User Competence And Business Digitalization For The Successful Performance Of The Financial Statements

Author

Assoc. Prof. Dr. Lilis Puspitawati, S.E., M.Si.,Ak.,CA

Abstrak

Quality financial reports are closely related to the level of knowledge, skills, experience and use of financial technology by the business. This study aims to examine the effect of user competence and the use of financial applications on quality financial reports. This research is motivated by the problem of SME actors who don't have financial competencies and still use conventional methods. Quantitative descriptive analysis is used to describe and test the effect of the research construct. The study population is 121 SMEs who are members of the West Java Indonesian Muslim Entrepreneurs Association (IPEMI). Sample size 98 SMEs which uses a simple random sampling technique. Structural Equation Modeling (SEM) with Partial Least Square (PLS) approach uses to answer research problems and examine the effect of research variables. Research shows user competence and the use of financial applications have a significant effect on the quality of financial reports. Adequate knowledge, skills, and experience are proven to encourage the effective use of E-commerce, Marketplace, and application software by SMEs.