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All Journal International Journal Of Science, Technology & Management (IJSTM) PENG: Jurnal Ekonomi dan Manajemen
Eddy sarwono, Aris
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

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Determinants of the Quality Financial Information Small and Medium Enterprises Sector: SME s Eddy sarwono, Aris; Asih Handayani
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.262

Abstract

This study aims to determine the effect of owner support, personal technical skills, training and education programs, age, gender, length of business and formal education on the performance of accounting information systems. This research was conducted on Small and Medium Enterprises (SMEs) in the Solo Raya area. The type of data used is quantitative data. The data source used is primary data. Data collection techniques using a questionnaire. The population in this study is SMEs in the Solo Raya area. The sampling technique used purposive sampling method with the number of samples determined with a specific purpose as many as 56 SMEs. The results showed that the variables of owner support, personal technical ability, training and education programs had an effect on the performance of the accounting information system, while variables of age, gender, length of business and formal education had no effect on the performance of the accounting information system.
Determinan Penggunaan Sistem Informasi Akuntansi pada Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Surakarta Damayanti, Stefani; Eddy Sarwono, Aris
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Januari: Economics and business economics in Humanity
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/kptt6e76

Abstract

The rapid evolution of information technology has drastically changed the landscape of accounting information systems. This study aims to measure how much influence the perception of ease, benefits, and understanding of accounting on the application of accounting information systems. Thus, business people need to be adaptive to the latest developments in information technology. Specifically, this study wants to identify how much influence the perceived ease of use, perceived benefits, and the level of employee accounting knowledge have on the adoption of cloud-based accounting information systems in improving business process efficiency. This type of research is quantitative research. The population in this study were culinary MSME owners in 2023 with a total of 5,536 business actors. The sampling technique used purposive sampling of 106 respondents. The data collection technique is using a questionnaire. The application used to help complete the proposed data analysis uses SPSS 25. This study uses data analysis techniques in the form of multiple linear analysis and moderated regression analysis (MRA) tests. The results showed that perceived convenience had no significant effect on the use of AIS, while perceived usefulness and accounting knowledge had a significant effect on the use of AIS on MSME owners in Surakarta City. MRA results show that accounting training is not able to moderate the effect of perceived usefulness and accounting knowledge on the use of AIS.
The Role of Training and Assistance in Improving the Utilization of Accounting Information Systems to Improve The Quality of Financial Reports In the SMEs Sector Eddy Sarwono, Aris
International Journal of Science, Technology & Management Vol. 6 No. 1 (2025): January 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i1.1254

Abstract

This study aims to analyze the role of training and mentoring to improve the quality of financial reports in the SMEs sector in Sragen Regency by utilizing an accounting information system. This study uses a survey method with the type of data used quantitative data and primary data sources. Sampling used a purposive sampling technique and 58 SMEs became respondents in this study. The results of the study concluded that the use of Accounting Information System has a positive and significant effect on the quality of financial reports, while the understanding of accounting no effect on the quality of financial reports. Training and mentoring variables moderate the relationship between use of Accounting Information System and quality of financial reports. Meanwhile, the variable use of Accounting Information System on the quality of financial reports cannot be moderated by training and mentoring.
Co-Authors Asih Handayani Damayanti, Stefani