The Failure of Accounting Information Systems as an Intervening

Variable on the Performance of SMEs’ Factors

Robiur Rahmat Putra and Syaka Nur Khalisa

Universitas 17 Agustus 1945 Jakarta, Indonesia

Keywords: Accounting Knowledge, Education Level, MSME Performance, Application of Accounting Information

Systems.

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.

1 INTRODUCTION

Micro, Small, and Medium-sized Enterprises

(MSMEs) are increasingly experiencing development

and more and more MSME actors are found from year

to year in various regions. In the first two years of the

Covid-19 pandemic, it is 2020-2021, the condition of

MSMEs experienced a decline. At that time more

than 48% of MSMEs experienced problems with raw

materials, 77% of their income decreased, 88% of

MSMEs experienced a decline in product demand,

and even 97% of MSMEs experienced a decline in

asset value. According to data from the Indonesian

Joint Funding Fintech Association (AFPI), in 2020

there are around 46.6 million of the 64 million

MSMEs in Indonesia that do not have access to

capital from banks or non-bank financial institutions.

According to Ministry of Union and MSMEs data,

the number of Micro, Small, and Medium Enterprises

(MSMEs) currently reaches 64.2 million with a

contribution to GDP of 61.07% or Rp. 8,573.89

trillion. MSMEs contributed 61.97% to the national

economy. MSMEs can be quite a job opportunity to

help reduce poverty and unemployment which is

certainly beneficial for local income. The government

makes MSMEs one of the strategies for building the

country's economy. Labor absorption from this sector

reached 97% in 2020 this is because MSMEs consist

of trade, services, and home industries (Samantha &

Almalik, 2019).

Accounting can be a means to help manage

financial reports for SMEs. As is the case in the

preparation of financial reports, many of the MSME

actors around are still doing the system of recording

financial statements manually. this problem occurs

because the MSME actors still lack knowledge about

Accounting Information Systems. Manual recording

of financial statements using books or records can

cause errors when entering or when adding up

financial statements (Meylani & Ismunawan, 2022).

There are still many MSME managers who do not

know what accounting information is and the benefits

that can be obtained from its use. Accounting

information can provide benefits such as operating

information, financial reports, and management

accounting that can be used for success in running

MSMEs.

The level of education becomes a benchmark in

influencing understanding in decision-making

because the higher a person's education level, the

more knowledge and insight he has can help in the

work process. (Fahiroh, 2022). The various levels of

Putra, R. and Khalisa, S.

The Failure of Accounting Information Systems as an Intervening Variable on the Performance of SMEsâ

Z Factors.

DOI: 10.5220/0011977200003582

In Proceedings of the 3rd International Seminar and Call for Paper (ISCP) UTA â

Z45 Jakarta (ISCP UTA’45 Jakarta 2022), pages 135-143

ISBN: 978-989-758-654-5; ISSN: 2828-853X

 2023 by SCITEPRESS – Science and Technology Publications, Lda. Under CC license (CC BY-NC-ND 4.0)

135

education that have been taken by MSME actors,

from elementary to undergraduate cannot be used as

a guarantee that MSMEs are run successfully. In

addition to the level of education, MSME actors must

also understand accounting knowledge.

Understanding accounting will be useful for MSME

actors in every decision-making (Ramadhan &

Astuning Saharsini, 2022). The more knowledge and

experience MSME actors have regarding accounting

information, the better their ability to manage the

business they run (Sovia, 2022).

Based on previous research on accounting

knowledge on MSME performance, the researchers

stated that accounting information systems affected

MSME performance, many MSME actors still lacked

an understanding of accounting knowledge so when

making financial reports it was still done simply and

made manually according to understanding. owned

by the maker of financial statements, where the level

of education is very influential because the lower the

level of education possessed, the less understanding

of accounting is owned so the financial statements

presented are also limited to the entry and exit of

money in the business being undertaken. (Rosyidah

& Achyani, 2022) . There are still many MSME

actors who do not understand the importance of

understanding accounting information systems and

there are still many who have not implemented

accounting information systems in running their

businesses. They still find it difficult to use

accounting information system software. They do not

understand that applying accounting information

system software when running their business can help

them to improve the results of the financial statements

presented (Ermawati & ArumsariI, 2021). So this

shows that the higher the level of education taken by

MSME actors, the better the effectiveness of the use

of accounting information systems (Gustina, 2021).

