Accounting Information System and SMEs’ Financial Performance in Indonesia
This study aims to investigate the effect of accounting information system (AIS) characteristics, namely broad scope, timeliness, aggregation and integration to financial performance of Small and Medium Enterprises (SMEs) in Indonesia. This study employs quantitative method and collects data from SM...
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| Format: | Article |
| Language: | English |
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Maranatha Christian University
2023-11-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/6607 |
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| _version_ | 1850202263941808128 |
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| author | Thalia Medina Lopung Ronald Rulindo |
| author_facet | Thalia Medina Lopung Ronald Rulindo |
| author_sort | Thalia Medina Lopung |
| collection | DOAJ |
| description | This study aims to investigate the effect of accounting information system (AIS) characteristics, namely broad scope, timeliness, aggregation and integration to financial performance of Small and Medium Enterprises (SMEs) in Indonesia. This study employs quantitative method and collects data from SMEs who do bookkeeping either manually or use more advance technologies. Multiple regression was applied in the analysis. The study's findings indicate that AIS has positive impact on SMEs’ financial performance, particularly due to the broad scope and timeliness aspects. This study, therefore, recommends SMEs to adopt AIS that employs those aspects in order to assist them to generate better performance.
Keywords: Accounting Information System, Broad Of Scope, Timeliness, Aggregation, Integration, and Financial Performance |
| format | Article |
| id | doaj-art-e3f1a32880ae4473a924582d8959537d |
| institution | OA Journals |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2023-11-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-e3f1a32880ae4473a924582d8959537d2025-08-20T02:11:49ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772023-11-0115220021410.28932/jam.v15i2.66076205Accounting Information System and SMEs’ Financial Performance in IndonesiaThalia Medina Lopung0Ronald Rulindo1University of IndonesiaUniversity of IndonesiaThis study aims to investigate the effect of accounting information system (AIS) characteristics, namely broad scope, timeliness, aggregation and integration to financial performance of Small and Medium Enterprises (SMEs) in Indonesia. This study employs quantitative method and collects data from SMEs who do bookkeeping either manually or use more advance technologies. Multiple regression was applied in the analysis. The study's findings indicate that AIS has positive impact on SMEs’ financial performance, particularly due to the broad scope and timeliness aspects. This study, therefore, recommends SMEs to adopt AIS that employs those aspects in order to assist them to generate better performance. Keywords: Accounting Information System, Broad Of Scope, Timeliness, Aggregation, Integration, and Financial Performancehttps://journal.maranatha.edu/index.php/jam/article/view/6607 |
| spellingShingle | Thalia Medina Lopung Ronald Rulindo Accounting Information System and SMEs’ Financial Performance in Indonesia Jurnal Akuntansi |
| title | Accounting Information System and SMEs’ Financial Performance in Indonesia |
| title_full | Accounting Information System and SMEs’ Financial Performance in Indonesia |
| title_fullStr | Accounting Information System and SMEs’ Financial Performance in Indonesia |
| title_full_unstemmed | Accounting Information System and SMEs’ Financial Performance in Indonesia |
| title_short | Accounting Information System and SMEs’ Financial Performance in Indonesia |
| title_sort | accounting information system and smes financial performance in indonesia |
| url | https://journal.maranatha.edu/index.php/jam/article/view/6607 |
| work_keys_str_mv | AT thaliamedinalopung accountinginformationsystemandsmesfinancialperformanceinindonesia AT ronaldrulindo accountinginformationsystemandsmesfinancialperformanceinindonesia |