PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA KECIL MENENGAH (UKM)

Dolfus Jappa Nuni; M.Taufiq Noor Rokhman; Sukma Perdana

Dolfus Jappa Nuni
M.Taufiq Noor Rokhman
Sukma Perdana

Keywords: Accounting Information Systems, Financial Literacy and SME Performance

Abstract

The aim of this research is to determine the influence of accounting information system quality and financial literacy on SME performance. The population in this study were SME owners of the Sanan tempeh chips industry, Malang City. The sample in this study consisted of 45 respondents who owned SMEs. The variables studied in this research included the Quality of Accounting Information Systems (X1) and financial literacy (X2) on SME Performance (Y). The data in this research is primary data using a questionnaire with an analysis method, namely testing validity and reliability. The data analysis tool uses classical assumptions and multiple linear regression analysis with SPSS version 22.

The results of this research show that the accounting information system quality variable (X1) partially influences SME performance and the variables and financial literacy (X2) do not have a positive and significant influence on SME performance. (Y) validity and reliability test

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