ANALISIS PEMANFAATAN DIGITALISASI AKUNTANSI DAN E- COMMERCE DALAM MENINGKATKAN DAYA SAING PADA UMKM YANG DIKELOLA MILENIAL DAN GEN Z : SEKTOR KULINER DI KOTA SUNGAI PENUH

Abstract

This study investigates the impact of digitalized accounting systems and e- commerce platforms on the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) managed by millennials and Gen Z, particularly in the culinary sector in Sungai Penuh City. Although MSMEs are important to the Indonesian economy, many companies still use traditional approaches in financial administration and marketing. Due to rapid technological developments, young entrepreneurs, who are typically more digitally savvy, have significant potential to utilize solutions that improve business efficiency and market competitiveness. Accounting digitalization requires the integration of technology in financial management and analysis, allowing MSMEs to access accurate and real-time financial information that promotes greater transparency and operational efficiency. Simultaneously, e-commerce platforms provide MSMEs with opportunities in today's fast-paced business landscape. Accounting digitalization and E-Commerce do not show a partial insignificant effect on competitiveness. This is evidenced by the statistical t-value of accounting digitalization (0.034) and E-Commerce (0.972) which is smaller than the t-table (1.667) and the significant value of accounting digitalization (0.973) and E-Commerce (0.334) which is higher than the alpha level of 0.05. Thus, the hypothesis stating that the influence of the use of accounting digitalization and E-Commerce can increase the competitiveness of MSMEs in the culinary sector managed by millennials and gen-z in Sungai Penuh City is rejected.