ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE
Keywords:
Micro, Small, Medium Enterprises (MSMEs), Accounting Information System, Performance
Abstract
Micro, Small, and Medium Enterprises (MSMEs) are businesses that must be controlled by a community group or family. Micro, Small, and Medium Enterprises (MSMEs) SMEs have a strategic role in national economic development because apart from contributing to national economic growth they can also provide a large workforce. The inability to present the accounting and information used is one of the weaknesses of the management side. This study focuses on the effect of accounting information systems on performance in Micro, Small, and Medium Enterprises (UMKM). Company performance is the condition of the company which is analyzed using financial analysis tools so that good and bad conditions can be produced that reflect the company's financial performance in a certain period. The population in this study are the owners of Micro, Small, and Medium Enterprises spread across the city of Pekanbaru with a total of 1,201 units. The sample of this research is 100 respondents who own Micro, Small, and Medium Enterprises (MSMEs). Sampling uses the convenience sampling technique, a convenience sample is formed when we select elements from a population on the basis of what elements are easily obtained by owners of Micro, Small, and Medium Enterprises (MSMEs). The analytical tool used in this study is multiple linear regression. The results of this study indicate that the accounting information system variables affect the performance variables of Micro, Small, and Medium Enterprises (MSMEs) in the Pekanbaru city area.
References
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Chandra, T., Renaldo, N., & Putra, L. C. (2018). Stock Market Reaction towards SPECT Events using CAPM Adjusted Return. Opción, Año 34(Especial No.15), 338–374.
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Ervillia, Puspa. 2009. Analisis Perumusan dan Penerapan Sistem Akuntansi pada Usaha Kecil dan Menengah (Studi Kasus UKM Waroeng Cokelat Bogor). Laporan Tugas Akhir. Jurusan Manajemen Institut Pertanian Bogor.
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Fazli, Mohd., Mohd Sam., Yasuo Hoshino., Md. Nor Hayati Tahir., 2011. The Adoption of Computerized Accounting System in Small Medium Enterprises in Melaka,Malaysia. International Journal of Business and Management 7, 12-25.
Hafni, L., Renaldo, N., Chandra, T., & Thaief, I. (2020). The Use of Regression Models with Supply Chain Management to Increase Financial Satisfaction of Generation Z. International Journal of Supply Chain Management, 9(5), 1641–1650.
Hla, D., & Teru, S. P. (2015). Efficiency of Accounting Information System and Performance Measures – Literature Review. International Journal of Multidisciplinary and Current Research, 3(Sept/Oct), 976–984. Retrieved from http://ijmcr.com
Ismail, N. A., & King, M. (2007). Factors Influencing the Alignment of Accounting Information Systems in Small and Medium Sized Malaysian Manufacturing Firms. Journal of Information Systems and Small Business, I (1-2), 1-20.
Kadek Wahyu Indralesmana, I.G.N. Agung Suaryana (2014), Penerapan Sistem Informasi Akuntansi Dan Kinerja Individu Pada Usaha Kecil Dan Menengah Di Nusa Penida, EJurnal Akuntansi Universitas Udayana 7.2 (2014): 345-356
La Midjan, dan Azhar Susanto. 2000. Sistem Informasi Akuntansi 1, Edisi Keenam: Lembaga Informasi Akuntansi.
Lesjak, D., S. Bobek, and J. Glogovsek. (1995). Information Technology Management In Small Firms: The Slovenian Case. Focus: Information Technology. Efmd Forum 95/1.
Maksoud, S.S.A., & Youssef, M.A.A. (2003). Information and Communication Technology for Small and Medium Enterprises in Egypt (Case Study). Cairo: SME Development Unit Ministry of Foreign Trade Egypt.
Naranjo-Gil, D. (2004). The Role of Sophisticated Accounting System in Strategy Management 1. The International Journal of Digital Accounting Research, IV (8), 125-144.
Nair, R.D. & Rittenberg, L.E. 1982, Impact of Standards Overload on Accounting Costs of Privatel Held Businesses, Working Paper No. 10- 82-47, University of Wisconsin, Madison, Wisconsin.
Narko. 2007. Sistem Akuntansi, Edisi Kelima. Yogyakarta : Yayasan Pustaka Nusantara.
