The Mediating Role of Accounting Information Systems in Determining MSME Performance
DOI:
https://doi.org/10.23887/jia.v8i2.65915Keywords:
human resources, finance, marketing, accounting information systems, MSME performance, institutionAbstract
This study explores the impact of institutions, human resources, finance, and marketing on accounting information systems and their consequential effects on MSME performance in Jembrana Regency. Focused on 126 MSMEs in the culinary sector, initially struggling, the research is crucial for the region's economic progress. Utilizing convenience sampling, the study employs SEM-PLS with SmartPLS Version 3 software for data analysis, considering unobserved variables. Findings reveal a significant positive influence of institutions, human resources, finance, and marketing on the MSME accounting information system. Moreover, the accounting information system acts as a mediator, translating these influences into positive outcomes for MSME performance. These insights not only guide the Jembrana Regency Government in formulating policies to enhance the accounting information system and MSME performance but also offer valuable considerations for MSME players aiming to refine competitive strategies. This research contributes to financial accounting, accounting information systems, and strategic management fields, providing a nuanced understanding of the interconnected dynamics. As the first comprehensive study of its kind in the Jembrana Regency, these findings serve as a foundational reference for future research in related domains.
References
Agus, A. A. (2022). Pengaruh Penggunaan Sistem Informasi Akuntansi Manajemen terhadap Kinerja Usaha Mikro Kecil Menengah (Studi kasus pada UMKM Kab. Banteang). Universitas Muhammadiyah Makassar.
Antara. (2019). Pengembangan SDM - Perlu Kaderisasi SDM Koperasi dan UMKM, Kualitas SDM Koperasi Rendah. https://koran-jakarta.com/kualitas-sdm-koperasi-rendah?page=all.
Apulu, I., & Latham, A. (2011). Drivers for information and communication technology adoption: A case study of Nigerian small and medium sized enterprises. International Journal of Business and Management, 6(5), 51-60.
Davis.F.D. (1989). Measurement Scales For Perceived Usefulness And Perceived Ease of Use. Journal of Information System Research.
Darmayanti, N. P., Purnamwati, I. A., & Prayudi, M. A. (2017). Pengaruh Pendekatan TeChnology Acceptance Model dan Faktor Sosial Terhadap Penerapan Sistem Informasi Keuangan Daerah Pada SKPD di Kabupaten Gianyar. E-Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–12.
Ghozali, I., & Latan, H. (2015). Partial Least Square Konsep Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 (2nd Edition). Badan Penerbit Universitas Diponegoro.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics., Vol. 3, 305–360.
Kemenkopukm. (2020). Rencana Strategis Kementerian Koperasi Dan Usaha Kecil Dan Menengah Tahun 2020-2024. Kementerian Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia.
Lestari, N. A., & Rustiana, S. H. (2019). Pengaruh Persepsi Owner Dan Pengetahuan Akuntansi Dalam Penggunaan Sistem Informasi Akuntansi Terhadap Kinerja Usaha Mikro, Kecil, Dan Menengah Di Pamulang. BASKARA , Journal of Business & Entrepreneurship Universitas Muhammadiyah Jakarta, 67–80. https://doi.org/https://doi.org/10.24853/baskara.1.2.67-80
Mauliansyah, T. I. R., & Saputra, M. (2019). Pengaruh penerapan Sistem informasi akuntansi (SIA) terhadap kinerja perusahaan (studi empiris pada UMKM di kota Banda Aceh ) *2 1,2Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), Vol. 4, No, 602–612.
Moerdijat, L. (2023). Segera Atasi Kendala dalam Transformasi Digital di Sektor UMKM. https://www.mpr.go.id/berita/Segera-Atasi-Kendala-dalam-Transformasi-Digital-di-Sektor-UMKM
Mulyadi, & Suharsi, E. S. (2018). Sistem akuntansi Edisi 4 / Mulyadi (Ema Sri Suharsi (ed.); Ed. 4, 1 j). Jakarta : Salemba Empat,.
Purnamawati, I. G. A., & Adnyani, N. K. S. (2020). Business Performance Assessment to Improve Strategy, Process, and Capability of Export Products. International Journal of Innovation, Creativity and Change, 14(3), 1118–1137.
Purnamawati, I. G. A., Jie, F., Hong, P. C., & Yuniarta, G. A. (2022). Analysis of Maximization Strategy Intangible Assets through the Speed of Innovation on Knowledge-Driven Business Performance Improvement. Economies, 10(6), 149–169. https://doi.org/10.3390/economies10060149
Purnamawati, I. G. A., & Yuniarta, G. A. (2021). Loan Restructuring, Human Capital and Digital towards MSME Performance In the COVID-19 Pandemic. Asia-Pacific Management and Business Application, 10(2), 177–192. https://doi.org/10.21776/ub.apmba.
Putri, P. A. Y., & Endiana, I. D. M. (2020). Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan (Studi Kasus Pada Koperasi Di Kecamatan Payangan). KRISNA: Kumpulan Riset Akuntansi, 11(2), 179-189.
Rianto, D., & Hidayatulloh, A. (2020). Penggunaan Informasi Akuntansi dan Umur Usaha Mendorong Keberhasilan Usaha Mikro Kecil dan Menengah Batik di Kota Yogyakarta. SAINS: Jurnal Manajemen Dan Bisnis, 12(2), 299–312.
Risanti, T. Y., & Sulistiyo, H. (2022). Pengaruh Pendidikan Dan Pelatihan, Partisipasi Pengguna, Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Di PT. Triangle Motorindo Semarang. Dharma Ekonomi, 29(2), 127-141.
Rokhayati, Lestari, I., & Diyah., H. (2016). Pengukuran Kinerja UMKM Melalui Faktor Internal dan Fakto Eksternal. Studi Kasus Pada UMKM Gula Kelapa Di Kabupaten Banyumas., 13.
Septiyanti, R. (2020). Efek Strategi Managerial Pada Kinerja Entitas Usaha Berskala Mikro. E-Jurnal Akuntansi, 30(3), 773–784.
Siswanti, T. (2020). Analisis Pengaruh Faktor Internal dan Eksternal Terhadap Kinerja Usaha Mikro Kecil dan Menengah (UMKM). Jurnal Bisnis Dan Akuntansi Unsurya, Vol. 5.
Suriana. (2021). Pengaruh Pemanfaatan Teknologi Informasi Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitassistem Informasi Akuntansi Pada Balai Pengembangan Kompetensi Kementerian Pekerjaan Umum Dan Perumahan Rakyat (PUPR) RI Wilayah 1 Medan. Jurnal Implementasi Ekonomi Dan Bisnis, 8(1), 2115-2127.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Ni Wayan Sri Tresna Egawati, I Gusti Ayu Purnamawati, Edy Sujana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
JIA (Jurnal Ilmiah Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution Attribution-NonCommercial-NoDerivatives 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
1.png)
