<![CDATA[This study aims to analyze the effect of Accounting Information Systems (AIS) and Information Technology (IT) on the quality of SME financial reports in Colomadu District. Using a quantitative approach, primary data was obtained through a questionnaire distributed to 105 respondents (SME owners or employees in Colomadu District) and analyzed using multiple linear regression. The results show that, partially, AIS has a positive and significant effect with a t-value of 6.416. Similarly, IT shows a positive and significant effect with a t-value of 4.506. Simultaneously, these two variables contribute 67.8% to improving the quality of financial statements. These findings confirm that even though 50% of business actors still use manual systems, strengthening accounting systems and adopting technology has been proven to improve the reliability and accuracy of MSME financial reports in Colomadu District.]]>
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