Nugroho Widjajanto. 2001. Sistem Informasi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Trisakti : Erlangga.
Nyoto, Renaldo, N., Karuppannan, G., Bhuiyan, A. B., & Kumarasamy, M. M. (2021). The Determinance of the Financial Behavior among Graduate Students in Indonesia. Australian Finance & Banking Review, 5(1), 29–42. https://doi.org/https://doi.org/10.46281/afbr.v5i1.1009
Prihatni, Rida dan Diena Noviarini, 2012. The Comprehension and Application of Accounting Information Systems For The Small and Medium Enterprise. International Conference on Business and Economic Research 3, 26-41.
Pinasti, Margani. 2001. Penggunaan Informasi Akuntansi dalam Pengelolaan Usaha Para Pedagang Kecil di Pasar Tradisional Kabupaten Banyumas. Jurnal Ekonomi, Bisnis dan Akuntansi No. 1/Vol. 3/Mei.
Putra, R., & Renaldo, N. (2020). Peningkatan Kepuasan Kerja dan Kinerja Guru melalui Komitmen, Budaya Organisasi, Motivasi, dan Gaya Kepemimpinan Guru SLTA Sederajat di Kabupaten Rokan Hilir. Procuratio: Jurnal Ilmiah Manajemen, 8(1), 125–139.
Rachman, W.A. and Sularto, L. 2011. Analisis dan Desain Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah (Studi Kasus pada CV.Smart Teknologi Indonesia). Proceeding PESAT 4, 140-148.
Rainer, R.K., & Cegielski, C.G. (2011). Introduction to Information Systems: Supporting and Transforming Business (3rd ed.). United States: John Wiley & Sons.
Renaldo, N., Andi, Nur, N. M., Junaedi, A. T., & Panjaitan, H. P. (2021). Determinants of Firm Value for Wholesale Sub-sector Companies in 2016-2019 with Behavioral Accounting Approach. Journal of Applied Business and Technology, 2(1), 1–12.
Renaldo, N., Sudarno, & Hutahuruk, M. B. (2020a). The Improvement of Generation Z Financial Well-being in Pekanbaru. Jurnal Manajemen Dan Kewirausahaan, 22(2), 142–151. https://doi.org/10.9744/jmk.22.2.142-151
Renaldo, N., Sudarno, Hutahuruk, M. B., Junaedi, A. T., Andi, & Suhardjo. (2021). The Effect of Entrepreneurship Characteristics, Business Capital, and Technological Sophistication on MSME Performance. Journal of Applied Business and Technology, 2(2), 109–117.
Renaldo, N., Sudarno, S., & Hutahuruk, M. B. (2020b). Internal Control System Analysis on Accounts Receivable in SP Corporation. The Accounting Journal of Binaniaga, 5(2), 73. https://doi.org/10.33062/ajb.v5i2.382
Renaldo, N., Sudarno, S., Hutahuruk, M. B., Suyono, & Suhardjo. (2021). Internal Control System Analysis on Accounts Receivable in E-RN Trading Business. The Accounting Journal of Binaniaga, 6(2), 81–92. https://doi.org/10.33062/ajb.v5i2.382
Renaldo, N., Suhardjo, Putri, I. Y., Sevendy, T., & Juventia, J. (2021). Penilaian Harga Saham Berbasis Web pada Perusahaan Sektor Aneka Industri Tahun 2020. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 6(1), 91–102. Retrieved from http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/1309/711
Republik Indonesia. Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah.
Rudiantoro, Rizki & Siregar, Sylvia Veronica. 2011. Kualitas Laporan Keuangan UMKM Serta Prospek Implementasi SAK ETAP. Makalah Simposium Nasional Akuntansi XIV. Aceh
Romney, Marshall B., Steinbart, Paul John. Accounting Information System (8th ed.). New Jersey : Prentice Hall. 2000.
Romney, M.B., & Steinbart, P.J. (2011). Accounting Information System (12th ed.). New Jersey: Pearson Prentice Hall.
Sekaran, U., & Bougie, R. (2009). Research Method For Business: A Skill-Building Approach (5th ed.). United Kingdom: John-Wiley & Sons, Inc.
Siregar, A. R. (2009). Penggunaan Sistem dan Teknologi Informasi untuk Usaha Kecil dan Menengah. USU e-Journal (UJ), XI (2 Oktober 2005).
