{"id":"https://openalex.org/W4396830246","doi":"https://doi.org/10.52403/ijrr.20240513","title":"Analysis of the Use of Digital Accounting in Micro, Small, and Medium Enterprises (MSMEs) in Medan, Indonesia","display_name":"Analysis of the Use of Digital Accounting in Micro, Small, and Medium Enterprises (MSMEs) in Medan, Indonesia","publication_year":2024,"publication_date":"2024-05-10","ids":{"openalex":"https://openalex.org/W4396830246","doi":"https://doi.org/10.52403/ijrr.20240513"},"language":"en","primary_location":{"id":"doi:10.52403/ijrr.20240513","doi":"https://doi.org/10.52403/ijrr.20240513","is_oa":true,"landing_page_url":"https://doi.org/10.52403/ijrr.20240513","pdf_url":"https://doi.org/10.52403/ijrr.20240513","source":{"id":"https://openalex.org/S4210227086","display_name":"International Journal of Research and Review","issn_l":"2349-9788","issn":["2349-9788","2454-2237"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323237698","host_organization_name":"Galore Knowledge Publication Pvt. Ltd.","host_organization_lineage":["https://openalex.org/P4323237698"],"host_organization_lineage_names":["Galore Knowledge Publication Pvt. Ltd."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research and Review","raw_type":"journal-article"},"parent_works":[],"lineage":["https://openalex.org/W4396830246"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.52403/ijrr.20240513","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5014780584","display_name":"Wanda Prayogi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I254887060","display_name":"Universitas Sumatera Utara","ror":"https://ror.org/01kknrc90","country_code":"ID","type":"education","lineage":["https://openalex.org/I254887060"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wanda Prayogi","raw_affiliation_strings":["Faculty of Economics and Business Universitas Sumatera Utara, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business Universitas Sumatera Utara, Indonesia","institution_ids":["https://openalex.org/I254887060"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055046244","display_name":"Iskandar Muda","orcid":"https://orcid.org/0000-0001-6478-9934","observed_orcids":["https://orcid.org/0000-0001-6478-9934"]},"institutions":[{"id":"https://openalex.org/I254887060","display_name":"Universitas Sumatera Utara","ror":"https://ror.org/01kknrc90","country_code":"ID","type":"education","lineage":["https://openalex.org/I254887060"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Iskandar Muda","raw_affiliation_strings":["Faculty of Economics and Business Universitas Sumatera Utara, Indonesia","Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Business Universitas Sumatera Utara, Indonesia","institution_ids":["https://openalex.org/I254887060"]},{"raw_affiliation_string":"Department of Accounting, Faculty of Economics and Business Universitas Sumatera Utara, Indonesia","institution_ids":["https://openalex.org/I254887060"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050699197","display_name":"Azizul Kholis","orcid":"https://orcid.org/0000-0002-3949-4840","observed_orcids":["https://orcid.org/0000-0002-3949-4840"]},"institutions":[{"id":"https://openalex.org/I203089679","display_name":"State University of Medan","ror":"https://ror.org/022gvg072","country_code":"ID","type":"education","lineage":["https://openalex.org/I203089679"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Azizul Kholis","raw_affiliation_strings":["Department of Accounting, Faculty of Economics, Universitas Negeri Medan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Faculty of Economics, Universitas Negeri Medan","institution_ids":["https://openalex.org/I203089679"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.3897,"has_fulltext":true,"cited_by_count":7,"citation_normalized_percentile":{"value":0.9220214,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":97},"biblio":{"volume":"11","issue":"5","first_page":"100","last_page":"111"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.6664999723434448,"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"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.6664999723434448,"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":0.14550000429153442,"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"}},{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.14090000092983246,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"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":0.9959999918937683},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.9210000038146973},{"id":"https://openalex.org/keywords/digital-literacy","display_name":"digital literacy","score":0.8140000104904175},{"id":"https://openalex.org/keywords/technology-adoption","display_name":"technology adoption","score":0.5630000233650208},{"id":"https://openalex.org/keywords/organizational-factors","display_name":"organizational factors","score":0.9440000057220459},{"id":"https://openalex.org/keywords/business-environment","display_name":"business environment","score":0.7739999890327454},{"id":"https://openalex.org/keywords/technology-organization-environment-framework","display_name":"technology-organization-environment