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All Journal Jurnal Akuntansi & Auditing Indonesia JEJAK Akmenika : Jurnal Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Journal of Accounting and Investment AKUNTANSI DEWANTARA JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN Dharma Bakti Jurnal Penelitian Kesejahteraan Sosial MANAJEMEN DEWANTARA Jurnal Pemberdayaan Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Berdaya Mandiri JBMR: Journal of Business and Management Review AKMENIKA UBMJ (UPY Business and Management Journal) Bisma : Business and Management Journal COUNT: Journal of Accounting, Business and Management Jurnal Ekonomi, Manajemen, Akuntansi Journal of Business and Information System JIMEK ABDIMAS NUSANTARA
Tri Siwi Nugrahani
Universitas PGRI Yogyakarta
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Journal : JIMEK

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Pengaruh Penerapan Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Kota Yogyakarta Erina Kambulawa; Tri Siwi Nugrahani; Sulkhanul Umam; Tias Budi Lestari
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9157

Abstract

This study aims to examine the influence of business strategies and accounting information systems on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta City. A total of 500 MSME owners were selected using purposive sampling based on several criteria, including having operated for more than one year, using an accounting information system to record transactions, preparing financial reports, and achieving a minimum turnover of IDR 3,000,000 per month. The results show that both business strategy implementation and the use of accounting information systems have a significant positive effect on MSME performance. Business strategies enable MSMEs to respond to market dynamics, optimize resources, and strengthen operational direction. Meanwhile, accounting information systems support accurate financial recording, analysis, and decision-making processes. Together, these two aspects improve efficiency, competitiveness, and overall business outcomes. The study suggests that MSMEs in Yogyakarta need to continue strengthening strategic planning and technology adoption to achieve sustainable performance growth.
Co-Authors Al Ma'arif, Abd. Army Annisa Rachmawati Azizah Aizatun Nurhafizah Baniady Gennody Pronosokodewo Catur Endang Setyaningrum Devi Styarini Dwiningsih, Diska Febriana Eko Wahyunanto Prihono Erina Kambulawa Evi Grediani Faizal Ardiyanto Firdaus, Taslim Grediani, Evi Hadri Kusuma Handono, Wiyasto Dwi Hari Purnama, Hari Herman Budi Susetyo Imanda Firmantyas Putri Imanda Firmantyas Putri Pertiwi Inayat Hanum Indriati Ismiyati Nur Rohmah Johan Arifin Junaidi Junaidi Khoirinida Isnaini Atiqoh Lestari, Tias Budi Lisa Susanti, Lisa M. Sulkhanul Umam Muhammad Iqbal Birsyada Ningrum, Natalia Ratna Nurhayati Nurhayati Nurhayati Nurhayati Nustini, Yuni Pronosokodewo, Baniady Gennody Purwanti, Yuni Ratna Purnama Sari Rifqi Muhammad Rosalia Indriyati S Saptatiningsih, Rosalia Indriyati Selly Rahmawati Setia Wardani Sri Rejeki Sri Widodo Suharni Suharni Sulkhanul Umam Suryono Suryono Teguh Erawati Tias Budi Lestari Wibawa Wibawa, Wibawa Wibawa, Wibawa Yora Tri Tunggal Dewi