E-JURNAL AKUNTANSI
Vol 32 No 10 (2022)

Dampak Implementasi Sistem Informasi Akuntansi atas Kualitas Data Keuangan UMKM Saat Pandemi di Bandar Lampung

Victoria Ari Palma Akadiati (Sekolah Tinggi Ilmu Ekonomi Gentiaras, Indonesia)
Imelda Sinaga (Sekolah Tinggi Ilmu Ekonomi Gentiaras, Indonesia)
Lydia Sumiyati (Sekolah Tinggi Ilmu Ekonomi Gentiaras, Indonesia)



Article Info

Publish Date
26 Oct 2022

Abstract

The implementation of SIA (Accounting Information System) has led to modern accounting departments in organizations such as MSMEs for financial management. However, most MSME owners do not realize the importance of this. The purpose of this study is to re-investigate the impact of the implementation of AIS on the quality of MSME financial data in Bandarlampung. The study used quantitative data using a questionnaire on the multiple linear regression method. The population used was 417 MSMEs and the sample used was 200 MSMEs in Bandar Lampung. The results showed that the information system application variables, input variables in the accounting information system application, and security variables from the AIS application had a significant positive effect on the quality of financial data. This means that the implementation of AIS in MSMEs must be maintained and the use of information technology increased in accordance to the improve the quality of MSME financial data for its users. This is because the existence of technology such as AIS can make it easier for users to make decisions from evaluating financial performance for the sustainability of MSME businesses. Keywords: AIS; MSME; Data; Financial.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...