PENGARUH PENERAPAN TEKNOLOGI INFORMASI DIGITAL TERHADAP EFEKTIVITAS PENGAMBILAN KEPUTUSAN AKUNTANSI PADA UMKM PERDAGANGAN DI KABUPATEN SAMPANG

This study aims to analyze the effect of digital information technology implementation on the effectiveness of accounting decision-making in trading sector MSMEs in Sampang Regency. This research employs a quantitative associative approach. Data were collected from MSME owners using Likert-scale questionnaires and analyzed using descriptive statistics, the Mann–Whitney U test, and Spearman Rank correlation. The results indicate that there are differences in accounting decision-making effectiveness between MSMEs with low and high levels of digital information technology implementation. Furthermore, digital information technology implementation has a positive and significant effect on accounting decision-making effectiveness in trading sector MSMEs in Sampang Regency.