PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGETAHUAN AKUNTANSI TERHADAP PERKEMBANGAN USAHA UMKM KOTA SAMARINDA

Muhammad Yuda Ramadan Rina Masithoh Haryadi Ahmad Sirri 3

Abstract


This study examines the impact of the implementation of Accounting Information Systems (AIS) and accounting knowledge on the development of MSME businesses. Using a descriptive research method, it aims to describe and analyze the relationship between these variables and MSME growth. The findings reveal that both AIS implementation and accounting knowledge have significant positive effects on business development, with respective t-count values (3.400 and 2.703) exceeding the t-table threshold (1.672) and significance levels below 0.05. Simultaneously, the combined effect showed an F-count of 31.418, indicating a highly significant influence. MSMEs utilize AIS and accounting knowledge at various complexity levels, from basic applications by individuals to more advanced stages requiring skilled workers.

Keywords


Management Audit, Internal Control System, Inventory Function, Effectiveness

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References


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DOI: https://doi.org/10.31293/jma.v14i1.8931

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