The Role of Digital Utilization in Accounting to Enhance MSMEs’ Performance During COVID-19 Pandemic: Case Study in Semarang, Central Java, Indonesia
Yuvitasari E., Apriyanti H.W.
Abstract
Since the COVID-19 pandemic is grappling the world, digital adoption in many aspects is strongly needed by the MSMEs. During pandemic COVID-19, the need for digitalization emphasized MSMEs’ adopt digital technology in accounting. Digital utilization can boost MSMEs accounting skills, both financial accounting and management accounting skills. Digital utilization in financial and management accounting help MSMEs calculate, report, transmit, and interpret financial data faster, more efficient, and effective. As a result, it can enhance the MSMEs’ financial and non-financial performance. This study examined accounting digitalization on financial accounting and management accounting skills to 352 MSMEs in Semarang, Central Java, Indonesia, using a questionnaire. The hypotheses were tested through multiple linear regressions using SPSS version 23. The findings revealed that the utilization of digital in financial and management accounting could improve MSMEs’ performance. Therefore, it is recommended for MSMEs to adopt digital technology in management and accounting to enhance their performance during pandemic COVID-19.
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