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Supriadi, Candra

Teknik: Jurnal Ilmu Teknik dan Informatika 2025 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Decision Support Systems (DSS) can become inaccurate when used with imprecise, incomplete, or dynamically changing data. Fuzzy logic techniques based on conventional methodologies may be strong at handling vagueness, but are unable to adapt their behavior in response to different data distributions on their own. This paper recommends the creation of an Adaptive Fuzzy Logic Integration Framework that dynamically updates membership functions and rule weights in response to data variation to enhance decision accuracy under uncertainty. The described framework combines Fuzzy Inference Systems (FIS) with learning-based parameter update concepts borrowed from adaptive optimisation. The model was simulated and executed on a hybrid algorithmic platform that included gradient-based parameter tuning and iterative feedback learning. Experimental tests were conducted on uncertainty-generated data sets to compare adaptive and conventional fuzzy models in terms of ISME (Root Mean Square Error), convergence stability, and decision accuracy. Previous results show that the adaptive model achieves a 21.4% increase in accuracy and a 28% improvement in convergence rate compared to non-adaptive fuzzy systems. Moreover, the model ensures stable performance even in the presence of random data perturbations, demonstrating its ability to handle uncertainty. This book incorporates a self-tuning fuzzy decision model that converts static inference structures to dynamic evolving decision engines. The outcomes establish a foundation for next-generation smart DSS for real-time optimization in uncertainty.

Fairuz Sausan Kamil; Elvira Rismaya Putri; Fathiyah Azahra; Deni Ramdani; Fuad Shofwan

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of digital technology and social media provides both opportunities and challenges for the preservation of traditional arts such as Wayang Golek from West Java, which is rich in cultural, moral, and Islamic preaching values. Wayang Golek has long served as a medium for da'wah, conveying religious teachings creatively through artistic performances. However, changes in the preferences of younger generations who favor instant digital content put this traditional art at risk of being forgotten. This study uses a qualitative method with a literature study approach to examine the role of social media in revitalizing Wayang Golek as a medium for cultural preservation and Islamic da'wah. The research results show that social media such as YouTube, Instagram, and TikTok play an important role in expanding access and public interest, especially among young people, through interactive and engaging educational content. However, limitations in technological proficiency and lack of support are major obstacles. Social media. It not only functions as a tool for communication and entertainment but also serves as a means of documentation and cultural education that can build virtual communities and a strong cultural identity. This study recommends strengthening digital training for artists, cross-sector collaboration, and creative content innovation to maintain the relevance and sustainability of Wayang Golek in the modern era. Adapting digital technology is an important strategy to align the preservation of traditional arts with the development of the times without losing the essence of cultural values and the messages contained within.

Novita Febrian; Yeni Fitria; Nur Afidah; Maratun Nafi’ah A.Z; Sinta Nur A.Z

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Village-Owned Enterprises are pivotal in driving village development through sustainable management of local resources. This study analyzes the management of Unggul Bahtera BUMDes in Babakan Village, Banyumas Regency, focusing on planning, organizing, implementation, and evaluation, as well as the factors that support and hinder its progress. Employing a descriptive qualitative approach, data were gathered through interviews, observations, and documentation. The findings reveal that while BUMDes Unggul Bahtera has demonstrated effective planning and implementation, marked by participatory strategies and strong institutional coordination, it faces challenges in evaluation, particularly in enhancing supervision and reporting mechanisms. Key supporting factors include strong village government backing and active community participation, whereas limitations in human resources and business capital pose significant challenges. This research provides valuable insights into the management of BUMDes and highlights the importance of addressing evaluation gaps to ensure long-term sustainability. The findings are expected to serve as a reference for other villages in managing BUMDes more professionally and sustainably, promoting inclusive economic development. By identifying best practices and areas for improvement, this study contributes to enhancing the role of BUMDes in fostering rural economic growth and community empowerment. Ultimately, it offers practical recommendations for policymakers and practitioners seeking to optimize BUMDes performance.

