Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Bata Ilyas Educational Management Review
Nasruddin Nasruddin
Program Studi Magister Akuntansi, Universitas Hasanuddin, Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Evaluasi Efektivitas Sistem Informasi Akuntansi Berbasis Komputer Pada UMKM Di Kota Makassar: Pendekatan Model Delone & Mclean Nasruddin Nasruddin; Rahmat Hidayatullah; Nur Asia; Aini Indrijawati; Syamsuddin Syamsuddin
Bata Ilyas Educational Management Review Vol. 6 No. 1: January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v6i1.3922

Abstract

This study aims to evaluate the effectiveness of Computer-Based Accounting Information Systems (CBAIS) used by Micro, Small, and Medium Enterprises (MSMEs) in Makassar City, Indonesia. Drawing on the updated DeLone & McLean (2003) IS Success Model, this study examines the influence of system quality, information quality, and service quality on user satisfaction, and subsequently investigates the effect of user satisfaction on MSME performance. A quantitative survey approach was employed, with data collected from 150 MSME owners, managers, or finance staff who had utilized CBAIS for at least one year. Purposive sampling was applied, and data were analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Results indicate that all three quality dimensions significantly and positively affect user satisfaction (system quality: β = 0.390, t = 7.235, p < 0.001; information quality: β = 0.370, t = 7.538, p < 0.001; service quality: β = 0.203, t = 4.184, p < 0.001). User satisfaction, in turn, demonstrated a very strong and significant positive effect on MSME performance (β = 0.859, t = 50.571, p < 0.001). The novelty of this study lies in integrating technical, organizational, and user-outcome dimensions into a single comprehensive evaluation framework within the context of Indonesian MSMEs, providing empirical evidence on how CBAIS contributes to organizational performance improvement.
Co-Authors Aini Indrijawati Nur Asia Rahmat Hidayatullah Syamsuddin Syamsuddin