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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Management Studies and Entrepreneurship Journal (MSEJ) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Neo Journal of economy and social humanities Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Jurnal Accounting UNIPA Jurnal Akuntan Publik Jurnal Mahasiswa Kreatif
Maria Nona Dince
Universitas Nusa Nipa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village Aleksander Paskalinus Plewan; Maria Nona Dince; Fransiscus De Romario; Maria Goreti Mao Tokan
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.357

Abstract

Based on the research conducted, the topic studied was the influence of the use of Accounting Information Systems (AIS) and the quality of Human Resources (HR) on the performance of Micro and Small Enterprises (MSEs) in Tana Duen Village. The purpose of this study is to analyse whether these two factors have a significant effect on improving MSE performance. The method employed is a quantitative approach using multiple linear regression analysis, where data were collected through questionnaires distributed to MSE actors in the village. The research results indicate that although the use of Accounting Information Systems (AIS) does not have a significant effect on the performance of Micro, Small, and Medium Enterprises (MSMEs), the quality of human resources has a considerable impact, with entrepreneurs who possess good skills and take responsibility demonstrating better performance. Furthermore, this study also found that the combined use of AIS and human resource quality has a significant impact on the performance of MSMEs. The contribution of this research provides valuable insights for the development of MSMEs in Indonesia, particularly regarding the importance of enhancing human resource capacity and optimising the use of accounting technology to improve performance.
Co-Authors Agustina Nona Mathilda Aleksander Paskalinus Plewan Andreas Rengga Emilianus Eo Kutu Goo Etmunda Felicyta R. Djati Fransiscus De Romario Hildatary Nona Desy iscus De Romario Juliana Susanti Fentura Leleln Konstantinus Pati Sanga Maria Goreti Mao Tokan Maria Ivonista Maria Lanselina Ayunda Mariani Eka Indrawati Maximilianus Merang Tukan Milixia Natalia Sea Niken Aurelia, Pipiet Novita Novita Paulus Juru Paulus Libu Lamawitak Viktor Eko Transilvanus Yosef Tonce