Nova Azahra; Sri Murniyanti; Muhammad Rizaldy Wibowo; Rukmini Rukmini

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

This study aims to evaluate the financial recording system implemented by Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, and analyze its impact on business performance. MSMEs are a very dynamic sector and contribute significantly to the national economy, but many of them do not yet have an adequate financial recording system. Good financial recording is key in business decision making, budget planning, and profitability assessment. The population in this study were 370 culinary MSMEs in Harjosari I Village. The research sample was taken at 20%, namely 74 respondents. The study used a quantitative approach with a survey method through the distribution of questionnaires to 74 culinary MSMEs in Harjosari I Village, Medan Amplas. Data analysis was carried out using simple linear regression to see the relationship between the quality of the financial recording system as an independent variable and business performance as a dependent variable. The results showed that the better the financial recording system, the better the business performance, this can be shown by the regression equation, Y = 1.395 + 0.308 + e. The research results indicate that improving accounting literacy and the use of digital technologies, such as MSME bookkeeping applications, are essential. The involvement of local governments and financial institutions is crucial in educating and facilitating digital-based bookkeeping systems for culinary MSMEs to enhance their competitiveness and business sustainability.

Maulidina Rianti Putri; Aliskan Nazla Sabila; Farrel Al Varo Narendra

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how Islamic financing contributes to the empowerment of micro, small, and medium enterprises (MSMEs), particularly in the trade sector. MSMEs play a crucial role as one of the main pillars of the national economy; however, they continue to face various challenges such as limited access to capital, inadequate managerial skills, and low levels of financial literacy. Islamic financing emerges as a solution by applying fundamental Islamic principles, including the prohibition of usury (riba), fairness, and transparency in all financial transactions.The research employs a descriptive qualitative method based on a literature review from various reliable sources. The findings reveal that Islamic financing, through contracts such as murabahah, musyarakah, mudharabah, and ijarah, not only provides access to capital but also offers mentoring and training programs to help entrepreneurs manage their businesses more professionally.The positive impact of Islamic financing can be seen in the improvement of business performance, increased turnover, and enhanced welfare among MSME actors. Furthermore, this system contributes to the stability of the Islamic banking industry and promotes sustainable national economic growth. Therefore, further development of Islamic financing is necessary to expand its reach and benefit a greater number of small and medium enterprises across Indonesia.

Dafairro Abbil Gunawan; Diyajeng Luluk Karlina

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

This research focuses on analyzing the performance of a vacuum pan automation sistem using solenoid valves at PT. Duta Sugar International as an effort to improve the efficiency and quality of refined sugar production. The vacuum pan is the main tool in the sugar crystallization process that functions to evaporate the sugar solution under low pressure. Problems faced in the manual sistem are temperature instability and high dependence on operators, which impact time inefficiency and decrease product quality. The purpose of this research is to design and analyze the implementation of an automatic control system based on a Distributed Control Sistem (DCS) with the integration of solenoid valve actuators to optimize temperature stability and cooking process efficiency. The research method was carried out using qualitative and quantitative approaches through direct observation, technical interviews with the automation team, and supporting literature studies. The results showed that the automatic system was able to maintain a stable cooking temperature in the range of 78°C–85°C, lower and more efficient than the manual system which fluctuates between 90°C–100°C. In addition, cooking time was reduced by 10–15 minutes per cycle, and the crystallization process became more uniform with more efficient energy consumption. The results showed that the implementation of DCS-based automatic control with solenoid valves significantly improved operational stability, productivity, and energy efficiency. Thus, this automation sistem proved to be an effective solution for optimizing vacuum pan performance in the modern sugar industry.

Salman Salman; Helda Ibrahim; Musdalipa Musdalipa

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

Agricultural extension workers play a strategic role in supporting agricultural development by enhancing farmers’ capacity as the main actors in the agricultural sector. The success of this process is strongly influenced by the performance of extension workers in delivering extension services that are responsive, accountable, and oriented toward service quality. This study aims to analyze the performance of agricultural extension workers in improving farmers’ capacity in Bone Regency, Barebbo District, Corawalie Village. The research employed a descriptive design using a qualitative approach supported by simple quantitative analysis. Data were collected through observation, interviews, documentation, and questionnaires involving 45 farmer respondents, and were analyzed using thematic analysis and a Likert scale percentage index. The results indicate that the overall performance of agricultural extension workers is categorized as high, with an average score of 80.76%. Service quality achieved the highest score, followed by responsiveness and responsibility. These findings demonstrate that extension workers have effectively provided services, assistance, and problem-solving support, which contribute to improving farmers’ capacity in managing their farming activities. The study implies that strengthening the performance of agricultural extension workers is essential to enhance farmers’ independence and professionalism in achieving sustainable agricultural development.

