ANALYSIS OF THE EFFECT OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON MSME PERFORMANCE MEASUREMENT CAPABILITY IN DENPASAR CITY
I Nyoman Sutapa (1) Ni Luh Putu Mita Miati (2)

Fakultas Ekonomi dan Bisnis Universitas Warmadewa

Abstract

In the Asean Economic Community, it is hoped that micro, small and medium enterprises can survive and continue to increase their contribution to the country^s economy and be able to compete in the global market. To achieve this, one of which requires a good accounting recording and reporting system to assess the company^s performance. Important functions established by accounting information system in an organization include- Collecting and storing data about activities and transactions, processing data into information that can be used in the decision-making process and exercising precise control over organizational assets. Considering that micro, small and medium enterprises are still constrained by the preparation of reports, many micro, small and medium enterprises are unable to become large because they do not have systematic bookkeeping, as a result there is no strict choice between personal money and company money. This research design uses descriptive analysis method to describe the implementation of accounting information system in micro, small and medium enterprises in the city of Denpasar. Regression test analysis was also carried out in this study to examine the effect of the application of SIA on the performance measurement of micro, small and medium enterprises in the city of Denpasar. The population in this study were 97,277 enterprises. In this study, using a sample using the Slovin formula in determining the amount of 100 enterprises. The data collection method in this study is a questionnaire. In this study, the variables to be examined are the variables of Accounting Information System Application (x) and Financial Performance Measurement (y). The data analysis technique in this study is to use descriptive statistical analysis to describe the variables and analysis of the Partial Least Square PLS with the help of the PLS 3.0 smart application. Based on the results of data analysis, it can be concluded that H1 is accepted.

Keywords: accounting information system, performance measurement

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