PENGARUH SISTEM AKUNTANSI TERHADAP KINERJA PELAKU UMKM DI KOTA BANDAR LAMPUNG

Abstract

The Effect of Accounting Information Systems on the Performance of MSMEs in the Bandar Lampung area. This study was conducted to determine and analyze the effect of the application of accounting information systems on performance measurement of MSME actors in Bandar Lampung City. There were 100 samples taken using purposive sampling method which included MSME criteria that applied accounting information systems and specifically focused on MSMEs in Bandar Lampung city. validity and reliability, then distributed to respondents. The results of this study indicate that the accounting information system variable has a significant positive effect on the performance of MSMEs in Bandar Lampung City. The regression coefficient value of 0.016 indicates that accounting information has a positive effect on the performance of MSMEs, meaning that the better the use of accounting information systems for MSMEs, the better the performance of MSMEs in Bandar Lampung.