PENGARUH SISTEM INFORMASI AKUNTANSI (SIA) TERHADAP KEBERLANGSUNGAN UMKM BALI

Braven Abhiel Sariwating (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)
Made Trisna Adhi Dwipayani (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)
Made Nadia Savita Putri Pramana (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)
Nurul Aisyah (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)
Rafael Valentino Indrawan (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)
Shakyla Sifa Sofiani (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)
Jovi Muhammad (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)
Ni Putu Trisna Nadia (Fakultas Ekonomi dan Bisnis, Univeritas Udayana, Bali, Indonesia)

Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah
Vol. 1 No. 6 (2025): Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah (Bulan Desember 2025)

Bali is known for its prominent tourism sector. However, Bali's MSMEs still face several shortcomings compared to the tourism sector. One of the challenges faced by MSMEs in Bali is inadequate financial reporting methods. Therefore, the gradual implementation of an Accounting Information System (AIS) can improve the efficiency of financial management in Bali's MSMEs. An AIS enables automated transaction recording, real-time data analysis, and integration with digital platforms such as cloud computing, thereby minimizing human error and accelerating decision-making. This study aims to examine the development of MSMEs that do and do not implement AIS in financial data management.