pendekatan holistik yang mengintegrasikan aspek teknologi, kapasitas sumber daya manusia, dan kepemimpinan organisasi. penelitian ini memberikan kontribusi teoretis berupa model integratif dan kontribusi praktis melalui prototipe sistem yang dapat menjadi acuan bagi digitalisasi akuntansi umkm di indonesia.
T This study aims to develop a model that analyzes the determinants of financial reporting quality in micro, small, and medium enterprises (msmes), focusing on the role of management awareness, corporate culture, accounting competence, and technology adoption. the background of this research is the persistently low quality of financial reporting in the indonesian msme sector, largely due to limitations in accounting competence, technology adoption, and digital culture. as part of a mixed-method approach, an ai-based accounting system prototype named sekar nara was developed. the system was designed according to human-centered design principles and sak emkm standards, equipped with transaction recording modules, automated reporting, and an ai assistant. implementation was carried out with 75 msmes partnered with the indonesian young entrepreneurs association (hipmi) to examine the system’s impact on improving financial reporting quality.quantitative analysis using sem-pls showed that management awareness and corporate culture significantly influence technology adoption and digital culture. technology adoption and digital culture were proven to enhance financial reporting quality, while competence factors, such as accounting understanding, training, and standard implementation also contributed significantly. the findings confirm that improving the quality of financial reporting in msmes requires a holistic approach that integrates technological, human resource capacity, and organizational leadership aspects. this study provides theoretical contributions through an integrative model and practical contributions via a system prototype that can serve as a reference for the digitalization of msme accounting in indonesia.
