The Role of Accounting Information Systems on Improving Employee Performance: An MSME Perspective

Abstract

The existence of an accounting information system can provide easy, fast, and accurate access to accounting information so that it can affect employee effectiveness and efficiency. This study aims to determine the role of accounting information systems in improving employee performance in MSMEs in Bandung and surrounding areas. This study uses a quantitative descriptive method to describe the existing reality. Data collection was carried out using a questionnaire to measure employee perceptions of the existing accounting information system and their performance in performing their duties. The sample collection method uses nonprobability purposive sampling which only provides opportunities for employees who work in MSMEs using accounting applications. The sample in this study were 174 respondents. Based on the results of simple linear regression analysis, it is concluded that there is a positive and significant effect of accounting information systems on employee performance in MSMEs in Bandung. The accounting information system contributed 42.2% to the performance of MSME employees in Bandung and the other 57.8% was influenced by factors outside the variables of this study..