The Effect of Accounting Digitalization on the Efficiency of Financial Information Systems in SMEs in Pondok Gede

Abstract

The acceleration of digital transformation has encouraged Small and Medium Enterprises (SMEs) in Indonesia to implement accounting digitalization as an effort to improve the quality of financial management and competitiveness. This study aims to examine the effect of accounting digitalization on the efficiency of financial information systems in SMEs. Using a quantitative approach and survey method, the research sample was drawn from the population of active SMEs in Pondok Gede, Bekasi. Data were analyzed using multiple linear regression to examine the effect of digitalization on efficiency. The results of this study indicate that accounting digitalization has a positive and significant effect on the efficiency of SME financial information systems. The implementation of accounting software and automated recording is closely associated with faster report preparation, improved data accuracy, and reduced operational costs. These findings imply that policies focusing on technical assistance and improving digital literacy for SME actors should be prioritized to maximize the benefits of accounting digitalization.