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All Journal Jurnal Ekonomi dan Manajemen Indonesia
Mukminati Ridwan
Muhammadiyah University of Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF ACCOUNTING KNOWLEDGE, BUSINESS EXPERIENCE, EDUCATION LEVEL, AND BUSINESS SCALE ON THE USE OF ACCOUNTING INFORMATION SYSTEMS BY MSMES Wahyuni; Mukminati Ridwan; Nasrullah
JEMI is managed and published by the Management Study Program, Faculty of Economics and Business, Kutai Kartanegara University. Institutional legality is reflected in the ISSN number: 1411-9560 published by LIPI in 2003 as a manifestation of the comm Vol 25 No 2 (2025)
Publisher : FAKULTAS EKONOMI DAN BISNIS UNIKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53640/54zmsa37

Abstract

This study analyzes the influence of accounting knowledge, business experience, educational level, and business scale on the use of Accounting Information Systems (AIS) in MSMEs in Gowa Regency. Using quantitative methods with multiple linear regression analysis, the results show that, both partially and simultaneously, these four variables have a positive and significant effect on AIS use. These findings confirm that increasing human resource capacity and business operational scale are key drivers in accelerating the adoption of financial technology. Synergy between individual competencies and systematic business needs is needed to realize more transparent and accountable financial management.
Co-Authors Nasrullah Wahyuni