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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah ASET MANAJEMEN Dinamika Jurnal Pengabdian Masyarakat Sains dan Teknologi Jurnal Pengabdian Masyarakat Waradin Journal of Management and Informatics Jurnal Ilmiah Manajemen dan Akuntansi Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntan Publik
Risma Nurhapsari
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Sistem Informasi Akuntansi dan Kinerja Keuangan Usaha Kecil dan Menengah Risma Nurhapsari; Kusna Djati Purnama
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.965

Abstract

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.
Co-Authors Aftuqa Sholikatur Rohmania Erlinda Sholihah Fridatien, Ericke Hendri Rasminto Kusna Djati Purnama Kusumajaya, Robby Andika Lukman Santoso Miftahurrohman Muhammad Sholikhan Mutiara Sukarno Nidya Oktavia Kurniawati Paulina Kinanti Eka Praningtyas Pemilia Sulistyowati Putri Ayu Astuti Ratnaningrum Ratnaningrum Romadon, Ahmad Sahri Saani Zahrotul Aen Sukarno, Mutiara Wesly Tumbur ML Tobing