The Influence of the Implementation of Accounting Information Systems and Internal Control on MSME Performance in Telanaipura District, Jambi City

Muhammad Muslim; Vera Amalia; Liona Efrina

doi:10.63922/ijebir.v5i06.7168

Muhammad Muslim Student, Department of Economy, Universitas Adiwangsa, Jambi City, Jambi
Vera Amalia Lecturer, Department of Economy, Universitas Adiwangsa, Jambi City, Jambi
Liona Efrina Lecturer, Department of Economy, Universitas Adiwangsa, Jambi City, Jambi

DOI: https://doi.org/10.63922/ijebir.v5i06.7168

Keywords: Accounting Information System, Internal Control, MSME Performance.

Abstract

This study aims to examine the effect of Accounting Information System Implementation and Internal Control on MSME Performance in Telanaipura Sub-district, Jambi City. The research used a quantitative approach with 98 MSME owners as respondents. Data were collected through questionnaires and analyzed using multiple linear regression, including simultaneous (F-test), partial (t-test), and coefficient of determination (R²) tests. The descriptive results show that the Accounting Information System was categorized as good, with an average score of 394, while Internal Control was also categorized as good, with an average score of 389. Meanwhile, MSME Performance was categorized as high, with an average score of 390. The regression results indicate that Accounting Information Systems have a positive and significant effect on MSME Performance, as well as Internal Control. Simultaneously, Accounting Information Systems and Internal Control have a positive and significant effect on MSME Performance. The coefficient of determination (R²) of 0.986 indicates that 98.6% of the variation in MSME Performance can be explained by Accounting Information Systems and Internal Control, while the remaining 1.4% is explained by other factors outside the research model.

References

Bernardin, H. J., & Russell, J. E. A. (2019). Human Resource Management: An Experiential Approach. New York: McGraw-Hill.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2017). Enterprise Risk Management: Integrating with Strategy and Performance. Durham, NC: COSO.
Hall, J. A. (2016). Accounting Information Systems (9th ed.). Boston: Cengage Learning.
Mulyadi. (2018). Sistem Akuntansi. Jakarta: Salemba Empat.
Romney, M. B., & Steinbart, P. J. (2021). Accounting Information Systems. Pearson.
Sugiyono. (2023). Metode Penelitian Kuantitatif. Bandung: Alfabeta.
Anggadini, S. D., et al. (2024). Research on the relationship between Accounting Information Systems and MSME performance.
Juniar, Rahayu, & Hernando. (2025). Research on the effect of internal control systems on financial reporting quality in cooperatives in Jambi City.
Junita, Gowon, & Wahyu MZ. (2024). Research on human resource quality, training, management support, and Accounting Information Systems in relation to accounting information system performance in cooperatives in Jambi City.
Ladita, N., et al. (2023). Research on the implementation of SAK EMKM among MSMEs in Telanaipura Sub-district, Jambi City.
Mubarakah. (2020). Research on the effect of internal control on MSME performance.
Nurlaelah, & Mudawanah. (2026). Research on internal control and financial management practices in relation to MSME performance.
Putri. (2025). Research on the simultaneous effect of Accounting Information Systems and Internal Control on MSME sales performance in Sungai Penuh City.
Roziy, Prihatni, & Ahmad. (2026). Research on the effect of Accounting Information Systems and Internal Control on MSME performance.
Yunita, & Fatmayani. Research on the effect of Accounting Information Systems on MSME performance in Binjai City.