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Journal : Journal of Comprehensive Science

Pengaruh Pemanfaatan Sistem Informasi Akuntansi dan Penggunaan Teknologi Informasi terhadap Kinerja UMKM Sektor Pengolahan Makanan dan Minuman Isma Wahyuni Ismail, Sri; Samsinar, Samsinar; Oktaviyah, Nurafni
Journal of Comprehensive Science Vol. 4 No. 3 (2025): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i3.3085

Abstract

In the digital era, the adoption of technology and information systems is crucial to improve business performance, including in the MSME sector. This study analyzes the influence of the use of accounting information systems (SIA) and the use of information technology (IT) on the performance of MSMEs in the food and beverage processing sector. MSME (Y) performance is measured from financial statements, sales levels, targets, and profit growth. The utilization of SIA (X1) is assessed through financial planning, cash and inventory recording, quality of financial statements, decision-making, and internal controls, while IT usage (X2) is measured through hardware, software, databases, social media, and usage intensity. This study surveyed 92 MSMEs in Pallangga District using random sampling techniques. Data collection uses questionnaires and interviews, which are analyzed by multiple linear regression. The results showed that SIA and IT utilization significantly affected the performance of MSMEs (F = 59.535, p < 0.05). Partially, the use of SIA has a positive effect on the performance of MSMEs (p = 0.001), as well as the use of IT (p = 0.002). These findings highlight the role of digitalization and information systems in increasing the competitiveness and growth of MSMEs in the modern era.
Co-Authors Agus Agus Agus Syam Akbar, Wina Ayudia Amalia Karim, Resky Andika Isma Anisa Anisa Anisatun Humayrah Rais Anwar, Azwar Asmayanti Asmayanti ASMAYANTI, ASMAYANTI Asnur, Moeh. Kay Muddin Asrul, Sitti Marwah Aulia, Indika Nurul Azwar Anwar Bahar, Nurfadjriani Bahri, Nur Alim Dahlan, Lukman Delima Nur Della Fadhilatunisa Diah Kartika Melandari Diandra Syahrani Irfan Dunakhir, Samirah Fadya Hardin Fajriani, Miftha Fitria, Suci Fitriza Rahma Gifari, Nur Rahmat Hajrah Hamzah Hamid, Muhammad Farhan Hamzah, Hajrah Hariany Idris Hasan, Nur Anisa Hasni Herman, Nabila Tryana Putri Hidayatullah, Andi Muh. Syukur Irwandi Irwandi Irwandi Irwandi Isma Wahyuni Ismail, Sri Jasruddin Daud Malago Juan Edward Tandungan Junillah, Andi Luti Latif, Asrianti A. Ma&#039;ruf Aswad Mahmuddin Mahmuddin Masnawaty Sangkala Mohammad Junaedy Rahman, Mohammad Junaedy Muhammad Jufri Muhammad Jufri Mukarramah, Hilwiatul Mukhammad Idrus Mulyadi, Musdalifah Musdalifah Mulyadi Muslimah Mutiara Mutiara Nur Afiah Nur Anisa Hasan Nur Fadilah Nur Hikmah Nur Zazlin Nurfadilah Al-Mukarramah Hafil Nurjanna Nurjanna Oky Nur Pratiwi Johansyah Paramita, Ahsani Putri Ainun Ilmah Putri, Novita Rahma, Fitriza Ramadhani, Febrina Nur Regina Rerung, Oktaviani Intan Reski Gaka Reskiyawati, Siti Nur Rifda Faida Riyandirga Ariyansyah Putra Helmy, Ahnaf Rizka Emradini Ryketeng, Masdar Salsabila Putri Samsinar Samsinar Samsinar Samsir, Andi Setiawansyah, Muh Hendra Siradjuddin, Suharti Siti Nuraeni, Siti Sudarmi Sudarmi Sudarmi Sudarmi Sukmawati Muhtar Syam, Agus Tahir, Sumiati Warka Syachbrani Warnila, Warnila Wulandasari Yuliana Yuliana Zahrani Rahman, AInun Zaimar, Fina Ruzika