Skripsi
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA PERUSAHAAN (STUDI EMPIRIS PADA UMKM KOTA PALEMBANG)
This study aims to determine the effect of utilization, quality, and security 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 Palembang City which engaged in the industry, trade and various services sectors with a total sample of 34 MSMEs with observations of 100 respondents. The results of the study show that: (1) The utilization, quality, and safety of Accounting Information Systems (SIA) together have a significant effect on company performance; (2) Utilization of Accounting Information Systems (AIS) has a significant effect on company performance; (3) Quality of Accounting Information System (SIA) has a significant effect on company performance, and (4) Security of Accounting Information Systems (SIA) has a significant effect on company performance. Keywords : Accounting Information System, Utilization, Quality, Security, UMKM