Gilang Nuari Panggraita; Mega Widya Putri; Syavira Nooryana; Idah Tresnowati

Jurnal Pengabdian Masyarakat Nian Tana 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Student sports achievements is not only determined by physical ability, but also by the balance of physical fitness and emotional management. At SMA N 1 Bojong, students in the Special Sports Class (KKO) still face challenges such as such as a lack of understanding of targeted physical fitness, low awareness of healthy lifestyles, and suboptimal emotional regulation. These issues may affect their athletic performance and achievement potential. This community service program aims to provide comprehensive education on the importance of physical fitness and emotional management in supporting sports achievements. The program is expected to increase students’ understanding, reduce injury risks, enhance focus, and build mental resilience among KKO students. The outreach activity was conducted by lecturers and university students in one day and covered two main aspects, namely education on physical fitness and emotional management. The activity applied a participatory approach that actively involved students in theoretical learning, practical sessions, and evaluation through pre-test and post-test assessments. Based on the results, the average pre-test score was 70.7 and the average post-test score was 95.7, indicating an improvement in students’ understanding of both physical fitness and emotional management. It can be concluded that this community service activity successfully improved students’ comprehension regarding physical fitness and emotional management as key factors that support sports achievement. In addition to increasing knowledge, this program also instilled positive values so that students can become athletes who are physically healthy, emotionally intelligent, and strong in character.

Hardianto, Ade Manggala; Novitasari, Yuli; Dade Suparna; Faujiah, Faujiah

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the role of life cycle and bio-accounting in achieving sustainable broiler chicken production and to analyze whether environmental intelligence moderates these relationships. The life cycle approach is viewed as a comprehensive method for assessing resource efficiency, waste management, and environmental impacts throughout each stage of broiler production. Bio-accounting serves as a tool to measure and record biological aspects affecting livestock performance, feed consumption, emissions, and production efficiency. A quantitative method was employed through surveys distributed to small- and medium-scale broiler farmers. The results indicate that both life cycle and bio-accounting have a positive and significant effect on sustainable broiler production. Moreover, smart environmental strengthens these effects, as farmers with higher levels of environmental intelligence are better able to utilize bio-accounting information and life cycle assessments to manage resources efficiently and reduce environmental impacts. These findings highlight the importance of integrating life cycle analysis, bio-accounting practices, and environmental intelligence to enhance the sustainability of broiler production.

Udayat Udayat; Mia Kusmiati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

Suryono Suryono

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The use of information technology has become a non-negotiable necessity, as the availability of integrated information is increasingly crucial in supporting efforts to create efficient and competitive company/organizational systems. Good academic information system management is essential for providing services to those in need and resulting in improved performance in education delivery. Accuracy and precision in presenting information are important factors in managing information. From the results of the t-test calculation calculated using SPSS 20 partially, it was found that the t-value for the effectiveness variable was 3.819 and the convenience variable was 1.745 and the quality variable was 1.933 when compared with the t-table of 1.663, it was concluded that Ho was rejected and H1 was accepted, thus partially the independent variable influenced the dependent variable, namely student satisfaction. From the results of the F-test calculation, it was found that the F-count was 9.628> from the F-table, which was 2.48, and the significance level was 0.00, which was smaller than 0.05, and this meant that overall the independent variables had an effect on the dependent variable. From the results of the R test, it was found that the determinant coefficient was 0.599 and R2 was 0.359, this meant that the influence of the independent variables on the dependent variable was 35.9% and the remaining 64.1% was influenced by other variables that had not been studied.

