International Journal of Environmental, Sustainability, and Social Science
Vol. 1 No. 3 (2020): International Journal of Environmental, Sustainability, and Social Science (Nov

Analysis Implementation Of Accounting Information System To Financial Reports Of Small And Medium Enterprises

I Nyoman SUTAPA (Faculty of Economics and Business, University of Warmadewa, Indonesia)
Ni Luh Putu Mita MIATI (Faculty of Economics and Business, University of Warmadewa, Indonesia)



Article Info

Publish Date
30 Nov 2020

Abstract

MSMEs are required to be able to provide information related to financial position and changes in financial position that are useful in making decisions. Based on the results of interviews, several small and medium enterprises in the city of Denpasar still experience difficulties in preparing financial reports for the purposes of measuring the performance of small and medium enterprises. A good accounting information system is needed to facilitate MSMEs in preparing financial reports, one of which is for the purposes of measuring the performance of MSMEs. in this study will examine the effect of the application of accounting information systems and company categories on the ability to compile financial reports of small and medium enterprises in BALI, Denpasar city. The sample in the study amounted to 100 MSMEs. The data analysis technique used Partial Least Square (PLS) analysis. As a result, the application of the accounting information system has a positive effect on the ability to measure the performance of small and medium enterprises in Denpasar, Bali and the category of small and medium enterprises has no effect on the ability to measure the performance of small and medium enterprises in Denpasar. the city of BALI.

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Journal Info

Abbrev

ijesss

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, ...