<![CDATA[Research aims: This study examines the mediating role of accounting information systems (AIS) quality on the relationship between business strategies, artificial intelligence (AI), and organizational culture and MSMEs' performance during digital disruption. Design/Methodology/Approach: This study employed a quantitative approach, including survey data collected from 175 MSMEs in West Java, Indonesia. The structural relationships among the variables were examined simultaneously using CB-SEM. Research findings: Digital business strategies and AI substantially improve the quality of AIS, whereas organizational culture has no influence on it. While business strategies and organizational culture directly influence MSMEs' performance, neither AI nor quality of AIS has a substantial direct impact. However, the quality of AIS significantly mediates the effect of business strategy on MSME performance. Theoretical contribution/Originality: This study makes a theoretical contribution by proposing a comprehensive model that integrates strategic, cultural, and technological considerations. The results of the statistical analysis indicate that Business Strategy and Organizational Culture have a significant impact on improving MSME performance, both directly and indirectly through the mediating effect of the Quality of AIS, whereas AI was found to improve QAIS only directly, without having a significant impact on MSME performance, either directly or indirectly. Practitioner/Policy implication: These findings encourage MSMEs to strategically coordinate their operations by maximizing AI, developing digital-based business strategies, and fostering a creative organizational culture. Research limitation/Implication: This study covers only a sample of MSMEs in West Java, Indonesia, and paves the way for further research outside West Java.]]>
Copyrights © 2026
