Determinants of Financial Management of SMEs in Aikmel District, East Lombok Regency

Authors

  • Ahmad Zaen Zaenuri Faculty of Economics and Business, Universitas Gunung Rinjani, Indonesia
  • Sulkiah Faculty of Economics and Business, Universitas Gunung Rinjani, Indonesia

Keywords:

Organizational Commitment, Accounting Information System, HR Competence, Marketing Digitalization, SME Financial Management

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 SMEs in Aikmel District, East Lombok Regency. The
research method used is a survey method with a questionnaire of 75
respondents, namely SMEs in Aikmel District, East Lombok. The
results of this study indicate that organizational commitment has a
positive effect on financial management, accounting information
systems have no effect on financial management, human resource
competencies have a positive effect on financial management, and
marketing digitalization has a positive effect on financial management.

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Published

17-04-2026

How to Cite

Ahmad Zaen Zaenuri, & Sulkiah. (2026). Determinants of Financial Management of SMEs in Aikmel District, East Lombok Regency. E-Jurnal Akuntansi, 35(1). Retrieved from https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4874

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Articles