Pengaruh Penggunaan Informasi Akuntansi dan Digital  Marketing terhadap Keberhasilan Usaha Mikro, Kecil, dan Menengah di Kota Bekasi

Madhury Ramadhantih Diksiet; Virna Sulfitri

doi:10.55606/jimek.v5i3.8011

Authors

Madhury Ramadhantih Diksiet Universitas Trisakti
Virna Sulfitri Universitas Trisakti

DOI:

https://doi.org/10.55606/jimek.v5i3.8011

Keywords:

Business Success, Digital Marketing, Use Accounting Information

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are widely recognized as a strategic sector in driving national economic growth, creating employment opportunities, and fostering innovation at the grassroots level. Despite their vital role, many MSMEs have yet to fully optimize the use of accounting information in their operations and remain limited in adopting digital marketing strategies. These two aspects are increasingly important in the current business environment, where accurate financial information and effective digital promotion channels determine competitiveness and sustainability. In response to this gap, the present study was conducted to examine the influence of accounting information utilization and digital marketing adoption on the overall business success of MSMEs. The research employed a quantitative approach using hypothesis testing methods. Primary data were collected through the distribution of structured questionnaires to 125 MSME owners and managers, who were selected using purposive sampling to ensure relevance to the study’s objectives. Data analysis was carried out through multiple linear regression, processed using the latest version of SPSS software, to determine the partial and simultaneous effects of the independent variables on business success. The findings indicate that both accounting information usage and digital marketing adoption have a positive and significant impact on MSME success. This suggests that MSMEs that manage their financial records systematically and integrate digital platforms into their marketing strategies are more likely to achieve business growth, stability, and competitiveness in a rapidly changing market environment. The results highlight the importance of encouraging MSMEs to strengthen financial literacy and adopt digital technologies as part of their business practices. Overall, this research contributes to the understanding of how financial management and technological adaptation can serve as key drivers of MSME performance. It also provides practical implications for policymakers, business associations, and entrepreneurs in designing strategies to empower MSMEs for long-term sustainability.

References

Amalia, R. (2021). Pengaruh penggunaan informasi akuntansi terhadap usaha mikro kecil menengah (UMKM). Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 4(2), 114-118. https://doi.org/10.32497/akunbisnis.v4i2.3111

Awa. (2024). Konsep dan strategi digital marketing. In Hartini (Ed.), Digital marketing (perspektif Society 5.0) (pp. 1-18). Media Sains Indonesia.

Daromes, F. E., Eugenia, M. P., & Kampo, K. (2022). Pengaruh penggunaan informasi akuntansi dan modal usaha terhadap keberhasilan UMKM Kota Makassar. BALANCE: Jurnal Akuntansi, Auditing dan Keuangan, 19(2), 172-191. https://doi.org/10.30656/balance.v19i2.3885

Fiedler, F. E. (1964). A contingency model of leadership effectiveness. In L. Berkowitz (Ed.), Advances in experimental social psychology (Vol. 1, pp. 149-190). Academic Press. https://doi.org/10.1016/S0065-2601(08)60005-2

Fitriah, M., & Suardana, I. M. (2020). Pengaruh penggunaan informasi akuntansi, modal usaha, lama usaha, dan lokasi usaha terhadap keberhasilan usaha mikro Kecamatan Pringgabaya Kabupaten Lombok Timur. Jurnal Akuntansi dan Keuangan Syariah (ALIANSI), 5(2), 178-189. https://doi.org/10.35836/jakis.v5i2.118

Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8th ed.). Cengage Learning.

Hentati, H., Jardak, M. K., & Boulila, N. (2025). The impact of contingency factors on the degree of digitization and the operational performance in accounting firms. Journal of Accounting & Organizational Change. Advance online publication. https://doi.org/10.1108/JAOC-05-2023-0084

Idayu, R., Husni, M., & Suhandi, S. (2021). Strategi pengembangan usaha mikro kecil dan menengah (UMKM) untuk meningkatkan perekonomian masyarakat desa di Desa Nembol Kecamatan Mandalawangi Kabupaten Pandeglang Banten. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 73-85. https://doi.org/10.35906/jm001.v7i1.729

Marjulin, M., Hilmi, H., Mustaqim, T., Elvina, E., & Wahab, Z. W. A. (2022). Dampak penggunaan digital marketing dalam meningkatkan laba usaha pada usaha mikro kecil dan menengah (UMKM) di Aceh. In Prosiding Seminar Nasional Politeknik Negeri Lhokseumawe (Vol. 6, No. 1, pp. 1-6). Politeknik Negeri Lhokseumawe.

Matahui, R. R. (2021). Pengaruh penggunaan informasi akuntansi terhadap keberhasilan UMKM di Kota Tegal. Jurnal Ilmiah Akuntansi, 5(2), 45-56.

Millati, H., & Sofwan, A. (2022). Pengaruh penggunaan informasi akuntansi, modal usaha, dan strategi pemasaran terhadap keberhasilan usaha (Studi kasus pada program kelompok usaha bersama di Kecamatan Jepara). Jurnal Rekognisi Akuntansi, 6(1), 65-80. https://doi.org/10.34001/jra.v6i1.191

Putra, W. E., Wijaya, F., & Hernando, R. (2023). Dampak penggunaan informasi akuntansi terhadap keberhasilan UMKM: Studi pada pengusaha pinang di Kabupaten Tanjung Jabung Timur. Jurnal Manajemen Terapan dan Keuangan, 12(3), 886-898. https://doi.org/10.5281/zenodo.10065430

Risal, R., Wulandari, R., & Widyastuti, R. D. (2019). Faktor penerapan penyusunan laporan keuangan pada usaha mikro, kecil dan menengah (UMKM). JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam), 8(1), 125-134. https://doi.org/10.33884/jimupb.v8i1.1044

Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Yoioga, A., Dali, N., & Sari, I. M. (2024). Pengaruh penggunaan informasi akuntansi terhadap keberhasilan usaha pada usaha kecil dan menengah. Jurnal Akuntansi dan Keuangan, 9(1), 78-89. https://doi.org/10.54367/jak.v9i1.234