The Failure of Accounting Information Systems as an Intervening Variable on the Performance of SMEs’ Factors

Robiur Putra, Syaka Khalisa

2022

Abstract

This study aims to examine and analyze the effect of accounting knowledge and education level on MSME performance with the application of accounting information systems as an intervening variable. The sample in this study is 189 respondents, who are SMEs in the area around DKI Jakarta, especially North Jakarta. The adequacy of the number of respondents is based on the approach used by Hair. The data collection technique used simple random sampling by distributing a questionnaire in the form of a google form and then distributing it to MSME actors through social media. The data processing method in this study uses Smart PLS (Partial Least Square) software which is used to test the hypothesis. The results f this study indicate that accounting knowledge has a significant effect on the application of accounting information systems and education level has a significant effect on MSME performance. The results of this study recommend to MSME actors if they want to improve the performance of the MSMEs they run, then MSME actors must study accounting science to be able to apply accounting information systems to their businesses.

Paper Citation

in Harvard Style

Putra R. and Khalisa S. (2022). The Failure of Accounting Information Systems as an Intervening Variable on the Performance of SMEs’ Factors. In Proceedings of the 3rd International Seminar and Call for Paper (ISCP) UTA ’45 Jakarta - Volume 1: ISCP UTA'45 Jakarta; ISBN 978-989-758-654-5, SciTePress, pages 135-143. DOI: 10.5220/0011977200003582

in Bibtex Style

@conference{iscp uta'45 jakarta22,
author={Robiur Putra and Syaka Khalisa},
title={The Failure of Accounting Information Systems as an Intervening Variable on the Performance of SMEs’ Factors},
booktitle={Proceedings of the 3rd International Seminar and Call for Paper (ISCP) UTA ’45 Jakarta - Volume 1: ISCP UTA'45 Jakarta},
year={2022},
pages={135-143},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011977200003582},
isbn={978-989-758-654-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 3rd International Seminar and Call for Paper (ISCP) UTA ’45 Jakarta - Volume 1: ISCP UTA'45 Jakarta
TI - The Failure of Accounting Information Systems as an Intervening Variable on the Performance of SMEs’ Factors
SN - 978-989-758-654-5
AU - Putra R.
AU - Khalisa S.
PY - 2022
SP - 135
EP - 143
DO - 10.5220/0011977200003582
PB - SciTePress