MSME Financial Accounting In West Java: Sustainability And Impact Factors
نویسندگان
چکیده
This study examines the relationship between financial accounting practices, including knowledge management, capability, technology adoption, performance, and social impact of Micro, Small, Medium Enterprises (MSMEs) in West Java, Indonesia. Quantitative research was adopted, data were collected using structured survey questionnaires from 343 samples MSME owners or managers regions. Data analyzed PLS-SEM with SmartPLS 4 software. The results confirm that practices significantly affect MSMEs' performance impact. Knowledge adoption positively influenced found management is a significant factor adopting technology. highlights MSMEs on local communities emphasizes importance sustainable practices.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi - Fakultas Ekonomi Universitas Tarumanagara
سال: 2023
ISSN: ['2549-8800', '1410-3591']
DOI: https://doi.org/10.24912/ja.v27i3.1739