Eksplorasi Pengaruh Transformasi Digital terhadap Kinerja UMKM dan Implementasi SAK EMKM

Putri Intan Prastiwi; Arif Setiawan; Zainal Mustofa; Nova Mei Indriyani; Nadia Putri Nadiva

doi:10.47709/jebma.v6i3.9359

Authors

Putri Intan Prastiwi UNIVERSITAS DUTA BANGSA
Arif Setiawan Informatics Engineering Study Program, Faculty of Computer Engineering, Universitas Duta Bangsa
Zainal Mustofa Law Study Program, Faculty of Law And Bussines, Universitas Duta Bangsa
Nova Mei Indriyani Accounting Study Program, Faculty of Law And Bussines, Universitas Duta Bangsa
Nadia Putri Nadiva Accounting Study Program, Faculty of Law And Bussines, Universitas Duta Bangsa

DOI:

https://doi.org/10.47709/jebma.v6i3.9359

Keywords:

Kata kunci: Implementasi SAK EMKM; kinerja UMKM; SEM-PLS; transformasi digital; UMKM.

Abstract

Latar Belakang: Transformasi digital menjadi faktor penting bagi UMKM dalam meningkatkan daya saing, efisiensi operasional, serta kualitas pengelolaan keuangan. Namun, tingkat adopsi transformasi digital dan implementasi Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) di kalangan UMKM masih beragam sehingga perlu dikaji pengaruh transformasi digital terhadap kinerja UMKM dan implementasi SAK EMKM.

Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 pelaku UMKM di Kota Yogyakarta. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4. Hasil: Hasil penelitian menunjukkan bahwa transformasi proses bisnis dan transformasi domain berpengaruh positif dan signifikan terhadap kinerja UMKM, sedangkan transformasi model bisnis dan transformasi budaya organisasi tidak berpengaruh signifikan. Pada implementasi SAK EMKM, transformasi proses bisnis, transformasi domain, dan transformasi budaya organisasi berpengaruh positif dan signifikan, sementara transformasi model bisnis berpengaruh negatif dan signifikan. Selain itu, kinerja UMKM berpengaruh positif dan signifikan terhadap implementasi SAK EMKM. Kesimpulan: Transformasi digital berperan penting dalam meningkatkan kinerja UMKM dan implementasi SAK EMKM, meskipun pengaruh setiap dimensi transformasi digital berbeda terhadap masing-masing variabel. Oleh karena itu, strategi transformasi digital yang terintegrasi perlu terus didorong untuk meningkatkan daya saing UMKM sekaligus memperkuat kualitas pelaporan keuangan sesuai SAK EMKM.

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