Analisis Pengaruh Sistem Informasi Akuntansi Taerhadap Kinerja Keuangan Perusahaan/UMKM di Wilayah BSD Tanggerang Selatan

Umiyati Umiyati

Abstract


The use of information system (IS) by small and medium enterprises (SMEs) are an
interesting thing to be known. The system and technology play an important role in the sustainable
growth of a business organization. Accounting software is a form of information systems that are
widely known by the public. This research discusses the impact of accounting information system on
firm financial performance in micro, small and medium enterprises (SMEs). SMEs located in Bumi
Serpong Damai (BSD) area to be sampled in this study. The method used in the selection of sample
is non-probability sampling (convenience sampling). There are 31 SMEs who become the sample in
this study. Result of this study are (1) accounting information system has no significant positive
impact on firm finanacial performance when measured with the Return On Asset ROA. (2)
accounting information system has negative significant impact on firm financial performance when
measured with the Return On Sales (ROS).

Key words: Accounting information software, firm financial performance, SME


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DOI: https://doi.org/10.37721/je.v15i3.243

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