Ade Ismail Firzatulloh; Tarman Tarman; Afif Fawa Idul Fata

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study analyzes failures in the bending machine at PT. XYZ and determines maintenance priorities to reduce downtime and improve production efficiency. The company often faces repeated breakdowns, especially in hydraulic and control components, which negatively impact productivity. To address these issues, the research applies Failure Mode and Effect Analysis (FMEA) and Fault Tree Analysis (FTA). The study employs a descriptive qualitative approach using downtime and repair data from September 2024 to February 2025. FMEA was conducted to identify failure modes, effects, and causes, and to calculate the Risk Priority Number (RPN) as a basis for prioritization. FTA was then applied to trace root causes by mapping logical relationships among contributing factors leading to the top event. Recommendations were formulated with the 5W+1H method to propose preventive maintenance actions. The results indicate that the hydraulic valve is the most critical component, with an RPN value of 504 due to oil contamination. The main causes include damaged filters, improper oil usage, and lack of a cooling system. The hydraulic cylinder seal and back gauge were also found to contribute significantly to machine failures. FTA analysis revealed root causes such as inadequate maintenance procedures, unsuitable materials, and insufficient inspections. The proposed improvements involve regular replacement of oil filters, structured lubrication schedules, installation of oil coolers, and technician training to strengthen compliance with standard procedures. Overall, the integration of FMEA and FTA provides a systematic approach to identify critical components and root causes, enabling PT. XYZ to implement preventive strategies that minimize failures, reduce downtime, and improve bending machine performance sustainably.

Rohny Setiawan Maail; Lydia Riekie Parera

International Journal of Engineering and Applied Science 2025 International Forum of Researchers and Lecturers

This study aims to analyze the acoustic characteristics of coconut-fiber-based Cement-Bonded Particleboard (CBPB) through measurements of the Sound Absorption Coefficient (SAC, α) and Transmission Loss (TL). CBPB samples were fabricated with thickness variations of 12, 16, and 20 mm and tested using an impedance tube in accordance with ISO 10534-2:1998 for SAC and ASTM E90-09 (2016) for TL measurements. The study examined the effect of panel thickness on sound absorption and transmission loss across a frequency range of 125–4000 Hz. The results showed that the α value increased with both frequency and panel thickness, reaching a maximum of 0.78 at frequencies of 2500–3150 Hz for the 20 mm panel. The TL measurements indicated that the highest transmission loss reached 42 dB at a frequency of 4000 Hz. These findings suggest that thicker CBPB panels provide better acoustic performance, both in absorbing sound and reducing transmission. Overall, coconut-fiber-based CBPB demonstrates strong potential as an eco-friendly structural acoustic material suitable for applications in sustainable building design, interior partitions, and noise control solutions.

Anggraeni, Nia; Susilowati, Endah

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

Nuril Khusni Al Amin; Mohammad Chaidir

This qualitative literature review investigates the dynamics of risk sharing and performance-based compensation (PBC) in professional workplaces, aiming to bridge the gap between theoretical frameworks and practical applications. By analyzing existing literature, the review reveals that PBC can effectively align employee incentives with organizational goals, enhancing performance and commitment. However, the success of these systems hinges on various factors, including transparent evaluation processes, equitable risk distribution, and the relevance of performance metrics. The findings highlight that while risk-sharing models can drive long-term engagement, they may also expose employees to financial uncertainties, particularly in volatile industries. Moreover, perceptions of fairness and equity in compensation structures play a crucial role in influencing employee motivation and satisfaction. The review emphasizes the necessity for organizations to carefully design PBC systems that consider industry-specific characteristics and employee preferences to mitigate potential adverse effects. Overall, this research contributes to a deeper understanding of the complexities surrounding PBC and risk sharing, paving the way for future studies to explore their implications in diverse contexts.

Arya Adha Prananda; Bondan Aji Manggala

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This research aims to examine the role of music in the construction process of the traditional Karo house, Siwaluh Jabu, in Lingga Cultural Village, Karo Regency, North Sumatra. In Karo culture, music is not merely a source of entertainment but serves as a symbolic and spiritual medium that reflects cultural values, social cohesion, and the community’s belief system. This study employs a qualitative descriptive method with an ethnographic approach through field observation, in-depth interviews with traditional figures, musicians, and local residents, as well as documentation of rituals and architectural elements of the Siwaluh Jabu house. The findings reveal that music plays a significant role in each stage of construction, starting from the selection of suitable wood to the completion ritual known as Mengket. The Gendang Lima Sendalanen ensemble—particularly through the performance of Gendang Limapuluh Kurang Dua—functions as a medium connecting humans with ancestral spirits, legitimizing the spiritual presence within the house, and strengthening communal cooperation. Music serves not only to regulate the rhythm of collective work but also to ensure harmony between humans, nature, and the unseen forces that are believed to inhabit the house. Therefore, music is an essential element that maintains cultural continuity, reinforces identity, and supports the preservation of the Karo intangible heritage amidst ongoing modernization.

