PENGARUH PENGGUNAAN APLIKASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KUALITAS PENCATATAN KEUANGAN UMKM KULINER BERBASIS DIGITAL DI PASAR KULINER CUT NYAK DIEN PEKANBARU

Abstract

This study aims to determine the effect of accounting application use and financial literacy on the quality of financial record-keeping among digital-based culinary MSMEs at the Cut Nyak Dien Culinary Market in Pekanbaru. This study was motivated by the still-low quality of financial record-keeping among MSME operators amid the rapid digitization of businesses, as well as the lack of research examining the simultaneous effects of these two variables. This study employed a quantitative approach using multiple linear regression analysis. The study population and sample consisted of 50 operators of digital-based culinary MSMEs, selected using a saturation sampling technique. Data were collected through the distribution of questionnaires using a Likert scale and analyzed using instrument validation, classical assumption tests, and hypothesis testing (t-test, F-test, and coefficient of determination). The results of the study indicate that the use of accounting software has a positive and significant effect on the quality of financial record-keeping (t-value 4.195, p = 0.000). Financial literacy also has a positive and significant effect (t-value 4.193, p = 0.000). Taken together, these two variables have a positive and significant effect on the quality of financial record-keeping (Fvalue 120.506; p = 0.000), accounting for 83.7% of the variation in the quality of financial record-keeping among MSMEs.