Artikel Ilmiah : C1I019007 a.n. LANTHIKA SOCA DANASTRI
| NIM | C1I019007 |
|---|---|
| Namamhs | LANTHIKA SOCA DANASTRI |
| Judul Artikel | THE EFFECT OF QRIS USE, ACCOUNTING INFORMATION SYSTEM, AND ORGANIZATIONAL CULTURE ON SMEs PERFORMANCE IN BANYUMAS REGENCY |
| Abstrak (Bhs. Indonesia) | Usaha Kecil dan Menengah (UKM) di Kabupaten Banyumas berperan penting dalam ekonomi daerah, namun masih menghadapi hambatan seperti rendahnya adopsi teknologi digital, pencatatan keuangan yang belum optimal, dan tata kelola organisasi yang lemah. Penelitian ini bertujuan menganalisis pengaruh penggunaan QRIS, Sistem Informasi Akuntansi, dan budaya organisasi terhadap kinerja UKM. Pendekatan kuantitatif digunakan melalui survei terhadap 74 UKM sektor makanan dan minuman yang tersebar di Kabupaten Banyumas dengan metode purposive sampling, dan data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan QRIS berpengaruh terhadap kinerja UKM karena mempercepat transaksi, meningkatkan efisiensi, serta mendorong pertumbuhan penjualan dan pendapatan. QRIS mencerminkan pemanfaatan sumber daya teknologi strategis yang memperkuat perspektif Resource Based View (RBV) Theory. Sebaliknya, Sistem Informasi Akuntansi dan budaya organisasi tidak berpengaruh terhadap kinerja UKM karena penerapannya masih terbatas dan informal. Secara praktis, hasil penelitian ini menekankan pentingnya peningkatan adopsi QRIS melalui literasi digital, pelatihan, dan pendampingan untuk meningkatkan daya saing UKM secara berkelanjutan. Kata Kunci: QRIS, Sistem Informasi Akuntansi, Budaya Organisasi, Kinerja UKM |
| Abtrak (Bhs. Inggris) | Small and Medium Enterprises (SMEs) in Banyumas Regency play an important role in the regional economy, but still face obstacles such as low adoption of digital technology, suboptimal financial recording, and weak organizational governance. This study aims to analyze the effect of QRIS usage, Accounting Information Systems, and organizational culture on SMEs performance. A quantitative approach was used through a survey of 74 food and beverage SMEs spread across Banyumas Regency using purposive sampling, and the data was analyzed using multiple linear regression. The results show that QRIS affects SMEs performance by speeding up transactions, increasing efficiency, and encouraging sales and revenue growth. QRIS reflects the utilization of strategic technological resources that strengthen the Resource Based View (RBV) Theory perspective. Conversely, Accounting Information Systems and organizational culture do not affect SMEs performance because their implementation is still limited and informal. Practically, the results of this study emphasize the importance of increasing QRIS adoption through digital literacy, training, and mentoring to improve the competitiveness of SMEs in a sustainable manner. Keywords : QRIS, Accounting Information System, Organizational Culture, SMEs Performance |
| Kata kunci | QRIS, Accounting Information System, Organizational Culture, SMEs Performance |
| Pembimbing 1 | Dra. Irianing Suparlinah, M.Si., Ak., CA. |
| Pembimbing 2 | - |
| Pembimbing 3 | - |
| Tahun | 2026 |
| Jumlah Halaman | 11 |
| Tgl. Entri | 2026-03-08 16:01:21.487254 |