Jurnal Riset Akuntansi dan Bisnis Indonesia
Vol 1 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Indonesia

PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DAERAH ISTIMEWA YOGYAKARTA

Agung Slamet Prasetyo (STIE Widya Wiwaha)
Lilik Ambarwati (STIE Widya Wiwaha)



Article Info

Publish Date
31 Jul 2021

Abstract

This research is entitled "the Influence of Accounting Information Systems on the Performance of MSMEs in the Special Region of Yogyakarta. This research is conducted to determine and analyze the Influence of the application of accounting information systems on the measurement of the performance of MSMEs in the Special Region of Yogyakarta. There are 70 samples taken by applying the purposive sampling method, which includes the criteria for MSMEs that apply accounting information systems and specifically focus on culinary, fashion and craft sectors. Data are collected by using a questionnaire that has been tested for its validity and reliability, and then distributed to the respondents. The results of this study indicate that the accounting information system variable has a significant positive effect on the performance of MSMEs in the Special Region of Yogyakarta. The results of the analysis reveal that the regression coefficient value is 0.532, showing that the accounting information system has a positive influence on the performance of MSMEs, meaning that the better use of accounting information systems at MSMEs results in the better performance of MSMEs in the Special Region of Yogyakarta. The accounting information system has an influence on the performance of MSMEs in the Special Region of Yogyakarta as much as 43.5% and the remaining 56.5% is a contribution from other variables which are not included in this study.

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Journal Info

Abbrev

jrabi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis Indonesia adalah jurnal peer review yang diterbitkan empat kali setahun (Maret, Juni, September and Desember) oleh Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha. JRABI membahas bidang ilmu akuntansi dan manajemen yang luas dan aplikasinya dalam industri dan bisnis. Hal ...