Based on the opinion of previous researchers, the

researchers are interested in further analyzing the

understanding of accounting and education level on

the performance of MSMEs with the application of

accounting information systems as an intervening

variable. The superiority of this research is it includes

the Accounting Information System as an intervening

variable on the effect of education level and

accounting understanding on MSME performance.

This research will be the new evidence to

complement the results of previous studies.

2 LITERATUR REVIEW

2.1 Human Capital Theory

The Grand Theory used in this research is the Human

Capital Theory developed by Becker in 1965. Human

Capital is composed of two basic words, namely

human and capital (capital). Capital here is defined as

a factor of production to create goods or services

without consuming them during the production

process (Ritonga, 2019). As this theory develops,

Human Capital can be defined into three concepts.

The first concept is human capital as an individual

aspect, where this concept explains that human

capital is an ability that exists in humans, such as

knowledge and skills. The second concept states that

human capital is knowledge and skills acquired

through educational activities such as schools,

courses, and training. While the third concept views

human capital through a production orientation

perspective. Based on the above arguments, it can be

seen from the results of previous research form a

research hypothesis.

2.2 The Effect of Accounting

Knowledge on MSME Performance

The better the level of knowledge possessed by

MSME actors, the better the performance generated

by the business they run (Indriasari, 2022). Because

the resulting performance is good, it will help

increase profits on MSME activities that are carried

out. Accounting knowledge is something that cannot

be ignored in MSME activities. This is because

accounting knowledge is needed when managing

financial affairs, if MSME actors do not understand

accounting, they will have difficulty managing

financial reports that occur in their business activities.

(Lestari & Rustiana, 2019). The learning process

regarding accounting understanding will increase the

knowledge and understanding of MSME actors

regarding accounting science which they can then

apply in running their businesses (Kaligis &

Lumempouw, 2021). Thus it can be concluded that

accounting knowledge affects the performance of

MSMEs. Following the statements of previous

research and the arguments above, a hypothesis can

be established:

H1: Accounting knowledge has a significant effect on

MSME performance.

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2.3 The Effect of Accounting

Knowledge on the Implementation

of Accounting Information Systems

If accounting knowledge increases, the application of

accounting information systems in the business being

run will also increase. Accounting knowledge will

influence business owners in making optimal

decisions to solve problems that occur in their

business (Andarist, 2021). Accounting knowledge is

one aspect for MSME owners in the use of accounting

information systems in the business they run.

Learning about accounting science needs to be done

to increase knowledge and the application of

accounting information systems to increase even

more (Fithoriah & Pranaditya, 2017). Understanding

accounting has a big influence on the progress of the

business being managed. The accounting knowledge

possessed by MSME actors will be useful in the

application of information systems for the businesses

they run. One of the benefits is that business owners

can see financial ratios through financial statements

so that business owners can find out whether the

financial condition of their business is in good health

or not (Pondawa dan Dewi, 2020). Thus it can be

concluded that accounting knowledge has an impact

on the application of accounting information systems.

Following previous research statements and

arguments above, the hypothesis is set

H2: Accounting knowledge has a significant effect on

the Implementation of Accounting Information

Systems.

2.4 The Effect of Education Level on

MSME Performance

Educational background and accounting knowledge

have a great effect on the use of accounting

information. A business activity run by highly

educated people will help to increase sales and large

profits, absorb a lot of labor, and be able to compete

in the market. This success can occur because the

business owner has a history of high education so that

he can apply the knowledge he has learned and apply

it to the business he runs (Syafi’i et al., 2021). High

educational background can influence MSME actors

to manage their business by producing quality

products and being able to compete in the market, to

increase the productivity and performance of the

MSMEs they run (Muliyanti & Kaukab, 2020). The

average business person has a high level of education,

because starting a business is not easy, with a lot of

knowledge and knowledge gained during his

education, business owners have a good or strategic

plan for the sustainability of the business they will

run. (Solikha, 2020). Thus it can be concluded that the

level of education has an impact on the performance

of MSMEs. Following the statements of previous

research and the arguments above, the hypothesis is

set

H3: The level of education has a significant effect on

the performance of MSMEs.

