Integration of Accounting Technology and User Competence: An Analysis of the Impact of Zahir Accounting on Financial Statement Accuracy

Abstract

Digital transformation in the field of accounting encourages business actors to adopt accounting software to improve efficiency and the quality of financial reporting. However, the success of accounting digitalization is not solely determined by technology, but also by user competence and the training received. This study aims to analyze the effect of using Zahir Accounting software, user competence, and training on the accuracy of financial reports among Zahir Accounting users in Duren Sawit District, Jakarta. A quantitative approach with a survey method was employed. Primary data were collected through questionnaires distributed to 50 active Zahir Accounting users selected using purposive sampling. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that the use of Zahir Accounting software has a positive and significant effect on the accuracy of financial reports, with a path coefficient of 0.345, T-statistics of 1.993, and P-values of 0.047. Training also has a positive and significant effect, with a coefficient of 0.571, T-statistics of 2.309, and P-values of 0.021. Conversely, user competence does not have a significant effect on financial report accuracy, with a coefficient of 0.055, T-statistics of 0.351, and P-values of 0.725. The research model has an R-square value of 0.819, indicating that software usage, user competence, and training explain 81.9% of the variation in financial report accuracy. These findings suggest that optimizing technology and relevant training are more decisive factors in ensuring financial reporting accuracy compared to user competence alone.