Pengaruh Financial Technology Terhadap Penggunaan Informasi Akuntansi Manajemen UMKM Binaan Bank Indonesia Di Era Pandemi (Studi Kasus Pada UMKM DKI Jakarta)

Syavira, Nindya (2021) Pengaruh Financial Technology Terhadap Penggunaan Informasi Akuntansi Manajemen UMKM Binaan Bank Indonesia Di Era Pandemi (Studi Kasus Pada UMKM DKI Jakarta). Sarjana thesis, Universitas Brawijaya.

Abstract

Pandemi COVID-19 menciptakan kebijakan-kebijakan baru oleh pemerintah untuk menjaga, mencegah serta memulihkan kondisi perekonomian yang terjadi. Bagi sebuah perusahaan, meningkatkan kinerja manjerial merupakan hal penting karena dapat membantu meningkatkan kemampuan manajer untuk mengetahui atau memahami keadaan lingkungan dan mengidentifikasi aktivitas yang relevan. Penelitian ini bertujuan untuk mengetahui dan memberikan bukti empiris mengenai pengaruh Financial Technology Terhadap Penggunaan Informasi Akuntansi Manajemen dengan karakteristik broadscope, timeliness, aggregation, dan integration UMKM Binaan Bank Indonesia Di Era Pandemi. Populasi dalam penelitian ini adalah UMKM yang terdaftar sebagai rekanan binaan Bank Indonesia di Jakarta. Metode penentuan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan menggunakan data primer berupa hasil kuisioner yang diisi oleh responden dengan sampel sebanyak 150. Teknik analisis data yang digunakan adalah uji regresi linear berganda. Hasil penelitian menunjukkan bahwa efektivitas penggunaan fintech payment dan kemudahan penggunaan fintech permodalan berpengaruh positif terhadap penggunaan informasi akuntansi manajemen, sedangkan risiko penggunaan fintech berpengaruh negatif terhadap penggunaan informasi akuntansi.

English Abstract

The COVID-19 pandemic created new policies by the government to maintain, prevent and restore economic conditions that occurred. For a company, improving managerial performance is important because it can help improve the manager's ability to know or understand the state of the environment and identify relevant activities. This study aims to identify and provide empirical evidence regarding the influence of Financial Technology on the Use of Management Accounting Information with the characteristics of broadscope, timeliness, aggregation, and integration of MSMEs fostered by Bank Indonesia in the Pandemic Era. The population in this study is MSMEs registered as Bank Indonesia fostered partners in Jakarta. The method of determining the sample in this study used a purposive sampling technique using primary data in the form of questionnaires filled out by respondents with a sample of 150. The data analysis technique used was multiple linear regression test. The results show that the effectiveness of using fintech payment and the ease of use of fintech capital have a positive effect on the use of management accounting information, while the risk of using fintech has a negative effect on the use of accounting information.

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020068
Uncontrolled Keywords: Financial Technology, Efektivitas, Kemudahan, Risiko, Informasi Akuntansi Manajemen. Broadscope, Timeliness, Aggregation, Integration, Financial Technology, Effectiveness, Ease, Risk, Management Accounting Information. Broadscope, Timeliness, Aggregation, Integration.Financial Technology, Effectiveness, Ease, Risk, Management Accounting Information. Broadscope, Timeliness, Aggregation, Integration.
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 10 Jan 2022 06:01
Last Modified: 23 Feb 2022 08:49
URI: http://repository.ub.ac.id/id/eprint/188058
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