2.5 The Effect of Education Level on

the Implementation of Accounting

Information Systems

In mastering accounting information system

technology, the more often you study, the wider your

thoughts and knowledge will be to analyze something

better, especially when making decisions related to

accounting information systems which will increase

the effectiveness of the application of accounting

information systems. Because they are expected to be

able to contribute to the progress of their business

(Sutrepti et al., 2022). If the business actor has a good

education regarding accounting information and

knows the benefits that will be obtained, then of

course he will apply it to his business (Dewantoro,

2019). The level of education can be said to be related

to accounting information systems if the use of

accounting information systems in their business is

also high. This is because accounting knowledge is

only obtained at a higher level of education as well.

People who have a high level of education are

considered to have a better understanding of what an

accounting information system is and can apply what

they have learned to their business. Because the use

of accounting information can provide information

about the problems that exist in the business and can

assist in making the right decisions (Novianti et al.,

2018). Thus it can be concluded that the level of

education has an impact on the application of

accounting information systems. Following the

statements of previous research and the arguments

above, the hypothesis is set

H4: Education level has a significant effect on the

implementation of accounting information systems.

2.6 The Effects of the Application of

Information Systems on the

Performance of SMEs

The application of an accounting information system

greatly facilitates business actors in making

decisions. The application of accounting information

systems can be seen from the existence of software

and internet networks. The accounting process can be

The Failure of Accounting Information Systems as an Intervening Variable on the Performance of SMEsâ

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supported using software on the business actor's

computer (Maisur & Umar, 2019). The use of

information systems is a process that involves

resources such as humans and software used to

convert data into information that can be used for

business continuity (Riyani, 2021). The application of

accounting information systems for micro, small and

medium enterprises can simplify and accelerate the

completion of the tasks of business actors. And also

the application of an accounting information system

to MSMEs should have been done to make it easier

for MSME actors to get fresh funds from the

government through banks or investors because one

of the requirements to get these funds is that MSME

activities must have good financial reports and

following financial reporting standards.

Implementing an accounting information system will

make it easier for MSME actors to compile reports

according to established standards. Accounting

information can also help show the development of

MSMEs that they live in, such as assisting in making

decisions, knowing the ups and downs of profits,

knowing income and expenses, and showing sales

and production charts every month from the business

being run. (Saraswati, 2021). Thus it can be

concluded that the application of accounting

information systems has an impact on the

performance of SMEs. Per the statements of previous

research and the arguments above, the hypothesis is

set:

H5: The application of the Accounting Information

System has a significant effect on the performance of

MSMEs.

2.7 Accounting Knowledge Affects

MSME Performance Through the

Application of Accounting

Information Systems

Accounting knowledge possessed by MSME actors

who are already good can affect the performance of

MSMEs to improve the application of accounting

information systems in the continuity of their

business. The higher the level of use of accounting

information systems, the higher the influence of

accounting knowledge on the performance of SMEs

(Sovia, 2022). Accounting information can be used

properly if MSME actors have sufficient knowledge

of accounting science. The more accounting

knowledge that SMEs have, the better they will be at

the use of accounting information in the business they

run. Accounting knowledge contains knowledge of

steps that can help when doing tasks. The purpose of

this accounting knowledge is to organize the

recording of financial statements in a more structured

manner using an accounting information system

(Karsiati & Maskudi, 2022). But according to Zakiah

(2020), accounting knowledge does not affect the

application of accounting information systems to the

performance of MSMEs, this is because there are still

many MSME actors who do not understand

accounting science. Accounting knowledge of

MSME actors is still relatively low so it does not

affect the application of accounting information

systems. Thus, it can be concluded that accounting

knowledge affects the performance of MSMEs

indirectly through the application of accounting

information systems. Following the statements of

previous research and the arguments above, a

hypothesis can be established:

