{"id":"https://openalex.org/W4319867091","doi":"https://doi.org/10.33395/owner.v7i1.1224","title":"Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM","display_name":"Faktor Teknologi, Organisasi, dan Lingkungan pada Penerapan Akuntansi Digital serta Dampaknya Terhadap Kinerja UMKM","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4319867091","doi":"https://doi.org/10.33395/owner.v7i1.1224"},"language":"en","primary_location":{"id":"doi:10.33395/owner.v7i1.1224","doi":"https://doi.org/10.33395/owner.v7i1.1224","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v7i1.1224","pdf_url":"http://owner.polgan.ac.id/index.php/owner/article/download/1224/657","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"http://owner.polgan.ac.id/index.php/owner/article/download/1224/657","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Aryanto Aryanto","orcid":"https://orcid.org/0000-0002-5079-8810","observed_orcids":["https://orcid.org/0000-0002-5079-8810"]},"institutions":[{"id":"https://openalex.org/I4405253265","display_name":"Politeknik Harapan Bersama","ror":"https://ror.org/00fjzc349","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405253265","https://openalex.org/I4405285188"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Aryanto Aryanto","raw_affiliation_strings":["Poiliteknik Harapan Bersama"],"raw_orcid":"https://orcid.org/0000-0002-5079-8810","affiliations":[{"raw_affiliation_string":"Poiliteknik Harapan Bersama","institution_ids":["https://openalex.org/I4405253265"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031060415","display_name":"Naila Hanum","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405253265","display_name":"Politeknik Harapan Bersama","ror":"https://ror.org/00fjzc349","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405253265","https://openalex.org/I4405285188"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Naila Hanum","raw_affiliation_strings":["Politeknik Harapan Bersama"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Politeknik Harapan Bersama","institution_ids":["https://openalex.org/I4405253265"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007344668","display_name":"Rafi Syaefudin","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405253265","display_name":"Politeknik Harapan Bersama","ror":"https://ror.org/00fjzc349","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405253265","https://openalex.org/I4405285188"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rafi Syaefudin","raw_affiliation_strings":[") Politeknik Harapan Bersama *"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":") Politeknik Harapan Bersama *","institution_ids":["https://openalex.org/I4405253265"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4405253265"],"apc_list":null,"apc_paid":null,"fwci":5.2243,"has_fulltext":true,"cited_by_count":9,"citation_normalized_percentile":{"value":0.9493355,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":97},"biblio":{"volume":"7","issue":"1","first_page":"632","last_page":"643"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.5557000041007996,"subfield":{"id":"https://openalex.org/subfields/3317","display_name":"Demography"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.5557000041007996,"subfield":{"id":"https://openalex.org/subfields/3317","display_name":"Demography"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.26030001044273376,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.1462000012397766,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digitalization-of-accounting","display_name":"digitalization of accounting","score":0.9940000176429749},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.8199999928474426},{"id":"https://openalex.org/keywords/technology-organization-environment-framework","display_name":"technology-organization-environment framework","score":0.8899999856948853},{"id":"https://openalex.org/keywords/msme-performance","display_name":"MSME performance","score":0.7839999794960022},{"id":"https://openalex.org/keywords/relative-advantage","display_name":"relative advantage","score":0.9259999990463257},{"id":"https://openalex.org/keywords/compatibility","display_name":"compatibility","score":0.996999979019165},{"id":"https://openalex.org/keywords/owner-commitment","display_name":"owner commitment","score":0.9810000061988831},{"id":"https://openalex.org/keywords/competitive-pressure","display_name":"competitive pressure","score":0.9990000128746033},{"id":"https://openalex.org/keywords/government-support","display_name":"government support","score":0.9980000257492065},{"id":"https://openalex.org/keywords/organizational-readiness","display_name":"organizational readiness","score":0.984000027179718},{"id":"https://openalex.org/keywords/digital-financial-ecosystem","display_name":"digital financial ecosystem","score":0.8799999952316284},{"id":"https://openalex.org/keywords/tegal-city","display_name":"Tegal