Impact of accounting information system on the financial performances of micro, small, and medium sized enterprises in Bengkulu City

Fachruzzaman Fachruzzaman, Rini Indriani, Pratana Puspa Mediastuty, Vika Fitranita, Adista Anbarani Putri Zaman

Abstract


The role of accounting information system (AIS) in the daily operations and management of corporate firms remains indisputable. This paper aims to study the effect of the accounting information system on the financial performance of micro, small, and medium sized entreprises (MSME). A total of 522 dataset were gathered from structured questionnaires that were distributed among MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build model for predicting and evaluates the structural model of the study. Similar with previous study, the result of the study revealed that although the majority of respondent in the study were not implemented AIS properly, they have perceived that the usage of accounting information system has a positive effect on MSME financial performances. Moreover, this study also provides empirical evidence that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.


Keywords


Accounting; Information System; Financial Performance; Micro, Small, and Medium Enterprises (MSMEs); Entrepreneurs



DOI: http://dx.doi.org/10.31106/jema.v18i2.12530

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JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen is licensed under a Creative Commons Attribution 4.0 International License