Suhairi, (2004), Personality, Accounting Knowledge, Accounting Information Usage And Performance: A Research On Entrepreneurship Of Indonesia Medium Industries, Disertasi, USM, Malaysia.
Suyono, Suhardjo, Renaldo, N., Sudarno, & Sari, S. F. (2021). Faktor-faktor yang mempengaruhi Corporate Social Responsibility dan Nilai Perusahaan. Procuratio: Jurnal Ilmiah Manajemen, 9(1), 88–100.
Tiyara sari (2011). Pemanfaatan Teknologi Informasi Dan Pengaruhnya Terhadap Kinerja UKM (Usaha Kecil Dan Menengah) Di Wilayah Surabaya.
Suhairi dan Wahdini (2006), Persepsi Akuntan Terhadap Overload Standar Akuntansi Keuangan (SAK) Bagi Usaha Kecil Dan Menengah, Makalah yang disampaikan pada SNAIX-Padang
Suhairi, Sofri Yahya & Hasnah Haron. 2004. Pengaruh Pengetahuan Akuntansi Dan Kepribadian Wirausaha Terhadap Penggunaan Informasi Akuntansi Dalam Pengambilan Keputusan Investasi. Makalah Simposium Nasional Akuntansi VII. Denpasar.
Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs. International Review of Management and Marketing, 8(2), 69–73. Retrieved from http://www.econjournals.com
Urquí, Elena Grande., Raquel Pérez Estébanez., Clara Muñoz Colomina., 2012. The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research11, 25-43.
Wilya (2013), Pengaruh Sistem Informasi Akunttasi terhadap Kinerja UMKM, skripsi Jurusan Akuntansi Universitas Syarif Hidayatullah
Yusrizal, Renaldo, N., & Hasri, M. O. (2021). Pengaruh Good Governance dan Whistleblowing System terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Risiko Sanksi Pajak sebagai Moderasi di KPP Pratama Pekanbaru Tampan. Bilancia: Jurnal Ilmiah Akuntansi, 5(2), 119–134.
Bodnar, Goerge H. dan William S. Hopwood. 2006. Sistem Informasi Akuntansi, Edisi 9. Yogyakarta : ANDI.
Chandra, T., Renaldo, N., & Putra, L. C. (2018). Stock Market Reaction towards SPECT Events using CAPM Adjusted Return. Opción, Año 34(Especial No.15), 338–374.
Emilia, Evi Wati. 2011. Persepsi Para Pelaku UKM (Usaha kecil dan Menengah) Terhadap Penerapan Akuntansi. Laporan Tugas Akhir. Jurusan Akuntansi Universitas Perbanas.
Ervillia, Puspa. 2009. Analisis Perumusan dan Penerapan Sistem Akuntansi pada Usaha Kecil dan Menengah (Studi Kasus UKM Waroeng Cokelat Bogor). Laporan Tugas Akhir. Jurusan Manajemen Institut Pertanian Bogor.
Fathkul, Moh Muhjib. 2010. Analisis Faktor-Faktor Yang Berpengaruh Secara Langsung dan Tidak Langsung Terhadap Kinerja Usaha Kecil & Menengah (UKM): Studi Pada Pelaku UKM Di Kabupaten Kebumen. Laporan Tugas Akhir. Jurusan Manajemen Universitas Diponogoro
Fazli, Mohd., Mohd Sam., Yasuo Hoshino., Md. Nor Hayati Tahir., 2011. The Adoption of Computerized Accounting System in Small Medium Enterprises in Melaka,Malaysia. International Journal of Business and Management 7, 12-25.
Hafni, L., Renaldo, N., Chandra, T., & Thaief, I. (2020). The Use of Regression Models with Supply Chain Management to Increase Financial Satisfaction of Generation Z. International Journal of Supply Chain Management, 9(5), 1641–1650.
Hla, D., & Teru, S. P. (2015). Efficiency of Accounting Information System and Performance Measures – Literature Review. International Journal of Multidisciplinary and Current Research, 3(Sept/Oct), 976–984. Retrieved from http://ijmcr.com
Ismail, N. A., & King, M. (2007). Factors Influencing the Alignment of Accounting Information Systems in Small and Medium Sized Malaysian Manufacturing Firms. Journal of Information Systems and Small Business, I (1-2), 1-20.
