HUBUNGAN SISTEM INFORMASI AKUNTANSI DENGAN KINERJA USAHA KECIL DAN MENENGAH DI MALAYSIA
Abstract: This research is
intended to measure an influence between the implementation ofAccounting
Information System (AIS) in Small and Medium Enterprises (SMEs) inMalaysia and
effectiveness of performance in SMEs. All of this research is based ona survey
conducted by empirical evidence that has been done in the Small andMedium
Enterprises in select in Malaysia base on criteria in sample method.Moreover,
to achieve the aims of this study, the framework or some hypothesis
havedeveloped in accordance with previous research and literature review.
Finding in thisresearch got the same result with previous researches that have
positive relationsbetween the AIS and effectiveness performance of SMEs in
Malaysia. For theconclusion, this research proved that SMEs has implemented AIS
show a betterperformance, especially in the decision making process, internal
control, and qualityof financial report. This Research has implications for
Small and MediumEnterprises, literature, academic and non-academic and also for
study in the future.
Penulis: Helen, Amries Rusli
Tanjung, Restu Agusti
Kode Jurnal: jpakuntansidd160559
