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The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu

JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

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Title The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu
 
Creator Fachruzzaman, Fachruzzaman
Indriani, Rini
Mediastuty, Pratana Puspa
Fitranita, Vika
Zaman, Adista Anbarani Putri
 
Subject Accounting; Information System; Performances; Micro, Small, and Medium Enterprises (MSMEs); Entrepreneurship
 
Description The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.
 
Publisher University of Islam Malang
 
Contributor —
 
Date 2021-10-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jema/article/view/12530
10.31106/jema.v18i2.12530
 
Source JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; Vol 18, No 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen; 236-246
2597-4017
1693-7864
10.31106/jema.v18i2
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jema/article/view/12530/PDF
 
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