Kadek Wahyu Indralesmana, I.G.N. Agung Suaryana (2014), Penerapan Sistem Informasi Akuntansi Dan Kinerja Individu Pada Usaha Kecil Dan Menengah Di Nusa Penida, EJurnal Akuntansi Universitas Udayana 7.2 (2014): 345-356
La Midjan, dan Azhar Susanto. 2000. Sistem Informasi Akuntansi 1, Edisi Keenam: Lembaga Informasi Akuntansi.
Lesjak, D., S. Bobek, and J. Glogovsek. (1995). Information Technology Management In Small Firms: The Slovenian Case. Focus: Information Technology. Efmd Forum 95/1.
Maksoud, S.S.A., & Youssef, M.A.A. (2003). Information and Communication Technology for Small and Medium Enterprises in Egypt (Case Study). Cairo: SME Development Unit Ministry of Foreign Trade Egypt.
Naranjo-Gil, D. (2004). The Role of Sophisticated Accounting System in Strategy Management 1. The International Journal of Digital Accounting Research, IV (8), 125-144.
Nair, R.D. & Rittenberg, L.E. 1982, Impact of Standards Overload on Accounting Costs of Privatel Held Businesses, Working Paper No. 10- 82-47, University of Wisconsin, Madison, Wisconsin.
Narko. 2007. Sistem Akuntansi, Edisi Kelima. Yogyakarta : Yayasan Pustaka Nusantara.
Nugroho Widjajanto. 2001. Sistem Informasi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Trisakti : Erlangga.
Nyoto, Renaldo, N., Karuppannan, G., Bhuiyan, A. B., & Kumarasamy, M. M. (2021). The Determinance of the Financial Behavior among Graduate Students in Indonesia. Australian Finance & Banking Review, 5(1), 29–42. https://doi.org/https://doi.org/10.46281/afbr.v5i1.1009
Prihatni, Rida dan Diena Noviarini, 2012. The Comprehension and Application of Accounting Information Systems For The Small and Medium Enterprise. International Conference on Business and Economic Research 3, 26-41.
Pinasti, Margani. 2001. Penggunaan Informasi Akuntansi dalam Pengelolaan Usaha Para Pedagang Kecil di Pasar Tradisional Kabupaten Banyumas. Jurnal Ekonomi, Bisnis dan Akuntansi No. 1/Vol. 3/Mei.
Putra, R., & Renaldo, N. (2020). Peningkatan Kepuasan Kerja dan Kinerja Guru melalui Komitmen, Budaya Organisasi, Motivasi, dan Gaya Kepemimpinan Guru SLTA Sederajat di Kabupaten Rokan Hilir. Procuratio: Jurnal Ilmiah Manajemen, 8(1), 125–139.
Rachman, W.A. and Sularto, L. 2011. Analisis dan Desain Sistem Informasi Akuntansi pada Usaha Kecil dan Menengah (Studi Kasus pada CV.Smart Teknologi Indonesia). Proceeding PESAT 4, 140-148.
Rainer, R.K., & Cegielski, C.G. (2011). Introduction to Information Systems: Supporting and Transforming Business (3rd ed.). United States: John Wiley & Sons.
Renaldo, N., Andi, Nur, N. M., Junaedi, A. T., & Panjaitan, H. P. (2021). Determinants of Firm Value for Wholesale Sub-sector Companies in 2016-2019 with Behavioral Accounting Approach. Journal of Applied Business and Technology, 2(1), 1–12.
Renaldo, N., Sudarno, & Hutahuruk, M. B. (2020a). The Improvement of Generation Z Financial Well-being in Pekanbaru. Jurnal Manajemen Dan Kewirausahaan, 22(2), 142–151. https://doi.org/10.9744/jmk.22.2.142-151
Renaldo, N., Sudarno, Hutahuruk, M. B., Junaedi, A. T., Andi, & Suhardjo. (2021). The Effect of Entrepreneurship Characteristics, Business Capital, and Technological Sophistication on MSME Performance. Journal of Applied Business and Technology, 2(2), 109–117.
