Analysis of Factors Related to the Application of Accounting Information Systems in Small, Medium, and Micro Businesses

Rapina, Rapina and Carolina, Yenni and Joni, Joni and Anggraeni, Silvia (2023) Analysis of Factors Related to the Application of Accounting Information Systems in Small, Medium, and Micro Businesses. Journal of Education, Management and Development Studies, 3 (1). pp. 19-29. ISSN 2799-0583

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Abstract

The purpose of this study is to determine how big influence time constraints, financial constraints and external expertise constraints on the successful application of accounting information systems in Small and Medium-sized Enterprises (SMEs) in Bandung, Indonesia. The population in this study consisted of accounting and finance staff in Bandung. The sampling technique used was purposive sampling. The data that has been obtained was processed using Structural Equation Modeling Partial Least Squares (SEM PLS). The statistical analysis technique uses SEM because there is a causal relationship between variables and each variable is unobserved. Research has shown that time constraints, financial constraints, and external expertise constraints can affect the success of implementing accounting information systems. According to the concept, a successful implementation of accounting information system will help users in making decisions.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Rapina, Rapina UNSPECIFIED UNSPECIFIED Author Carolina, Yenni UNSPECIFIED UNSPECIFIED Author Joni, Joni UNSPECIFIED UNSPECIFIED Author Anggraeni, Silvia UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Time Constraints, Financial Constraints, External Expertise Constraints, Accounting Information Systems
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	30 Jan 2024 04:57
Last Modified:	30 Jan 2024 04:57
URI:	http://repository.maranatha.edu/id/eprint/32496

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