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Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Kapabilitas Teknologi Informasi terhadap Efisiensi Pengelolaan Keuangan, dengan Sistem Akuntansi Manajemen sebagai variabel mediasi dan Kualitas Informasi Akuntansi sebagai variabel moderasi, pada UMKM di Kota Jayapura.


Metode: Penelitian ini menggunakan pendekatan kuantitatif dengan desain explanatory research. Populasi penelitian berjumlah 147 UMKM, dengan jumlah sampel sebanyak 100 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4.


Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa Kapabilitas Teknologi Informasi berpengaruh positif dan signifikan terhadap Efisiensi Pengelolaan Keuangan serta Sistem Akuntansi Manajemen. Sistem Akuntansi Manajemen berpengaruh positif terhadap Efisiensi Pengelolaan Keuangan serta mampu memediasi pengaruh Kapabilitas Teknologi Informasi terhadap Efisiensi Pengelolaan Keuangan. Kualitas informasi akuntansi melemahkan hubungan antara sistem akuntansi manajemen dan efisiensi pengelolaan keuangan.


Implikasi: Implikasi penelitian menunjukkan bahwa peningkatan efisiensi pengelolaan keuangan UMKM memerlukan penguatan kapabilitas teknologi informasi yang diintegrasikan dengan penerapan Sistem Akuntansi Manajemen yang efektif.


Originalitas: Penelitian ini memperkaya pengembangan Resource-Based View, Information Processing Theory, dan Contingency Theory, serta menjadi dasar bagi pemerintah daerah dan pelaku UMKM dalam merumuskan strategi transformasi digital dan memperkuat sistem pengelolaan keuangan guna meningkatkan daya saing usaha.

Keywords

teknologi informasi sistem akuntansi manajemen kualitas informasi akuntansi efisiensi pengelolaan keuangan UMKM

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How to Cite
Labo, I. A., Sonjaya, Y., & Zakaria, Z. (2026). Pengaruh Kapabilitas Teknologi Informasi terhadap Efisiensi Pengelolaan Keuangan: Peran Mediasi Sistem Akuntansi Manajemen dan Moderasi Kualitas Informasi Akuntansi. Advances: Jurnal Ekonomi & Bisnis, 4(2), 275–300. https://doi.org/10.60079/ajeb.v4i2.1019
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