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All Journal Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Perspektif Akuntansi Disclosure: Journal of Accounting and Finance eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Pemberdayaan Ekonomi Jurnal Humanipreneur Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen E-JURNAL AKUNTANSI
Victoria Ari Palma Akadiati
Sekolah Tinggi Ilmu Ekonomi Gentiaras
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Journal : E-JURNAL AKUNTANSI

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Dampak Implementasi Sistem Informasi Akuntansi atas Kualitas Data Keuangan UMKM Saat Pandemi di Bandar Lampung Victoria Ari Palma Akadiati; Imelda Sinaga; Lydia Sumiyati
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p12

Abstract

The implementation of SIA (Accounting Information System) has led to modern accounting departments in organizations such as MSMEs for financial management. However, most MSME owners do not realize the importance of this. The purpose of this study is to re-investigate the impact of the implementation of AIS on the quality of MSME financial data in Bandarlampung. The study used quantitative data using a questionnaire on the multiple linear regression method. The population used was 417 MSMEs and the sample used was 200 MSMEs in Bandar Lampung. The results showed that the information system application variables, input variables in the accounting information system application, and security variables from the AIS application had a significant positive effect on the quality of financial data. This means that the implementation of AIS in MSMEs must be maintained and the use of information technology increased in accordance to the improve the quality of MSME financial data for its users. This is because the existence of technology such as AIS can make it easier for users to make decisions from evaluating financial performance for the sustainability of MSME businesses. Keywords: AIS; MSME; Data; Financial.
Co-Authors Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Alfalink Intan Agustin Angela Merici Kusy Permata Sari Ayu Agus Tya Ningsih Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Citrawati Jatiningrum Desiderius Novena Kosta Desiderius Novena Kosta Dewi, Rosalia Fina Fenty ariany Hani Novanti Hestin Ratna Wati Imelda Sinaga, Imelda Manalu, Yohana Selviana H. Matheus Edwin Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Rosari, Renya Sari, Yohana Veny Pradita Suhendi, Andres Sumiyati, Lydia Suwandi Wahyuningtias, Prayolita Yohanes Adven Arelio Yustinus Lambyombar