PENGARUH PEMAHAMAN DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU DAN KINERJA UMKM PENGRAJIN PERAK
Abstract: UMKM is one of the
foundations of the Indonesian economy. Therefore, the government is very
concerned about the development and survival with several programs. One of the
things that must be considered by UMKM is related to accounting information
systems. Implementation and understanding of accounting information system by
UMKM will help in providing information that is useful in decision making. The
Issues that will be examined in this study is whether the implementation and
understanding of accounting information systems impact directly or indirectly
on individual performance and the UMKM performance.
The samples taken in Celuk Gianyar. Samples were taken at Gianyar because
the center of handycraft especially silver handycraft, which is expected to
provide an overview of how the application and understanding of accounting
information systems. Samples are obtained as many as 98 silver handycraft. The
analysis technique used is SEM-PLS.
The results showed that there is a direct effect of variable
understanding, implementation of information systems, and individual
performance to the performance of UMKM. There is a direct effect of variable
understanding and application of information systems to individual performance.
And also there is the indirect effect of variables understanding and
application of information systems on the performance of UMKM
Penulis: I Dewa Made Endiana,
I Made Sudiartana
Kode Jurnal: jpakuntansidd160625
