PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KEBERLANJUTAN USAHA PELAKU UMKM BATIK DI SURAKARTA DENGAN FINANCIAL TECHNOLOGY SEBAGAI PEMODERASI

Abstrak

This study aims (1) to determine the effect of accounting information systems on business continuity
(2) to determine the effect of financial technology on business continuity (3) to determine the effect
of accounting information systems on business continuity moderated by financial technology. The
population in this study were batik center SMEs in Surakarta City, with a total sample of 67
respondents. Collecting data using a questionnaire technique through testing the validity and
reliability. Data analysis techniques using multiple linear regression analysis and absolute
difference regression test. The results of the study show (1) The accounting information system has
a positive and significant effect on the business continuity of Batik Sentra UMKM actors in
Surakarta (2) Financial technology has a positive and significant effect on the business continuity
of Batik Sentra UMKM actors in Surakarta (3) Financial technology can moderate the influence of
information systems accounting for the business continuity of Batik Sentra UMKM actors in
Surakarta.