PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN PADA UMKM DI KABUPATEN SINJAI

Abstract

This research aims to analyze the influence of the use of accounting information systems on the financial performance of UMKM in Sinjai Regency. Variables in this research: (1) Financial Performance as the dependent variable (Y) which is measured by Return on Assets, and (2) Use of accounting information systems as the independent variable (X) which is measured using indicators of the use of operations accounting information, the use of management accounting information, and use of financial accounting information. The population of this study was UMKM in Sinjai Regency, while the sample was 36 UMKM taken using a purposive sampling technique. Data collection was used using questionnaires and financial data from UMKM. Data analysis techniques are carried out using data quality tests including validity tests, reliability tests, descriptive analysis, classical assumption tests, namely normality tests, simple linear regression analysis and hypothesis tests including coefficient of determination and t test. The results of this study show that the use of the accounting information system significantly influences the financial performance of MSMEs in Sinjai Regency. This is proven based on the results of hypothesis testing where the significance value of 0.00 is smaller than 0.05.