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p-Index From 2021 - 2026
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All Journal Journal of Organizational Analysis and Performance
Indharrosa Atina Firdaus
Faculty of Economics, Sultan Agung Islamic University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Understanding and Application of Accounting Information Systems and Financial Literacy as Determinants of Msme Performance Indharrosa Atina Firdaus; Indri Kartika
Journal of Organizational Performance and Analysis Vol. 2 No. 2 (2026): Journal of Organizational Analysis and Performance
Publisher : Athallah Publishing Globalindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64845/optimanus.v2i2.360

Abstract

This study empirically examines the influence of accounting information system understanding, accounting information system implementation, and financial literacy on MSME performance. This study used a quantitative approach. The population consisted of MSMEs engaged in rattan production in Jepara Regency. A purposive sampling method resulted in a sample of 89 respondents. Data were obtained using a questionnaire and then analyzed using multiple linear regression using SPSS software. The research findings confirm that AIS understanding, AIS implementation, and financial literacy contribute positively and significantly to MSME performance. Mature understanding and the intensity of system operation have been shown to reduce financial management inefficiencies and strengthen the basis for business policy-making. Furthermore, strong financial literacy skills equip business owners with the capabilities to control cash flow dynamics, construct accountable financial reports, and formulate more precise financial conclusions. MSMEs need to commit to transforming their conventional bookkeeping models into technology-based systems, utilizing digital facilities and financial literacy provided by the government. The government needs intensive mentoring and regular training on digital accounting applications, as well as the provision of inclusive, affordable, and easy-to-understand digital infrastructure.
Co-Authors Indri Kartika