<![CDATA[Digitalization encourages MSMEs to improve the quality of information management and business processes, but the use of Accounting Information Systems (AIS) in MSMEs in Timor-Leste still faces limitations in technology adoption, user competency, and digital infrastructure. On the other hand, studies that specifically integrate the role of AIS on the quality of financial reports, operational efficiency, and internal control of MSMEs in Timor-Leste are still limited. This study aims to conceptually analyze the strategic role of AIS in optimizing these three aspects and formulate a conceptual framework relevant to the context of MSMEs in Timor-Leste. The study uses a conceptual literature review method by examining and synthesizing empirical research and academic literature related to AIS, accounting digitalization, financial reporting quality, operational efficiency, and internal control of MSMEs. The results of the study indicate that AIS has the potential to improve the accuracy, timeliness, and reliability of financial reports; reduce manual work and increase the efficiency of operational processes; and strengthen documentation, authorization, monitoring, and control of transactions. The novelty of this research lies in the development of an integrative perspective that positions AIS as a digital infrastructure that simultaneously supports the reporting, operational, and internal control functions of MSMEs in the context of developing countries, particularly Timor-Leste.]]>
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