Renaldo, N., Sudarno, S., & Hutahuruk, M. B. (2020b). Internal Control System Analysis on Accounts Receivable in SP Corporation. The Accounting Journal of Binaniaga, 5(2), 73. https://doi.org/10.33062/ajb.v5i2.382
Renaldo, N., Sudarno, S., Hutahuruk, M. B., Suyono, & Suhardjo. (2021). Internal Control System Analysis on Accounts Receivable in E-RN Trading Business. The Accounting Journal of Binaniaga, 6(2), 81–92. https://doi.org/10.33062/ajb.v5i2.382
Renaldo, N., Suhardjo, Putri, I. Y., Sevendy, T., & Juventia, J. (2021). Penilaian Harga Saham Berbasis Web pada Perusahaan Sektor Aneka Industri Tahun 2020. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 6(1), 91–102. Retrieved from http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/article/view/1309/711
Republik Indonesia. Undang-Undang Republik Indonesia Nomor 20 Tahun 2008 tentang Usaha Mikro, Kecil dan Menengah.
Rudiantoro, Rizki & Siregar, Sylvia Veronica. 2011. Kualitas Laporan Keuangan UMKM Serta Prospek Implementasi SAK ETAP. Makalah Simposium Nasional Akuntansi XIV. Aceh
Romney, Marshall B., Steinbart, Paul John. Accounting Information System (8th ed.). New Jersey : Prentice Hall. 2000.
Romney, M.B., & Steinbart, P.J. (2011). Accounting Information System (12th ed.). New Jersey: Pearson Prentice Hall.
Sekaran, U., & Bougie, R. (2009). Research Method For Business: A Skill-Building Approach (5th ed.). United Kingdom: John-Wiley & Sons, Inc.
Siregar, A. R. (2009). Penggunaan Sistem dan Teknologi Informasi untuk Usaha Kecil dan Menengah. USU e-Journal (UJ), XI (2 Oktober 2005).
Suhairi, (2004), Personality, Accounting Knowledge, Accounting Information Usage And Performance: A Research On Entrepreneurship Of Indonesia Medium Industries, Disertasi, USM, Malaysia.
Suyono, Suhardjo, Renaldo, N., Sudarno, & Sari, S. F. (2021). Faktor-faktor yang mempengaruhi Corporate Social Responsibility dan Nilai Perusahaan. Procuratio: Jurnal Ilmiah Manajemen, 9(1), 88–100.
Tiyara sari (2011). Pemanfaatan Teknologi Informasi Dan Pengaruhnya Terhadap Kinerja UKM (Usaha Kecil Dan Menengah) Di Wilayah Surabaya.
Suhairi dan Wahdini (2006), Persepsi Akuntan Terhadap Overload Standar Akuntansi Keuangan (SAK) Bagi Usaha Kecil Dan Menengah, Makalah yang disampaikan pada SNAIX-Padang
Suhairi, Sofri Yahya & Hasnah Haron. 2004. Pengaruh Pengetahuan Akuntansi Dan Kepribadian Wirausaha Terhadap Penggunaan Informasi Akuntansi Dalam Pengambilan Keputusan Investasi. Makalah Simposium Nasional Akuntansi VII. Denpasar.
Trabulsi, R. U. (2018). The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs. International Review of Management and Marketing, 8(2), 69–73. Retrieved from http://www.econjournals.com
Urquí, Elena Grande., Raquel Pérez Estébanez., Clara Muñoz Colomina., 2012. The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research11, 25-43.
Wilya (2013), Pengaruh Sistem Informasi Akunttasi terhadap Kinerja UMKM, skripsi Jurusan Akuntansi Universitas Syarif Hidayatullah
Yusrizal, Renaldo, N., & Hasri, M. O. (2021). Pengaruh Good Governance dan Whistleblowing System terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Risiko Sanksi Pajak sebagai Moderasi di KPP Pratama Pekanbaru Tampan. Bilancia: Jurnal Ilmiah Akuntansi, 5(2), 119–134.
Published
2021-09-29
How to Cite
Renaldo, N., Suharti, Andi, Putri, N. Y., & Cecilia. (2021). ACCOUNTING INFORMATION SYSTEMS INCREASE MSMEs PERFORMANCE. Journal of Applied Business and Technology, 2(3), 261-270. https://doi.org/10.35145/jabt.v2i3.83
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Articles
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