ADOPSI SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH: SUDAHKAH SELARAS? STUDI EMPIRIS PADA USAHA KECIL DAN MENENGAH DI SURABAYA DAN SEKITARNYA

Agnes Utari Widyaningdyah (Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya)

Jurnal Keuangan dan Perbankan
Vol 11, No 1 (2014): Jurnal Keuangan dan Perbankan, Volume 11 No. 1, Desember 2014

This study aims to investigate the alignment between Accounting Information Systems ( AIS ) and the business strategy as well as the factors that can influence the alignment of the Small and Medium Enterprises ( SMEs ) in surrounding Surabaya. Cluster analysis is used to find two sets of groups which could be considered more aligned and less aligned. By using chi - square and independent sample t – test, alignment’s score of AIS for both groups is tested on some factors, such as, the complexity of information technology , knowledge and commitment of the manager / owner, the existence of external and internal experts, and the size of the company . The results indicates that the complexity of information technology, knowledge of manager / owner, and the existence of internal experts relates to the AIS alignment in SME’s surrounding Surabaya.