Factors Influencing Small And Medium Enterprises' Behavior And Intention To Adopt Accounting Information System (AIS) Based Information Technology (IT)

2019 ◽  
Author(s):  
Lee Zi Qi ◽  
Shakerin Ismail
Keyword(s):  
Information Technology ◽  
Information System ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Accounting Information System ◽  
Intention To Adopt ◽  
Factors Influencing ◽  
Medium Enterprises

scholarly journals IPTEKS PENGGUNAAN MODAL PADA USAHA KECIL DAN MENENGAH MENGGUNAKAN LAPORAN KEUANGAN AKUNTANSI

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Tesalonika Theresa Mutiara Lonto ◽  
Sonny Pangerapan
Keyword(s):  
Information System ◽  
Market Share ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Financial Statements ◽  
Accounting Information System ◽  
Advantages And Disadvantages ◽  
Medium Enterprises ◽  
Starting A Business

Small and medium enterprises are businesses run by a person / group of people to build a business. To run it you should use financial statements with an accounting information system. Because, using financial statements can find out the advantages and disadvantages of the business being run. When starting a business, we must find out the strategic place and market share that will become the place of business to run. By doing all that is needed we can do business well. Through this research, it was explained how to run a business by getting a loan from the Office of Cooperatives and Small and Medium Enterprises and ways to obtain these loans. This study also aims to find out how to run a business using financial statements with accounting information systems.Keywords: evaluating, effectiveness, grant disbursement procedure

scholarly journals Determinants of the Quality Financial Information Small and Medium Enterprises Sector

2021 ◽  
Vol 2 (4) ◽  
pp. 1197-1202
Author(s):  
Aris Eddy sarwono ◽  
Asih Handayani
Keyword(s):  
Information System ◽  
Formal Education ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Skills Training ◽  
Primary Data ◽  
Education Programs ◽  
Training And Education ◽  
Accounting Information System ◽  
Medium Enterprises

This study aims to determine the effect of owner support, personal technical skills, training and education programs, age, gender, length of business and formal education on the performance of accounting information systems. This research was conducted on Small and Medium Enterprises (SMEs) in the Solo Raya area. The type of data used is quantitative data. The data source used is primary data. Data collection techniques using a questionnaire. The population in this study is SMEs in the Solo Raya area. The sampling technique used purposive sampling method with the number of samples determined with a specific purpose as many as 56 SMEs. The results showed that the variables of owner support, personal technical ability, training and education programs had an effect on the performance of the accounting information system, while variables of age, gender, length of business and formal education had no effect on the performance of the accounting information system.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP SISTEM INFORMASI AKUNTANSI (SIA) PADA USAHA KECIL MENENGAH (UKM) DI BANDAR LAMPUNG

2020 ◽  
Vol 2 (1) ◽  
pp. 1-18
Author(s):  
Meita Sekar Sari ◽  
Sugiyani Sugiyani
Keyword(s):  
Information System ◽  
Regression Analysis ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Return On Assets ◽  
Current Ratio ◽  
Accounting Information System ◽  
Return On Equity ◽  
Net Profit ◽  
Medium Enterprises

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.

scholarly journals Use of Accounting Information System, Accounting Standards of Small and Medium Entitles in SmallL and Medium Micro Businessesin Mojokerto Regency, East Java Province

2021 ◽  
Vol 2 (3) ◽  
pp. p1
Author(s):  
Untung Lasiyono ◽  
Suhary Anto
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Research Subjects ◽  
Accounting Information System ◽  
Medium Enterprises

This study is a qualitative study that analyzed Micro, Small and Medium Enterprises (MSMEs) in Mojokerto Regency, East Java Province in carrying out financial reporting through an accounting information system based on Financial Accounting Standards for Micro, Small and Medium-sized Entities (FAS EMKM). The research was conducted in the Mojokerto Regency, East Java Province where the research subjects were MSMEs actors, while the object studied was an accounting information system based on financial accounting standards for micro, small and medium entities in MSMEs. By using a triangulation approach in collecting data, namely interviews, observations and documentation, the data analysis carried out also refers to a triangulation approach, so that the data obtained are then analyzed and discussed with reference to theory and empirical. The results of data analysis show that MSMEs actors have not as a whole implemented an accounting information system. MSMEs actors only record simple transactions including sales, purchases, debts, receivables, profit or loss. Likewise, because the accounting information system has not been implemented, the financial accounting standards of micro, small and medium entities have not been implemented by MSMEs actors.

scholarly journals Development of accounting information system and accounting standards for small and medium enterprises (SME)

2018 ◽  
Vol 49 ◽  
pp. 02006
Author(s):  
Endang Satyawati ◽  
Mujiyono
Keyword(s):  
Information System ◽  
Small Business ◽  
Financial Reporting ◽  
Small And Medium Enterprises ◽  
Accounting Information ◽  
Accounting System ◽  
Application Development ◽  
Accounting Information System ◽  
Business Enterprises ◽  
Medium Enterprises

At this time, small and medium enterprises play an important role in improving the economy of Indonesia, in terms of business number, job creation, and growth of national Economy. At this time many small, and medium enterprises are still in the manual recording process of financial transactions and financial reporting. The objective of this study is to develop an accounting information system method with Rapid Application Development (RAD) for SME as to answer whether there is an increased quality of information system in SME. The results of this research are as follows: 1) The small business enterprises are dominated by human resources. 2). Many of the owners of the small business enterprises do not understand the accounting and financial report system well. They operate with manual and conservative descriptions with a simple book noted. They have not known or have not been accustomed to computerized accounting system as well as have not known whether or not it is useful to support their business continuity. 3) Personal expenses and operational expenses paid by using the same sources.

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