The Effect of Accounting Information Systems, Financial Literacy, and Financial Technology on MSME Financial Performance

Dimas Prayogi (Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian)
Zulkarnain (Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian)
Fefti Yulian Mela (Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian)

International Journal of Economic and Tourism Research
Vol. 2 No. 3 (2026): October 2026

This study aims to analyze the effect of Accounting Information Systems, Financial Literacy, and Financial Technology on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Ujung Batu Village. This study employed a quantitative approach with an associative research design. The population consisted of 1,631 MSME actors, with a sample of 54 respondents selected using a purposive sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that, partially, the Accounting Information System has a positive and significant effect on MSME financial performance, while Financial Literacy has a negative and significant effect. Financial Technology does not have a significant effect on MSME financial performance. Simultaneously, the Accounting Information System, Financial Literacy, and Financial Technology have a significant effect on MSME financial performance in Ujung Batu Village, with an Adjusted R Square of 0.855. The findings indicate that the implementation of an Accounting Information System is one of the factors supporting improved MSME financial performance.