International Journal of Economics, Business and Innovation Research
Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)

The Effect of Accounting Information System Implementation on the Financial Performance of Retail MSMEs in Mendalo, Jambi Luar Kota

Ginanjar Wilujeng (Universitas Adiwangsa Jambi, Indonesia)
Liona Efrina (Universitas Adiwangsa Jambi, Indonesia)
Eka Julianti Efris Saputri (Universitas Adiwangsa Jambi, Indonesia)
Vera Amalia (Universitas Adiwangsa Jambi, Indonesia)



Article Info

Publish Date
13 Sep 2026

Abstract

This study examines the effect of the implementation of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The purpose of this study is to determine whether there is a significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This research is a quantitative study with the independent variable being Accounting Information Systems and the dependent variable being financial performance. The data analysis method used is simple regression analysis, including partial testing (t test) and coefficient of determination (R test). The results of the study indicate that there is a positive and significant effect of Accounting Information Systems on the financial performance of MSMEs in the retail sector in Mendalo, Jambi Luar Kota. This is evidenced by the t-value being greater than the t-table value (2.914 > 1.686), and the significance value of 0.006, which is less than 0.05 (0.006 < 0.05), meaning that the alternative hypothesis is accepted. The data show that the Accounting Information System variable has a positive and significant effect on financial performance in MSMEs in the retail sector in Mendalo, Jambi Luar Kota. The conclusion of this study is that Accounting Information Systems have a positive effect and impact on financial performance.

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Journal Info

Abbrev

IJEBIR

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

International Journal of Economics, Business and Innovation Research (IJEBIR) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality ...