EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA DENPASAR PADA MASA PANDEMI COVID-19

Authors

  • Dyah Putri Agustin Universitas 17 Agustus 1945 Surabaya
  • Hwihanus Hwihanus Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55606/jekombis.v2i1.997

Keywords:

Effectiveness of accounting information systems, UKM

Abstract

The existence of the Covid-19 pandemic has caused the majority of small and medium enterprises to go out of business, so a business or strategy is needed to overcome these problems. . This research examines and analyzes the factors that influence the effectiveness of accounting information systems for small and medium enterprises in Denpasar City during the COVID-19 pandemic. The research sample of 91 respondents was taken by one of the probability sampling techniques, namely proportionate stratified random sampling. The analysis technique used is multiple linear regression analysis. The results of the analysis show that information technology sophistication and knowledge of accounting managers have a positive effect on the effectiveness of accounting information systems. Meanwhile, management participation and technical ability of users have a negative effect on the effectiveness of accounting information systems.

References

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Mulyadi. (2014). Sistem Akuntansi. Cetakan Keempat. Jakarta: Salemba Empat.

Pardani, K. K., dan Damayanthi, I. G. A. E. (2017). Pengaruh Pemanfaatan Teknologi, Partisipasi Pemakai, Manajemen Puncak dan Kemampuan Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 19(23), 2234-2261

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Published

2023-01-04

How to Cite

Dyah Putri Agustin, & Hwihanus Hwihanus. (2023). EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA DENPASAR PADA MASA PANDEMI COVID-19. Jurnal Penelitian Ekonomi Manajemen Dan Bisnis, 2(1), 252–258. https://doi.org/10.55606/jekombis.v2i1.997