H6: Accounting knowledge affects MSME

performance indirectly through the application of

accounting information systems

2.8 Education Level affects MSME

Performance Through the

Application of Accounting

Information Systems

The level of education has a goal so that MSME

actors understand the accounting information system

which will later help in the sustainability of the

business they run (Zakiah, 2020). The low level of

education possessed by a business actor affects the

preparation and use of an accounting information

system in the business being run. The sustainability

of the business being run depends on good managerial

management. And good managerial management can

be seen from the results of good financial report

management because good financial report

management will make it easier to implement

accounting information systems in the business being

run (Wiska & Colin, 2021). But according to Hanifah

et al. (2020) level of education does not affect the

performance of SMEs. This is because not all MSME

actors have a history of high levels of education and

study accounting information systems at the level of

formal education they take. However, this can be

developed by holding socialization and training for

MSME actors to improve their performance in

running their businesses. Thus, it can be concluded

that the level of education affects the performance of

MSMEs indirectly through the application of

accounting information systems. In accordance with

the previous statement and the arguments above, a

hypothesis can be established:

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H7: The level of education affects the performance of

MSMEs indirectly through the application of an

accounting information system.

3 METHODS

This study uses quantity research, which is to analyze

the quality relationship (cause and effect) between

research variables according to the hypothesis that

has been prepared. This type of research is used

because the purpose of this study is to explain the

relationship and influence that occurs between the

variables studied. This study uses research samples

from MSME actors from various regions. The

number of samples taken is approximately 5 to 10

times the number of existing indicators (Hair &

Brunsveld, 2019). The number of indicators studied

is 23, so the minimum number of respondents that

must be obtained is 115 but if more it will be better.

This study has four variables studied. The first is

accounting knowledge. Accounting knowledge is

needed by micro business actors in the use of

accounting information, accounting knowledge can

be used as a source of information to determine the

financial condition of their business and as a basis for

decision-making. The indicators used to measure

accounting knowledge are divided into two, namely

declarative knowledge and procedural knowledge

(Nursanti, 2019). Second, the variable level of

education. Education level is a condition of the level

of education possessed by a person through formal

education and approved by the Ministry of Education

as an effort to develop his potential to have a spiritual

religious state, self-control, personality, intelligence,

noble character, and skills needed by himself, society,

nation, and state. country (Faizi et al., 2017). The

measurement is based on the level of education,

suitability of majors, and competence (Emelia

Rahmadany, 2018). Third, the variable of the

application of accounting information systems. An

accounting information system is a collection of

resources, people, and tools designed to input

financial transaction data or financial reports into

valuable information to assist companies in making

decisions. (Darwis, D., Wahyuni, D., & Dartono,

2020). The variable of accounting information system

implementation consists of six indicators, namely

hardware, software, Brainware, procedure, database,

and communication network (Puspitawati &

Wisdayanti, 2020). Fourth, the SME's performance

variable. The performance of MSMEs (Micro, Small,

and Medium Enterprises) is the work achieved as a

whole and compared with the work results, targets,

targets or criteria that have been determined in

advance and have been mutually agreed upon in a

business entity with asset and turnover criteria that

have been determined in the law. – law (Novianti et

al., 2018). This variable is measured by four

indicators consisting of an increase in the number of

goods produced, an increase in sales, an increase in

income, and an increase in profit/profit. Research data

were collected using a questionnaire using a Likert

scale of 1 to 5. Questions or statements made on the

questionnaire were based on indicators of each

variable studied. Respondents' answers were

collected and then recapitulated for analysis. This

study uses Partial Least Square (PLS) analysis, which

is a Structural Equation Modeling (SEM) equation

model with an approach based on variance or

component-based structural equation modeling. The

software that will be used is SmartPLS to prove the

research hypothesis. SmartPLS uses the

bootstrapping method or random procurement. PLS-

SEM analysis consists of two sub-models, namely the

measurement model, or the outer, and the structural

model, or the inner model. The measurement model

test or the outer model uses the MTMM (MultiTrait-

MultiMethod) approach by testing the convergent and

discriminant validity. While the reliability test is

carried out in two ways, namely with Cronbach's

Alpha and Composite Reliability (Marliana, 2019).

Convergent Validity > 70 (high), loading 0.5 to 0.6

(still acceptable). Discriminant validity compares the

square root of the average extracted (✓AVE), AVE >

0.5 (good). Reliability test: The construct is declared

reliable if the composite reliability value and

Cronbach alpha > 0.7 (Nugroho, 2014). The test of

the structural model or inner model shows the

relationship or strength of estimates between latent

variables or constructs based on substantive theory.

