Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Lany Christanty
Universitas Muhammadiyah Magelang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Accounting Information Systems and Financial Literacy impact on SMEs' performance Lany Christanty; Wawan Sadtyo Nugroho; Nurcahyono Nurcahyono; Betari Maharani
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.59-69

Abstract

SMEs are a priority business sector in Indonesia because contribute to its economy by absorbing a large workforce. This study investigates factors SMEs can use to improve their business performance. Factors that are predictors for improving SMEs' performance are accounting information systems, quality of financial reports, financial literacy and business age. The population of this study were SMEs registered at the Magelang Cooperative and SMEs Service. The sampling method chosen was simple random sampling with 400 SMEs as respondents. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the WarpPLS 8.0 application. The results of the study show that accounting information systems and the quality of financial reports positively affect the performance of SMEs, so optimizing these factors will create a competitive advantage. The financial literacy and business age variables do not affect the performance of SMEs, so they cannot be predictors. 
Co-Authors Betari Maharani Nurcahyono Nurcahyono Wawan Sadtyo Nugroho