The Impact of Accounting Information System Implementation on Operational Efficiency and Financial Reporting Accuracy in MSMEs

Daniel Surya Parapat — Tue, 30 Jul 2024 00:00:00 +0000

The implementation of technology-based accounting information systems in MSMEs often faces challenges in terms of efficiency and accuracy of financial records, especially in the context of dynamic local markets. This study aims to evaluate the effectiveness of technology-based accounting information systems in MSMEs in Medan City by assessing the role of managerial support and user training in improving system performance. The research method used includes a survey with descriptive and inferential statistical analysis to assess the influence of these factors on technology implementation outcomes. Results show that managerial support and user training have a significant impact on operational efficiency and system accuracy, while system quality itself has a relatively small contribution. The implication of these findings is that MSMEs need to focus on developing managerial support and training to maximize the benefits of technology, in addition to investing in the technical aspects of the system. This research enriches the literature on technology adoption in MSMEs and offers practical guidance for more effective implementation of accounting information systems.

Jurnal Manajemen, Ekonomi dan Akuntansi

The Impact of Accounting Information System Implementation on Operational Efficiency and Financial Reporting Accuracy in MSMEs