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The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman, Fachruzzaman; Indriani, Rini; Mediastuty, Pratana Puspa; Fitranita, Vika; Zaman, Adista Anbarani Putri
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 18 No. 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12530

Abstract

The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.
Evaluation Of Credit Risk Management On People's Business Loans Of Bank X In Bengkulu Province Using Risk Maturity Model Zaman, Adista Anbarani Putri; Diyanty, Vera
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7664

Abstract

This study aims to analyze the application of risk management to “Kredit Usaha Rakyat” on Bank X in Bengkulu Province to minimize credit risk. This study using qualitative research with descriptive method based on the case study of risk management applied in Bank X to the “Kredit Usaha Rakyat” program. Data collection was carried out by interviewing the entity’s officer and by collecting and analyzing secondary data such as annual report and applicable regulation. Based on analysis using COSO ERM framework, concluded that Bank X has implemented an effective risk management. This study contributes to the field of risk management of banking industry which provide business credit for Micro, Small, and Medium Enterprise (MSME).