2020
DOI: 10.24815/jimeka.v4i4.15321
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Pengaruh Penerapan Sistem Informasi Akuntansi (Sia) Terhadap Kinerja Perusahaan (Studi Empiris Pada Umkm Di Kota Banda Aceh)

Abstract: This study aims to determine the effect of utilization, quality, security and supporting facilities of Accounting Information Systems (SIA) on the performance of micro, small and medium enterprises. The research sample was taken by a number of MSMEs in Banda Aceh which engaged in the industry, trade and various services sectors with a total sample of 88 MSMEs. The results of the study show that: (1) The utilization, quality, safety and supporting facilities of Accounting Information Systems (SIA) together have… Show more

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Cited by 11 publications
(23 citation statements)
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“…Research conducted by Febriansyah (2018) states that the accounting information system significantly and positively affects employee performance. Research conducted by Mauliansyah (2019) states that the accounting information system significantly and positively affects company performance. Based on the description and previous research, the first hypothesis is formulated as follows:…”
Section: Effect Of Accounting Information Systems On Organizational P...mentioning
confidence: 99%
See 1 more Smart Citation
“…Research conducted by Febriansyah (2018) states that the accounting information system significantly and positively affects employee performance. Research conducted by Mauliansyah (2019) states that the accounting information system significantly and positively affects company performance. Based on the description and previous research, the first hypothesis is formulated as follows:…”
Section: Effect Of Accounting Information Systems On Organizational P...mentioning
confidence: 99%
“…To improve company performance, an accounting information system is needed to assist employees in completing each job and generate finance for important corporate decisions. In addition, Mauliansyah (2019) also said that the accounting information system has a positive and significant effect on company performance. For the stability of the company to be maintained, one way to achieve this goal is to require an accounting information system that can support management in decisionmaking because the information is available and used by management is very helpful in completing various activities so that it is expected that the company's performance will increase.…”
Section: Effect Of Accounting Information System On Organizational Pe...mentioning
confidence: 99%
“…Oleh karena itu, sistem informasi akuntansi penting bagi UMKM untuk mencapai kinerja yang lebih baik. Beberapa penelitian sebelumnya dilakukan oleh (Mauliansyah & Saputra, 2020), (Astuti Nandasari & St.Ramlah, 2019) dan (Susanto & Meiryani, 2019) mendapatkan hasil bahwa sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja. Penelitian tersebut juga didukung oleh penelitian (T et al, 2023) dan (Amalia, 2023) yang menyatakan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja.…”
Section: Pendahuluanunclassified
“…Hasil penelitian ini konsisten terhadap penelitian yang pernah dilakukan (Mauliansyah & Saputra, 2020) menyatakan bahwasanya sistem informasi akuntansi berpengaruh positif terhadap kinerja. Begitu pula penelitian yang juga dilakukan (Astuti Nandasari & St.Ramlah, 2019), (TrabulKareem et al, 2019, (Fagbemi & Olaoye, 2016), (Susanto & Meiryani, 2019) serta (Trabulsi, 2018) memperoleh hasil bahwa sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja.…”
Section: Metode Penelitianunclassified
“…Asumsi ini didukung oleh penelitian terdahulu yang dilakukan oleh Maisur dan Umar (2019), Mauliansyah dan Saputra (2019) dan Supriatin dan Ilham (2017) yang menyebutkan penerapan sistem informasi akuntansi memiliki pengaruh yang positif signifikan terhadap kinerja. Asumsi ini didukung oleh penelitian terdahulu yang dilakukan Maisur & Umar (2019) dan Mauliansyah & Saputra (2019) yang menyebutkan penerapan sistem informasi akuntansi memiliki pengaruh yang positif signifikan terhadap kinerja. H1 : Sistem Informasi Akuntansi berpengaruh terhadap kinerja UMKM.…”
Section: Pengembangan Hipotesisunclassified