Factors affecting digital accounting in MSMEs using second-order ‎confirmatory factors analysis method

  • Authors

    • Maryanto Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci, Jambi, Indonesia
    • Gampo Haryono Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci, Jambi, Indonesia
    • Ayu Esteka Sari Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci, Jambi, Indonesia
    • Dona Elvia Desi Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci, Jambi, Indonesia

    Received date: March 16, 2025

    Accepted date: April 11, 2025

    Published date: April 17, 2025

    https://doi.org/10.14419/7r6dc363
  • : Digital Accounting; Confirmatory Factor Analysis; MSMEs; Technology; Regulation.

  • Abstract

    The application of digital accounting can increase accessibility to business information, and this allows stakeholders to make ‎better decisions, thereby creating a sustainable business. There are still many MSME actors who do not realize that well-organized financial records and bookkeeping are important. When micro business actors develop and must be managed ‎professionally, business actors are ready with the modern management concept. This study aims to analyze the influencing ‎factors of the implementation of accounting digitization for MSMEs in Kerinci Regency. Using a quantitative approach with ‎secondary data, this study involved a sample of 100 MSMEs in Kerinci Regency. Sampling was carried out by the purposive ‎sampling method, and data analysis was conducted using the AMOS program. The findings of the study show that technology, internal ‎organizations, regulations, and economic situations have a positive influence on the application of digital accounting to MSMEs ‎in Kerinci Regency. These findings emphasize the importance of these factors in driving the growth and sustainability of ‎MSMEs in Kerinci City and provide valuable insights for future policies and practices. This research also provides important ‎insights for policymakers and MSMEs actors in designing strategies to optimize‎.

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  • How to Cite

    Maryanto, Gampo Haryono, Ayu Esteka Sari, & Dona Elvia Desi. (2025). Factors affecting digital accounting in MSMEs using second-order ‎confirmatory factors analysis method. International Journal of Accounting and Economics Studies, 12(1), 29-40. https://doi.org/10.14419/7r6dc363

    Received date: March 16, 2025

    Accepted date: April 11, 2025

    Published date: April 17, 2025