Pengaruh Sistem Informasi Akuntansi dan Teknologi Informasi Pada Kinerja Keuangan

This study aims to explore the moderating effect of accounting information systems (AIS) on the relationship between financial management (FM) and its dimensions (working capital management, financial reporting, and non-current asset management) on the financial performance (FP) of small and medium enterprises in the Republic of Yemen. The study used a quantitative model approach, with data collected via a cross-sectional questionnaire to evaluate the connections within the proposed model. The data was collected from a sample of 287 individuals from SMEs according to the cluster method and analyzed with structural equation modeling (SEM) using SmartPLS software. The results revealed that financial management (non-current asset management and financial reporting) positively and significantly affects financial performance. On the contrary, there is no effect of working capital management on financial performance. More importantly, accounting information systems do not moderate the relationship between financial management and financial performance. The results of the study provide theoretical and practical implications for SME managers on how financial management dimensions and accounting information systems work together to enhance the level of financial performance in SMEs. The interaction between financial management practices and accounting information systems can empower SMEs to make more informed financial decisions. By leveraging this interaction effectively, businesses can optimize resource allocation, investment strategies, and risk management processes.

This study investigates the influence of Accounting Information Systems (AIS) on stock return and financial performance. When it comes to organizations, AIS play a crucial part in the process of acquiring, processing, and communicating financial information. The efficient functioning of AIS has the potential to impact stock returns and overall financial performance, making it an essential area of research. The study employs a comprehensive analysis of relevant literature, empirical data, and statistical techniques to examine the relationship between AIS and stock return as well as financial performance. The findings of this study aim to provide insights into the extent to which AIS influences stock return and financial performance. A positive relationship between a well-functioning AIS and stock return is expected, given the importance of accurate and timely financial information in investors' decision-making process. Financial performance parameters including profitability, efficiency, and liquidity are all expected to benefit from a robust AIS. There are major practical and theoretical ramifications of this study. Companies may benefit from better decisions on AIS improvements, maintenance, and rollout if they have a firm grasp of how AIS affects stock performance and overall financial results. According to the data, the efficacy of the accounting information system based on IT has a P value of –0.009, while its t value is equal to 0.027. According to the findings, the return on assets (ROA) has a P value that is equal to –0.592, while its t value is equal to 0.13. Further, AIS's significance in evaluating a firm's financial health and making investment decisions may be better understood. As a result of analyzing how Accounting Information Systems affect stock return and financial performance, this study adds to the current body of information. The results will enhance our understanding of the role of AIS in shaping investment outcomes and financial success.

The purpose of this study was to determine the effect of Expertise Level, and Effectiveness of Accounting Information Systems (AIS) on the Performance of Small and Medium Enterprises (SMEs) in Langsa City through the Utilization of Information Technology. The research sample was taken by stratified sampling method. The number of samples used in the study were 96 respondents. Data analysis used path analysis with 2 equations, namely: I = 10,430 + 0,200 X1 + 0,315 X2 and Y = 6,916 + 0,138 X1 + 0,281 X2 + 0,242 I. Path analysis test results equation 1 shows the level of expertise and effectiveness of accounting information systems (SIA) ) has a significant effect on the use of information technology, while equation 2 shows the level of expertise and effectiveness of accounting information systems (AIS) and the use of information technology has a significant effect on the performance of small and medium enterprises (SMEs). The results of the Sobel test of the use of Information Technology can mediate the effect of Expertise Level with a t-count value = 2.32251 and AIS Effectiveness with a t-count value = 2.14403 on the performance of Small and Medium Enterprises. The results of the coefficient of determination test show the contribution of equation 1 to the value of the correlation coefficient (R) of 0.407 and determination (R2) of 0.166 or 16.6% while the remaining 83.4% is influenced by other variables, and equation 2 the value of the correlation coefficient (R) of 0.637 and determination (R2) of 0.405 or 40.5% while the remaining 59.5% is influenced by other variables.

