Implementation of the SME Accounting Information System During the Preparation Period for Changes in the Business Environment

Rasyid Mei Mustafa, Yanuar E. Restianto, Nur Chasanah, Aldila Dinanti


This study analyzes the implementation of accounting information systems (AIS) in MSMEs (Micro, Small, and Medium Enterprises). Changes in the business environment that will occur in the future require AIS as a strategic sector that will assist MSMEs in achieving growth in their performance. The implementation of AIS in MSMEs may affect their performance growth. However, not a few MSMEs in Indonesia implement AIS in their business. Therefore, this study distributed questionnaires to MSMEs in Banyumas and tested them using regression test. The finding of this study is that the implementation of accounting information systems in MSMEs is influenced by the adaptability of MSMEs owners. Therefore, high quantity and quality of assistance are necessary for AIS implementation in MSMEs’ business in order to prepare them for the changes in the business environment that will occur in the future.

Keywords: Accounting Information System, MSMEs, Adaptability.

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