Measured using 3 criteria, namely R-Square, F-

Square, and Estimate for Path Coefficients. R-Square

which is the goodness-fit test of the model, if the R-

Square values are 0.75, 0.50, and 0.25, it can be

concluded that the model is strong, moderate, and

weak. (Nugroho, 2014). F-Square, if the F-Square

value is 0.02, 0.15, and 0.35 it can be interpreted

whether the latent variable predictor has a weak,

medium, or large influence on the structural level

(Marliana, 2019). Estimate For Path Coefficients

looks at the significant effect between variables by

looking at the parameter coefficient values and the

significant value of T statistics, namely through the

bootstrapping method (Rodliyah, 2016).

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4 RESULT AND DISCUSSION

Respondents in this study were 189 respondents from

MSME actors in various areas around DKI Jakarta,

especially North Jakarta. Respondents consisted of

12.7% male or as many as 24 respondents and 87.3%

female or 165 respondents. With 4 groupings, namely

<25 years as many as 11.1% or as many as 21

respondents, 26-30 years as many as 18.5% or as

many as 35 respondents, 31-40 years as many as

46.6% as many as 88 respondents and the remaining>

41 years as many as 23,8% or as many as 45

respondents. And the respondents in this study have

differences in the level of education they have taken.

There are 2 educational groupings taken, namely

SMA/SMK as many as 55.6% or as many as 105

respondents, and Strata 1 (S1) as many as 44.4% or

as many as 84 respondents. Test the quality of the data

in this study using PLS-SEM analysis. With an

approach based on variance or component-based

structural equation modeling. The software used is

SmartPLS.

Figure 1: Loading Factor.

Outer model validity test (Outer relation or

measurement model) defines how each indicator

relates to its latent variable. The measurement model

or outer model with reflexive indicators is evaluated

with convergent and discriminant validity of the

indicators and composite reliability for block

indicators. Starting by looking at the reliability unit

indicated by a factor > 0.5 then it has good validity.

For research in the early stages of developing a

measurement scale, a loading value of 0.5 to 0.60 is

considered sufficient. A significant loading factor test

can be done with the t-statistic or p-value, if the t-

statistic value > 1.96 and the value < 0.05 then it has

significant validity. Judging from the picture above,

the loading factor gives a value as suggested. It means

that the indicators used in this study are valid or can

be said to have met convergent validity.

Table 1: Construct Validity and Reliability.

Source: Modified Data SmartPLS

The results of the reliability test conducted with

Cronbach's Alpha, Rho, and Composite Reliability

for all variables have results > 0.70, meaning that the

reliability test for all variables is declared reliable and

meets the criteria. The results of the validity test

conducted by comparing the square root of the AVE

had > 0.50 meaning that the validity test had met the

criteria and was declared good. The structural model

test or the inner model shows the relationship or the

strength of estimation between variables measured

using 3 criteria, namely R-Square, F-Square, and Path

Coefficients. The following are the results of testing

the research hypotheses:

Table 2: Hypothesis Test

Source: Modified Data SmartPLS

Based on the results of the hypothesis test above,

it can be described as follows. Proving the first

hypothesis, accounting knowledge does not affect the

performance of MSMEs. This result is probably

because not many MSME actors know and even learn

about accounting science that can be applied to their

business. Thus, the results of this study weaken the

previous research conducted by Indriasari, (2022),

Lestari & Rustiana, (2019), and Kaligis &

Lumempouw, (2021). Proving the second hypothesis,

accounting knowledge has a positive and significant

effect on the application of accounting information

systems. This is because if an MSME actor has good

accounting knowledge, they will implement an

accounting information system in running their

business. MSME actors who understand accounting

knowledge will understand the benefits they can feel

when implementing accounting information systems.

As is the case in financial management, which, if

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based on an accounting information system, in

addition to facilitating the process of preparing

financial statements, the resulting financial

statements are also very helpful when making

decisions for business continuity. Thus, the evidence

of this research can support and complement the

research that has been done previously by Andarist,

(2021), Fithoriah & Pranaditya, (2017), and Pondawa

dan Dewi, (2020). Proving the third hypothesis, the

level of education proved to have a positive and

significant effect on the performance of MSMEs.