The purpose of this paper is to analyse the impact of the accounting information system (AIS) components in enhancing the AIS performance in enterprise. This study obtained primary data using survey methods by a considerable representative sample of public enterprises in Kosovo. The collected data was analysed by descriptive statistics, correlation and multiple linear regression analysis. The analysed results provide an overview of the impact of AIS components in enhancing the AIS performance in enterprises. The AIS components has been expressed through characteristics of AIS, designers of AIS, information technology, professional education, regulations, laws, standards and accounting practices. Irrespective of the research outcomes, it is apparent that the AIS exhibits a strong correlation with the operational aspects of public enterprises in Kosovo, underscoring its pivotal significance in facilitating diverse functions within these enterprises. The findings emphasize the importance of the AIS components, towards enhancing the performance of AIS in public enterprises in Kosovo. Furthermore, this research paper indicates that there is a positive relationship among AIS components, AIS characteristics, AIS designers, information technology, professional education, regulations, laws, accounting standards and practices and AIS performance. These findings also underscore the significance of taking into account and optimizing each of these elements in order to maximize the advantages and results of implementing an AIS and enhancing performance in public enterprises.

MSMEs are required to be able to provide information related to financial position and changes in financial position that are useful in making decisions. Based on the results of interviews, several small and medium enterprises in the city of Denpasar still experience difficulties in preparing financial reports for the purposes of measuring the performance of small and medium enterprises. A good accounting information system is needed to facilitate MSMEs in preparing financial reports, one of which is for the purposes of measuring the performance of MSMEs. in this study will examine the effect of the application of accounting information systems and company categories on the ability to compile financial reports of small and medium enterprises in BALI, Denpasar city. The sample in the study amounted to 100 MSMEs. The data analysis technique used Partial Least Square (PLS) analysis. As a result, the application of the accounting information system has a positive effect on the ability to measure the performance of small and medium enterprises in Denpasar, Bali and the category of small and medium enterprises has no effect on the ability to measure the performance of small and medium enterprises in Denpasar. the city of BALI.

This study aims to determine the effect of financial literacy, financial inclusion, and financial Management on the performance of MSMEs. This study is a type of quantitative research. The population of this study is all MSMEs in the Sleman Regency. The research sample was obtained using the Slovin formula with a purposive sampling method and a margin of error of 10%. The number of samples was 100 people. This study used primary data and questionnaires to collect data. Data analysis in this study used the Smart PLS program. The study results indicate that Financial Literacy affects the Financial Performance of Sleman Regency. Financial Inclusion Affects the Financial Performance of MSME Actors in Sleman Regency. Financial Management Does Not Affect the Financial Performance of MSME Actors in Sleman Regency. Financial Management does not strengthen financial literacy on financial performance. Financial Management does not reinforce financial inclusion in the financial performance of MSME actors in the Sleman Regency. The implication of the results of this study is the importance of improving financial literacy through training or mentoring programs to increase awareness of the risks faced if financial literacy is low, such as poor debt management or misinvestment—the importance of seeking information about financial products that suit your business needs.

Accounting information systems are very important for small and medium enterprises (SMEs), because through a proper accounting information system, small and medium enterprises can provide complete information on the financial position of small and medium enterprises. So far, SMEs have not organized and used accounting information optimally in financial management so that the financial performance of SMEs is known . The purpose of this study was to determine the effect of accounting information systems on financial performance in SMEs. This research is a causal associative research with quantitative techniques. The population in this study are small and medium enterprises in the Tanjung Rejo Village area as many as 41 SMEs and the sample is a total population of 41 respondents. The data were analyzed using simple regression analysis and to answer the research hypothesis using the t test at a significance level of 95% ( = 0.05). The results obtained that there is an effect of accounting information systems on financial performance in small and medium enterprises.

Developments in the business sector is intricately linked with advancements of the information technology. Consequently, entrepreneurs are anticipated to utilise the advancements provided by this technology. This study aims to assess the effects of the integration between financial technology (fintech) and accounting information system (AIS) software on the financial performance of micro, small, and medium enterprises (MSMEs). This study investigated 511 MSMEs situated in different areas of Indonesia that employ technology and digitalization in their manufacturing operations. The data was gathered through questionnaires via Google Forms and the utilisation of purposive sampling technique. This study uses PLS-SEM (Partial Least Squares Structure Equation Model) for its analysis. The findings suggest that the utilisation of fintech and AIS software greatly enhances the financial performance of MSMEs. The findings of this study will give advantages to MSMEs as they expand their operations, considering the significance of digital technology in the business sphere which require entrepreneurs, particularly those from the millennial cohort, to augment their digital literacy.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

