| dc.description.abstract | Micro, Small and Medium Enterprises (MSMEs) are businnes sectors that play a
significant role in supporting both local and national economies. The use of digital
accounting is essential for MSMEs in their businnes processes. This can assist
MSMEs in various services such as financial reporting and businnes performance
evaluation. This research is a quantitative study aimed at examining and analyzing the
influence of technology, organization, and environment on the use of digital
accounting in Micro, Small and Medium Enterprises (MSMEs) in medan city, with
digital literacy as a miderating variable. The research was conducted by collecting
data through questionnaires distributed to MSME peactitioners registered with the
Departemen of Coorperative, Small, and Medium Enterprises of Medan city. The
sampling technique used was purposive sampling, resulting in a sample size of 95
MSMEs. The data obtained were analyzed using SEM-PLS. The results show that
technology, organization, and environment have a significant influence on the use of
digital accounting. Digital literacy is able to moderate the relationship between
technology and the use of digital accounting, but it cannot moderate the relationship
between organization and environment with the use of digital accounting | en_US |
