The Effect Of Accounting Knowledge And Business Experience On The Implementation Of Accounting Information Systems In Danau Sipin District Jambi City
Abstract
This study aims to analyze the effect of Accounting Knowledge and Business Experience on the Implementation of Accounting Information Systems (AIS) among MSMEs in Danau Sipin District, Jambi City. This study employed a quantitative approach with a sample of 98 MSME actors. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 27. The results show that Accounting Knowledge and Business Experience simultaneously have a significant effect on the Implementation of Accounting Information Systems. The coefficient of determination (R²) of 0.987 indicates that 98.7% of the variation in AIS implementation can be explained by Accounting Knowledge and Business Experience, while the remaining 1.3% is explained by other factors outside the model. Partially, Accounting Knowledge has a positive and significant effect on AIS implementation. Business Experience also has a positive and significant effect. The findings indicate that higher accounting knowledge and greater business experience are associated with better implementation of accounting information systems among MSMEs.
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