This study investigated the moderating effect of Internal Audit Quality on the relationship between Accounting Information System and Financial Reporting Quality of listed Deposit Money Banks in Nigeria. The main objective was to determine how Accounting Information System attributes which includes Service Quality and System Control influence the quality of financial reporting and how Internal Audit Quality enhances or weakens these relationships. The study was underpinned by the DeLone and McLean (2003) Information System Success Model, Agency and Technology Acceptance theories, both emphasizing the role of technological and human resources in achieving efficient, reliable, and transparent reporting outcomes. A cross-sectional survey research design was adopted. The population consisted of all fourteen (14) listed DMBs in Nigeria, from which data were collected from 140 respondents drawn from accounting, audit, and information technology departments. Census sampling was used, and the data were obtained through structured questionnaires based on a five-point Likert scale. The research instrument was validated through expert review and factor analysis, while reliability was confirmed using Cronbach's alpha. Data analysis employed Partial Least Squares Structural Equation Modeling due to its robustness in handling small samples and complex latent constructs. Diagnostic tests confirmed data normality, linearity, and absence of multicollinearity. Findings revealed that all four Accounting Information System proxies significantly and positively influence financial reporting quality. Specifically, service quality contributed to the timeliness of financial information; and system control safeguarded data integrity and reliability. Furthermore, Internal Audit Quality was found to significantly moderate the relationship between Accounting Information System and Financial Reporting Quality, especially in areas of service quality and system control, implying that strong internal audit functions enhance data assurance, system reliability, and transparency in financial reporting. It recommends that bank management should periodically review Accounting Information System processes, strengthen cybersecurity infrastructure, ensure effective internal audit oversight, and engage competent auditors with Information Technology expertise. Audit committees should also enforce audit recommendations and integrate audit oversight into Accounting Information System processes to enhance reliable, timely, and unbiased financial reporting in Nigerian banks. Keywords: Accounting Information System, Internal Audit Quality, Financial Reporting Quality, Deposit Money Banks in Nigeria

The study aims to empirically analyze the influence of e-commerce, accounting information systems and human resources (HR) on the financial performance of micro, small and medium enterprises (MSMEs) in Denpasar City. In determining the sample,the researdh used the Slovin formula with the results obtained by a total of 100 MSMEs with a sampling method, namely probability random sampling using stratified random sampling. The data analysis technique used is partial least square-based structural equation model. The results of the study show that e-commerce, variabels, accounting information systems and human resources (HR) have a significant positive influence on business financial performance.

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

The role of information technology (IT) during the Covid 19 pandemic has made everything in business easy. The role of technology in business during a pandemic also makes it easier for entrepreneurs to navigate buying and selling activities and services. Technology makes it easy to shorten time saving business costs, as in business financial records that make one financial report must record everything manually with technology done automatically with the help of accounting software. Research purposes to test resources-based view theory in relation to the implementation of IT to produce operational performance and financial performance of small and medium enterprises (SMEs). The research was conducted on SMEs in Bali. The research method used to answer the research objectives uses a quantitative test approach Partial Least Square. Based on data analysis, it was found that the development of SME IT Adoption had an effect positive on IT Assimilation, but directly IT Adoption is not able to improve operational performance and financial performance. IT assimilation can improve the operational performance and financial performance of SMEs. Operational performance is not able to mediate the effect of IT adoption on the financial performance of SMEs. IT assimilation is a fully mediating variable in the relationship between IT and the operational performance and financial performance of SMEs in Bali. The results of the study show that IT resource management through a technology-based business competency model can succeed in realizing Organizational Capability that can be used to build business competitiveness if the organization or business unit that adopts it pre-determines IT integration in accordance with the vision, mission, and goals of the organization. This is very important to implement in an effort to adapt to uncertain business world conditions, such as when Covid 19 occurred.

The performance of Micro, Small and Medium Enterprises is one of the benchmarks for achieving business goals. Improving performance is the key for a business to develop and compete successfully and prevent bankruptcy. This research aims to examine the influence of accounting information systems, financial literacy and access to capital on the performance of MSMEs. This research used a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, which resulted in a total of 100 respondents in MSMEs in Kediri District. The sample was selected using the Simple Random Sampling method, and data was collected through a questionnaire. The data used is primary data in the form of responses from respondents, and processed using SPSS. The results of this research show that accounting information systems (X1), financial literacy (X2), and access to capital (X3) have a positive and significant effect on the performance of MSMEs (Y) in Kediri District. The better the accounting information system, financial literacy and access to capital, the better the performance of MSMEs in Kediri District.