Analisis Penerapan Sistem Informasi Akuntansi terhadap Efektivitas Pengelolaan Keuangan pada Usaha Kecil Menengah pada Kabupaten Tabanan Provinsi Bali

Authors

  • Luh Gede Bevi Libraeni Institut Bisnis dan Teknologi Indonesia
  • Ni Putu Eka Kherismawati Institut Bisnis dan Teknologi Indonesia

DOI:

https://doi.org/10.23887/ekuitas.v12i1.83413

Keywords:

Accounting information system, technology acceptance model, UMKM tabanan regency

Abstract

Accounting information systems are very important systems to use, especially in the era of technological development. To support the growth and development of MSMEs, good financial management of human resources is needed to create businesses that have financial reports with clear profit and loss flows. Financial reports will help determine business decisions for MSME players. This research aims to determine the effectiveness and efficiency of using accounting information systems for financial management of MSMEs in Tabanan Regency. The type of data used in this research is quantitative data. The research method uses random sampling, with 100 respondents. This research instrument uses a questionnaire with a Technology Acceptance Model (TAM) approach, namely a conceptual model used to measure the level of technology acceptance by users. The results of this research indicate that the implementation of an accounting information system influences the effectiveness of financial management in small and medium enterprises in Tabanan Regency, Bali Province.

References

Fathul Aminudin Aziz, H., and H. Tri Utami. 2019. “The Influence of the Use of Accounting Information and Information Technology on the Success of Business Performance (A Survey on Micro, Small and Medium Enterprises (MSMEs) of Superior Products in Banyumas Regency).” KnE Social Sciences 3(13):1073. doi: 10.18502/kss.v3i13.4268.

Julianto IP, Wiguna IGNH, Yasa INP. Analysis of the Digitalization of Accounting Information Systems in Supporting the Sustainability of MSMEs During the Pandemic (Study on MSMEs in Buleleng Regency). JIMAT (Jurnal Ilm Mhs Akuntansi) Undiksha. 2022;13(04):1277–84.

McDermott O, Nelson S, Antony J, Sony M. Industry 4.0 readiness in west of Ireland small and medium and micro enterprises–an exploratory study. Qual Manag J [Internet]. 2023;30(2):105–20. https://doi.org/10.1080/10686967.2023.2171325

Nurhikmah Esti Prastika DEP. Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kota Pekalongan. 2019;7.

Pardani KK, Damayanthi I. Pengaruh Pemanfaatan Teknologi, Partisipasi Pemakai, Manajemen Puncak Dan Kemampuan Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akunt Univ Udayana. 2017;19(3):2234–61.

Pusata M, Meitriana MA, Sujana IN. Efektivitas Sistem Informasi Akuntansi (Sia) Pada Lembaga Perkreditan Desa Di Kecamatan Tejakula. J Pendidik Ekon Undiksha. 2019;10(1):241.

Reni Fatwitawati S.E. MA. Pengelolaan Keuangan Bagi Usaha Mikro KecilMenengah (UMKM) Di Kelurahan Airputih Kecamatan Tampan Kota Pekanaru. Sembadha Semin Has Pengabdi Kpd Masy. 2018;01(01):225–9

Sunariani NN, Suryadinata AO, Mahaputra IIR. Pemberdayaan Usaha Mikro Kecil Dan Menengah (UMKM) Melalui Program Binaan Di Provinsi Bali. J Ilm Manaj dan Bisnis. 2017;2(1):1–20.

Suci YR. Usaha Mikro, Kecil dan Menengah. UU No 20 Tahun 2008. 2008;(1):1–31.

Ummah, Masfi Sya’fiatul. 2019. “PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI KOTA PEKALONGAN.” Https://Jurnal.Pekalongankota.Go.Id/Index.Php/Litbang/Article/View/86/83 11(1):1–14.

Wahyuni, Titis, Marsdenia Marsdenia, and Istiadi Soenarto. 2018. “Analisis Pengaruh Penerapan Sistem Informasi Akuntansi Terhadap Pengukuran Kinerja UMKM Di Wilayah Depok.” Jurnal Vokasi Indonesia 4(2). doi: 10.7454/jvi.v4i2.97.

Wiralestari W, Friyani R. Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Aplikasi Lamikro Pada Usaha Kuliner Tm Cemal Cemil. J Karya Abdi Masy. 2019;3(1):62–6]

Downloads

Published

2024-10-07

Issue

Section

Articles