Abstract
The purpose of this study was to analyze the effect of the influence of organizational commitment, accounting information systems, HR competencies, and marketing digitalization on the financial management of UKM in Aikmal District, East Lombok Regency. The research method used is a survey method with a questionnaire to respondents, namely UKM in the Aikmel District of East Lombok. The data analysis used is to use the help of the Statistical Program for Social Sciences (SPSS) for Windows program, namely SPSS 23. The results of this study indicate that organizational commitment affects financial management, accounting information systems have no effect on financial management, human resource competencies affect financial management, and marketing Determinantdigitalization affects financial management. The novelty of this research shows that the study of the role of marketing digitalization in UKM financial management is new because there has been no previous research that specifically explains the effect of marketing digitalization on UKM financial management. Keywords: Organizational commitment; accounting information systems; HR competencies, Marketing Digitalization; UKM Financial Management.
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CITATION STYLE
Zaen Zaenuri, A., & Sulkiah, S. (2025). Determinan Pengelolaan Keuangan UKM di Kecamatan Aikmel Kabupaten Lombok Timur. E-Jurnal Akuntansi, 35(1). https://doi.org/10.24843/eja.2025.v35.i01.p20
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