Vika Fitranita
Department of Accounting, Faculty of Economics and Business, Universitas Bengkulu, Bengkulu

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Journal : JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen

The accounting information system impact on micro, small, medium-sized enterprises performances in Bengkulu Fachruzzaman Fachruzzaman; Rini Indriani; Pratana Puspa Mediastuty; Vika Fitranita; Adista Anbarani Putri Zaman
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 18, No 2 (2021): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v18i2.12530


The role of accounting information system (AIS) incorporating to firms' daily operations and management remains indisputable. This paper aims to study the effect of AIS on micro, small, medium-sized enterprises' (MSMEs) financial performance. A total of 522 datasets were gathered from structured questionnaires that were distributed to MSME owners in Bengkulu Province. Partial least squares regression (PLS) was used to build a model for predicting and evaluating the structural model of the study. Similar to the previous study, the result of the study revealed that although the majority of respondents were not implemented AIS properly, they have perceived that AIS has a positive effect on micro, small, and medium enterprises' performances. Moreover, it has also been found that the positive perception of accounting information usages is influenced by accounting resources and the application of basic accounting.