Muhamad Aldi Firdaus; Diyajeng Luluk Karlina; Yudi Nugraha

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

The Gas and Steam Power Plant (PLTGU) utilizes exhaust heat from gas turbines to produce steam, which is then used to drive steam turbines. One of the critical processes in this system is seawater desalination, which requires reliable measuring instruments to ensure the continuity and quality of the water supply. The Differential Pressure Flow Transmitter type Azbil JTD920S is used to measure fluid flow rates at four main points: Sea Water Flow (feed), Distillate Water Flow, Condensate Water Flow, and Sea Water to Ejector Condenser Flow. A decline in transmitter performance may occur due to environmental factors, corrosion, and high workload, making periodic preventive maintenance (PM) essential. This study aims to analyze the transmitter’s performance by comparing PM data with the manufacturer’s maximum specifications using literature studies, direct observation, and interviews. The calculation results show that the highest performance levels are found in the Distillate Water Flow (73.53%) and Sea Water to Ejector Condenser Flow (73.87%) lines, while the lowest is in the Condensate Water Flow (49.00%). These findings emphasize the importance of close monitoring of high-performance transmitters to prevent premature failure and maintain the efficiency of the desalination process.

Harimbawa, I Kadek Febri; Wirajaya, Made Karma Maha Wirajaya; Farmani, Putu Ika

Jurnal Kesehatan Medika Udayana 2025 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Background: Advances in information technology in the health sector have greatly supported services. Applications for health services developed in each health center are e-Puskesmas. The PIECES method is a framework used to classify existing problems based on performance, information, economics, control, efficiency, and service. Objective: Analyze the implementation of the e-Puskesmas system using the PIECES method on satisfaction at the UPTD. Puskesmas I Dinas Kesehatan Kecamatan Denpasar Timur. Method: This type of research is quantitative analytic with a cross-sectional approach. The population in this study are officers who use e-Puskesmas. The sample used is the entire population. Results: The research results showed that the majority of respondents were satisfied with a score of 3.48. The performance, information, economic, efficiency and service components are classified as good, while the control component is classified as moderate. There is a significant relationship between performance and efficiency components on satisfaction while there is no relationship between the information, economic, control and service components. Conclusion: Most of the components are classified as good and information system users are satisfied. The components that have a significant relationship with satisfaction are the performance and efficiency components, while the other components do not have a significant relationship.

Nugraha, Pulung Wicaksana; Sunardi, Sunardi; Samodro, Wisnu; Wicaksono, Andi

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study aims to reveal and describe the dramatic structure of the Retna Paniti play as performed by Mariyanto, a puppeteer from Ngawonggo, Klaten. The research was conducted because the performance presents a distinctive dramatic form that differs from the conventional structure of the Surakarta-style pakeliran. This study employs a qualitative approach with a descriptive-analytical method, focusing on the analysis of scene sequences and the interrelation among dramatic elements. Data were collected through literature review, observation of the 2018 performance recording, and in-depth interviews with informants familiar with Mariyanto’s puppetry style. The findings indicate that the dramatic structure of Retna Paniti in Mariyanto’s version follows a pattern close to Freytag’s Pyramid theory, yet adapted to the folk puppetry tradition of the Ngawonggo substyle. The performance opens with the battle scene between Gatotkaca and Baladewa, creating immediate tension, which contrasts with the Surakarta-style convention that typically begins with the jejer scene. The dramatic flow progresses from exposition to falling action and culminates in the achievement of harmony. The central theme emphasizes ethical values concerning harmony, loyalty, and self-control in social life, maintaining its relevance in contemporary society.

Tri Nurjanah; Nur Siyami; Rusmiyatun Rusmiyatun

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of the implementation of an integrated digital accounting system on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bayan District. Design/Methodology/Approach: This study uses a quantitative approach, data is collected through a structured questionnaire distributed to 75 MSME actors. The data analysis techniques used include validity and reliability tests, simple correlation tests, simple linear regression, determination tests and t. The results of the study show that the application of digital accounting systems has a positive and significant effect on business performance Information quality is not able to mediate the relationship between the influence of digital accounting use on business performance in MSME actors. The results of this study empirically conclude that the use of digital accounting has a positive and significant effect on business performance in MSME actors, which means that the better the use of digital accounting carried out by MSME actors, the more likely it is to improve business performance in MSMEs.