City","score":0.9089999794960022}],"concepts":[{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.747593104839325},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6531964540481567},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6469494104385376},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.4392126798629761},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4274847209453583},{"id":"https://openalex.org/C48879800","wikidata":"https://www.wikidata.org/wiki/Q622439","display_name":"Small and medium-sized enterprises","level":2,"score":0.41226834058761597},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.36664843559265137},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.3505857288837433},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2753540277481079},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1622830331325531},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.08367839455604553},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.07686397433280945},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33395/owner.v7i1.1224","doi":"https://doi.org/10.33395/owner.v7i1.1224","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v7i1.1224","pdf_url":"http://owner.polgan.ac.id/index.php/owner/article/download/1224/657","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33395/owner.v7i1.1224","doi":"https://doi.org/10.33395/owner.v7i1.1224","is_oa":true,"landing_page_url":"https://doi.org/10.33395/owner.v7i1.1224","pdf_url":"http://owner.polgan.ac.id/index.php/owner/article/download/1224/657","source":{"id":"https://openalex.org/S4210176955","display_name":"Owner","issn_l":"2548-7507","issn":["2548-7507","2548-9224"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405275459","host_organization_name":"Politeknik Ganesha Medan","host_organization_lineage":["https://openalex.org/I4405275459"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Owner","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"},{"score":0.5378999710083008,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4319867091.pdf","grobid_xml":"https://content.openalex.org/works/W4319867091.grobid-xml"},"referenced_works_count":17,"referenced_works":["https://openalex.org/W1881915766","https://openalex.org/W2015839496","https://openalex.org/W2068172675","https://openalex.org/W2555878627","https://openalex.org/W2618669890","https://openalex.org/W2738567665","https://openalex.org/W2751086540","https://openalex.org/W2913475337","https://openalex.org/W2956882573","https://openalex.org/W3029915038","https://openalex.org/W3033924875","https://openalex.org/W3033994144","https://openalex.org/W3042479705","https://openalex.org/W3143154700","https://openalex.org/W4211054209","https://openalex.org/W4226077010","https://openalex.org/W4248662900"],"related_works":["https://openalex.org/W4313582024","https://openalex.org/W4396830246","https://openalex.org/W7125803811","https://openalex.org/W4396647229","https://openalex.org/W4412155072","https://openalex.org/W4307818377","https://openalex.org/W7222369221","https://openalex.org/W7216311816","https://openalex.org/W7218912377","https://openalex.org/W4404846771"],"abstract_inverted_index":{"Technological":[0],"advances":[1],"and":[2,111,124,183],"intense":[3],"business":[4],"competition":[5],"require":[6],"MSME":[7,48,85],"actors":[8,49,86],"to":[9,12,159,170],"be":[10,33,160],"able":[11],"take":[13],"advantage":[14],"of":[15,22,60,70,83,121,127,137,149,154,173,185],"technology":[16],"in":[17,35,50,57,67,180],"managing":[18],"their":[19],"business,":[20],"one":[21],"which":[23],"is":[24],"by":[25,162],"applying":[26],"digital":[27,122,128,150,175],"accounting.":[28,151],"The":[29,43,63,89,100,152],"factors":[30],"that":[31,91,103],"will":[32],"analyzed":[34,96],"this":[36,155],"study":[37,44,156],"use":[38],"the":[39,58,68,119,125,135,147,163,171,181],"Technology-Organization-Environment":[40],"(TOE)":[41],"Framework.":[42],"was":[45,65,95],"conducted":[46],"on":[47,118,134,146],"Tegal":[51],"City":[52,182],"with":[53,73,80],"a":[54,74,78,81,115,131,174],"sampling":[55],"technique":[56,76],"form":[59,69],"purposive":[61],"sampling.":[62],"research":[64],"obtained":[66],"primary":[71],"data":[72,90],"collection":[75],"through":[77],"questionnaire":[79],"total":[82],"96":[84],"as":[87,165],"respondents.":[88],"has":[92,130,142],"been":[93],"collected":[94],"using":[97],"WarpPLS":[98],"7.0.":[99],"results":[101,153],"show":[102],"relative":[104],"advantage,":[105],"compatibility,":[106],"owner":[107],"commitment,":[108],"competitive":[109],"pressure,":[110],"government":[112,164],"support":[113],"have":[114],"significant":[116,132,144],"effect":[117,133,145],"application":[120,126,148],"accounting,":[123],"accounting":[129],"performance":[136],"MSMEs.":[138],"Meanwhile,":[139],"organizational":[140],"readiness":[141],"no":[143],"are":[157],"expected":[158],"used":[161],"consideration":[166],"for":[167,178],"policy-making":[168],"related":[169],"development":[172],"financial":[176],"ecosystem":[177],"MSMEs":[179],"Regency":[184],"Tegal.":[186]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2023-02-11T00:00:00"}
