Golden Ratio of Data in Summary
Vol. 5 No. 4 (2025): August - October

The Influence of Accounting Information System Usage on the Performance of SME in Medan Krio Village, Indonesia

Nababan, Jesika (Unknown)
Gaol, Vebry M. Lumban (Unknown)
Munte, Mei Hotma Mariati (Unknown)



Article Info

Publish Date
18 Aug 2025

Abstract

This study examines the effect of using Accounting Information Systems (AIS) on the performance of SME in Medan Krio Village, Sunggal District. The method used is quantitative, with a survey approach through questionnaires to 162 SME actors, which were analyzed using simple linear regression. The results showed that the use of AIS had a significant and positive effect on the performance of SME, with an influence contribution of 71.5%. This finding confirms that adopting accounting technology can improve operational effectiveness, reporting accuracy, and strategic decision-making in SME. In conclusion, accounting information systems are an essential tool in supporting the sustainability of SME, and it is recommended that the government and stakeholders encourage training and access to this technology for small businesses in the region. Further research could explore other variables that influence SME.

Copyrights © 2025






Journal Info

Abbrev

grdis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Golden Ratio of Data in Summary Golden Ratio of Data in Summary with e-ISSN 2776-6411, welcomes submissions that describe data from all research areas. Please note: almost any piece of information can be defined as data. However, to merit publication in Golden Ratio of Data, in Summary, should be a ...