Abstract
Micro, Small, Medium Enterprises (MSMEs) is the enterpises a business has to control by group 
 society or families.
 Micro, Small, Medium Enterprises (MSMEs) SMEs has a strategic role in national economic 
 development, because in addition to contributing to national economic growth also can provide the employees in 
 large numbers. Inability to provide accounting and used information is one of the weakness of the side of 
 management. This study focus on influence accounting information system toward performance in a company 
 Micro, Small, Medium Enterprises (MSMEs). 
 Performance of the firms is a condition of the companies that were analyzed with the tools of financial 
 analysis so it can be good and bad condition that reflect the firms financial performance in a particular period.
 The population in tihis study is owners Micro, Small, Medium Enterprises which are distribute 1.201 unit the 
 city of Pekalongan. The sample of this was 100 respondent owners in Micro, Small, Medium Enterprises 
 (MSMEs). The sample using convinience sampling technics, convenience sample is formed when we select 
 elements from a population on the basis of what elements are easy to obtain with owners Micro, Small, Medium 
 Enterprises (MSMEs). 
 The analytical tool used in this study is multiple linear regression. The result of this study indicated a 
 variable accounting information system affect on variable performance Micro, Small, Medium Enterprises 
 (MSMEs) in Pekalongan city area.
 
 Keywords : Micro, Small, Medium Enterprises (MSMEs), accounting information system,performance
Highlights
Introduction to InformationSystems: Supporting and Transforming Business (3rd ed.).United States: John Wiley & Sons.Republik Indonesia
The result of this study indicated a variable accounting information system affect on variable performance Micro, Small, Medium Enterprises (MSMEs) in Pekalongan city area
The impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs. The International Journal of Digital Accounting Research
Summary
Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu penggerak perekonomian rakyat yang tangguh. Usaha Mikro Kecil Menengah (UMKM) mempunyai peranan yang penting dalam pertumbuhan ekonomi dan industri suatu negara, suatu badan usaha khususnya UMKM dituntut untuk melakukan perubahan guna meningkatkan daya saingnya, hal ini karena banyak dari para pengusaha kecil dan menengah berangkat dari industri keluarga / rumahan sehingga pengelolaanya tidak dimanajemen dengan baik. Kota yang terkenal dengan para pengusahanya, rata rata pengusaha tersebut bergerak dalam skala rumahan. Disperindagkop Kota Pekalongan mengungkapkan bahwa pertumbuhan industri rumahan berdasarkan sentra terkalkulasi dengan jumlah yang cukup besar. Disperindagkop Kota Pekalongan mengungkapkan bahwa pertumbuhan industri rumahan berdasarkan sentra terkalkulasi dengan jumlah yang cukup besar. terlihat pada table I.I dibawah ini
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