This is because if an MSME actor has a high

educational background, the readiness to run his

business is also getting better. Such as when

preparing strategic plans and making decisions. Thus,

the results of this study can support and complement

the research that has been done previously by Syafi’i

et al., (2021), Muliyanti & Kaukab, (2020), and

Solikha, (2020). Proving the fourth hypothesis, the

level of education proved to not affect the application

of accounting information systems. This is because

accounting knowledge can be obtained only at a

higher level of education. However, from the

respondent's data in this study, it is evident that many

MSME actors have educational backgrounds only up

to SMA/SMK. Thus, the results of this study weaken

the previous research that has been carried out by

Sutrepti et al., (2022), Dewantoro, (2019), and

Novianti et al., (2018). Proving the fifth hypothesis,

the application of accounting information systems

does not affect the performance of MSMEs. This is

because there are still many MSME actors who do not

understand and understand accounting information

systems. So there are still many of them who have not

implemented an accounting information system in

running their business. Thus, the results of this study

weaken the previous research that has been carried

out by Maisur & Umar, (2019), Riyani, (2021),

Saraswati, (2021). Proving the sixth hypothesis,

accounting knowledge is proven not to affect the

performance of MSMEs indirectly through the

application of accounting information systems. This

is due to the low accounting knowledge possessed by

MSME actors so that it does not affect the application

of accounting information systems. Accounting

information can be used properly if MSME actors

have knowledge of accounting. Thus, the results of

this study are in line with research that has been

carried out by Zakiah, (2020). However, the results of

this study can also weaken the previous research that

has been done by Sovia, (2022) dan Karsiati &

Maskudi, (2022) which states that accounting

knowledge has an indirect effect on the performance

of MSMEs through the application of accounting

information systems. Proving the seventh hypothesis,

the level of education is proven not to affect the

performance of MSMEs indirectly through the

application of an accounting information system.

This is because not all MSME actors have a high

educational background and study accounting

information systems at the level of education they

have taken. Thus, the results of this study are in line

with the research that has been done by Hanifah et al.,

(2020). However, the results of this study are contrary

to previous research conducted by Zakiah, (2020) dan

Wiska & Colin, (2021) which states that the level of

education has an indirect effect on the performance of

MSMEs through the application of accounting

information systems. The results of this study should

be discussed related to the results of the coefficient of

determination. The coefficient of determination is

usually used as the basis for determining the effect of

the independent variable on the dependent variable.

The formula used is: KD = R2 X 100%. Based on the

data processing in this study, the R-Square value for

MSME performance was 0.067, while for the

application of accounting information systems was

0.976. This shows that 6.7% of MSME performance

variables are influenced by accounting knowledge,

education level, and the application of accounting

information systems. Meanwhile, 97.6% of the

accounting information system implementation

variables, are influenced by accounting knowledge

variables and education level.

Based on the results of this coefficient of

determination, it can be concluded that the three

variables, namely accounting knowledge, education

level, and the application of AIS have not become

determinant variables that can affect the performance

of MSMEs because there are still many MSME

owners who think that to start a business does not

require knowledge of accounting and accounting

information systems, as most of the respondents are

high school graduates. They assume that many other

things affect the performance of MSMEs more.

5 CONCLUSION

This study provides empirical evidence regarding the

Effect of Accounting Knowledge and Education

Level on MSME Performance with the Application of

Accounting Information Systems as an Intervening

variable. The results of this study indicate that

accounting knowledge has no effect on the

performance of MSMEs, the level of education has a

significant effect on the performance of MSMEs,

accounting knowledge has a significant effect on the

The Failure of Accounting Information Systems as an Intervening Variable on the Performance of SMEsâ

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141

application of accounting information systems, the

level of education does not affect the application of

accounting information systems. accounting

information system proved to not affect the

performance of MSMEs, accounting knowledge was

proven not to affect the performance of MSMEs

indirectly through the application of accounting

information systems, and education level was proven

not to affect the performance of MSMEs indirectly

through the application of accounting information

systems. This study recommends that MSME actors

if they want to improve the performance of the

MSMEs they run, MSME actors must study

accounting to be able to apply accounting information

systems to their business continuity. For further

research can add the number of respondents and add

the variable use of technology as an independent

variable. Because the use of technology is a tool that

can help SMEs implement accounting information

systems in managing their business finances. With the

addition of this variable, it is hoped that it will

produce research that can provide a more significant

influence on the application of accounting

information systems.

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Z Factors

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