Pengaruh Modal Sosial Terhadap Penggunaan Dompet Digital Dan Penerapan Akuntansi Sebagai Pemoderasi Pada UMKM Di Provinsi DIY

Economic activity is an indicator in determining economic performance. Indonesia has a significant number of MSMEs (data), which play an important role in the economy. The MSME sector, which is part of the overall economic activity, is supported not only by financial capital but also by social capital, which includes trust, empathy, cognitive knowledge, social relations, and structural aspects. The significant role of MSMEs requires performance improvement to enhance economic growth and ensure a more equitable impact on society. This performance improvement necessitates the application of good accounting practices in accordance with generally accepted accounting principles (GAAP), supported by financial management technologies such as e-wallets. This study aims to examine the extent to which trust, empathy, cognitive knowledge, social relations, and structural aspects influence the use of digital wallets and the implementation of accounting in MSMEs, specifically in the DIY Province. This research employs quantitative data analysis collected through questionnaires with MSME respondents. The objective of this study is to measure the impact of social capital on the use of digital wallets and the implementation of accounting in MSMEs in the DIY Province.