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All Journal Fibonacci : Jurnal Ilmu Ekonomi, Manajemen dan Keuangan
Julio Martins Maia
Universidade Oriental Timor Lorosa'e (UNITAL), Dili, Timor Leste
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementation of Accounting Information Systems to Enhance Financial Reporting Quality, Operational Efficiency and Internal Control in MSMEs in the Digitalization Era: A Conceptual Study Julio Martins Maia; Leocadia Soares Gusmao
Fibonacci: Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Vol. 2 No. 4 (2026): Fibonacci: Jurnal Ilmu Ekonomi, Manajemen, dan Keuangan
Publisher : Yayasan Inovasi Akademi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63217/fibonacci.v2i4.409

Abstract

Digitalization encourages MSMEs to improve the quality of information management and business processes, but the use of Accounting Information Systems (AIS) in MSMEs in Timor-Leste still faces limitations in technology adoption, user competency, and digital infrastructure. On the other hand, studies that specifically integrate the role of AIS on the quality of financial reports, operational efficiency, and internal control of MSMEs in Timor-Leste are still limited. This study aims to conceptually analyze the strategic role of AIS in optimizing these three aspects and formulate a conceptual framework relevant to the context of MSMEs in Timor-Leste. The study uses a conceptual literature review method by examining and synthesizing empirical research and academic literature related to AIS, accounting digitalization, financial reporting quality, operational efficiency, and internal control of MSMEs. The results of the study indicate that AIS has the potential to improve the accuracy, timeliness, and reliability of financial reports; reduce manual work and increase the efficiency of operational processes; and strengthen documentation, authorization, monitoring, and control of transactions. The novelty of this research lies in the development of an integrative perspective that positions AIS as a digital infrastructure that simultaneously supports the reporting, operational, and internal control functions of MSMEs in the context of developing countries, particularly Timor-Leste.
Co-Authors Leocadia Soares Gusmao