Pengaruh Digitalisasi Akuntansi Dan Penerapan Business Entity Terhadap Efektivitas Penyusunan Laporan Keuangan (Studi Pada UMKM Kabupaten Karawang)

Limitations in the implementation of accounting digitalization and the implementation of business entity principle have contributed to the low effectiveness of financial statement preparation among MSMEs. This study examine the effect of accounting digitalization and the business entity implementation on the effectiveness of financial report preparation of MSMEs in Karawang Regency. A quantitative approach was employed using a survey of 100 MSME actors, and the data were analyzed using SmartPLS. The results indicate that both accounting digitalization and the the business entity implementation have a positive effect on reporting effectiveness, both partially and simultaneously. Digitalization enhances efficiency and accuracy, while the separation of business and personal finances strengthens the objectivity of financial information. This study concludes that the effectiveness of financial reporting is determined by the integration of technological capabilities and internal governance discipline. These findings support the relevance of the Resource-Based View and emphasize the importance of leveraging technology alongside consistent application of accounting principles to improve the quality of effectiveness of financial reporting.

Keywords: Accounting Digitalization, Business Entity Implementation, Financial Reporting Effectiveness, MSMEs, RBV