framework","score":0.824999988079071},{"id":"https://openalex.org/keywords/medan","display_name":"Medan","score":0.5299999713897705}],"concepts":[{"id":"https://openalex.org/C48879800","wikidata":"https://www.wikidata.org/wiki/Q622439","display_name":"Small and medium-sized enterprises","level":2,"score":0.6721993088722229},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6721885800361633},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5225117206573486},{"id":"https://openalex.org/C54750564","wikidata":"https://www.wikidata.org/wiki/Q26643","display_name":"Commerce","level":1,"score":0.348915696144104},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.10156217217445374}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.52403/ijrr.20240513","doi":"https://doi.org/10.52403/ijrr.20240513","is_oa":true,"landing_page_url":"https://doi.org/10.52403/ijrr.20240513","pdf_url":"https://doi.org/10.52403/ijrr.20240513","source":{"id":"https://openalex.org/S4210227086","display_name":"International Journal of Research and Review","issn_l":"2349-9788","issn":["2349-9788","2454-2237"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323237698","host_organization_name":"Galore Knowledge Publication Pvt. Ltd.","host_organization_lineage":["https://openalex.org/P4323237698"],"host_organization_lineage_names":["Galore Knowledge Publication Pvt. Ltd."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research and Review","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.52403/ijrr.20240513","doi":"https://doi.org/10.52403/ijrr.20240513","is_oa":true,"landing_page_url":"https://doi.org/10.52403/ijrr.20240513","pdf_url":"https://doi.org/10.52403/ijrr.20240513","source":{"id":"https://openalex.org/S4210227086","display_name":"International Journal of Research and Review","issn_l":"2349-9788","issn":["2349-9788","2454-2237"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4323237698","host_organization_name":"Galore Knowledge Publication Pvt. Ltd.","host_organization_lineage":["https://openalex.org/P4323237698"],"host_organization_lineage_names":["Galore Knowledge Publication Pvt. Ltd."],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Research and Review","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.7257999777793884}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4396830246.pdf","grobid_xml":"https://content.openalex.org/works/W4396830246.grobid-xml"},"referenced_works_count":21,"referenced_works":["https://openalex.org/W6982967","https://openalex.org/W591419093","https://openalex.org/W2050909151","https://openalex.org/W2122485943","https://openalex.org/W2186198702","https://openalex.org/W2565497027","https://openalex.org/W2618669890","https://openalex.org/W2721836543","https://openalex.org/W2739538063","https://openalex.org/W2908454278","https://openalex.org/W2914307736","https://openalex.org/W2951185194","https://openalex.org/W2966449416","https://openalex.org/W2987240861","https://openalex.org/W3001718346","https://openalex.org/W3014286364","https://openalex.org/W3033924875","https://openalex.org/W3117658848","https://openalex.org/W4223965628","https://openalex.org/W4245958125","https://openalex.org/W4294739265"],"related_works":["https://openalex.org/W4405675249","https://openalex.org/W4415046279","https://openalex.org/W7160837050","https://openalex.org/W4313582024","https://openalex.org/W7216711958","https://openalex.org/W4407997582","https://openalex.org/W7218418583","https://openalex.org/W4410260945","https://openalex.org/W4404846771","https://openalex.org/W4319867091"],"abstract_inverted_index":{"This":[0],"study":[1,34],"aims":[2],"to":[3,43],"test":[4],"and":[5,12,20,53,85,103,115],"analyze":[6],"the":[7,13,48,86,90,99,111,116],"influence":[8],"of":[9,50,69,92],"technology,":[10,83,122],"organization,":[11,84,123],"environment":[14,87],"on":[15],"digital":[16,27,93,104,107,119,126],"accounting":[17,108],"micro,":[18],"small,":[19],"medium":[21],"enterprises":[22],"(MSMEs)":[23],"in":[24,56],"Medan":[25,57],"using":[26,77],"literacy":[28,96,127],"as":[29],"a":[30,67],"moderation":[31],"variable.":[32],"The":[33,59,72,79],"was":[35,63],"conducted":[36],"by":[37,40],"collecting":[38],"data":[39,73],"distributing":[41],"questionnaires":[42],"MSME":[44],"actors":[45],"registered":[46],"with":[47],"Department":[49],"Cooperatives,":[51],"Small":[52],"Medium":[54],"Enterprises":[55],"City.":[58],"sampling":[60],"technique":[61],"used":[62],"purposive":[64],"sampling,":[65],"producing":[66],"sample":[68],"95":[70],"MSMEs.":[71],"obtained":[74],"were":[75],"analyzed":[76],"SEM-PLS.":[78],"results":[80],"showed":[81],"that":[82],"significantly":[88],"affected":[89],"use":[91],"accounting.":[94,105],"Digital":[95],"can":[97],"moderate":[98,110],"relationship":[100,112],"between":[101,113],"technology":[102],"However,":[106],"cannot":[109],"organizations":[114],"environment.":[117],"Keywords:":[118],"accounting,":[120],"MSME,":[121],"environment,":[124],"Toe,":[125]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":4}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2024-05-12T00:00:00"}
