VOlUME 05 ISSUE 07 JULY 2022
1Komang Ayu Gyan Vigyani,
2A.A. Ketut Jayawarsa,
3A.A. Ayu Erna Trisnadewi
1,2,3Faculty of Economics and Business, Warmadewa University, Denpasar Bali –Indonesia
Google Scholar Download Pdf
ABSTRACT
This study aims to analyze empirically the effect of the application of Accounting Information Systems, Accounting Knowledge, and Financial Literacy on the performance of SMEs in Denpasar City during the Covid-19 Pandemic. The population and sample in this study used a simple random sampling method of 94 SMEs in Denpasar City. Data were collected using a questionnaire. Then the data used in this study was processed with the help of the IBM SPSS Statistics version 26 program. The source of the data used was primary data. The results showed that the application of Accounting Information Systems, Accounting Knowledge and Financial Literacy had a positive and significant impact on the performance of SMEs in Denpasar City during the Covid-19 pandemic.
KEYWORDS:Implementation of Accounting Information Systems, Accounting Knowledge, Financial Literacy, SME Performance.
REFERENCES
1) Burhanuddin, C. I., Amran, A., Abdi, N., & Pelu, M. F. A. (2021). Pengaruh Kemampuan Manajerial Dan Pengetahuan Akuntansi Pelaku UMKM Terhadap Kinerja UMKM Di Kabupaten Sinjai. Jurnal Ekonomika, 5(1), 47-51., 5(1), 47–51.
2) Devi, B. E., Khairunnisa, K., & Budiono, E. (2017). The Influence Of Intellectual Capital On The Company Financial Performance. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 4(1).
3) Ermawati, N. ., & Arumsari, N. R. (2021). Sistem Informasi Akuntansi Pada Kinerja Usaha Kecil Menengah. Jurnal Bisnis Dan Akuntansi, 23(1), 145–156.
4) Ingratubon. (2020, January 17). Akumindo Yakin Kontribusi UMKM Tahun ini Capai Rp 2.394,5 Triliun. Radar Bogor. https://www.radarbogor.id/2020/01/17/akumindo-yakin-kontribusi-umkm-tahun-ini-capai-rp-2-3945-triliun/
5) Kusumadewi, R. N. (2017). Pengaruh Locus Of Control dan Financial Literacy Terhadap Kinerja UKM Pada Pelaku UKM Desa Rawa Kecamatan Cingambul Kabupaten Majalengka. Prosding Seminar Nasional Dan Call For Papers, 5(November).
6) Lestari, R. (2019). Pengaruh persepsi owner dan pengetahuan akuntansi dalam penggunaan sistem informasi akuntansi. Journal of Business and Entrepreneurship, 1(2).
7) Mulyanti, K. (2021). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada Pt Iron Bird Logistics. Land Journal, 1(2). https://doi.org/10.47491/landjournal.v1i2.711
8) Ni Kadek Yuniati. (2021). Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia, Dan Pemanfaatan E-Commerce Terhadap Kinerja Umkm Pengrajin Batu Padas Di Kecamatan Sukawati. H Social Sciences > HC Economic History and Conditions.
9) Pramuki, N. M. W. A. (2020). Antecedents of the Use of MSME Social Media:In The Perspective of Technology Acceptance Model Theory. International Journal of Contemporary Research and Review, 11(04), 21776–21786. https://doi.org/10.15520/ijcrr.v11i04.800
10) Pramuki, N. M. W. A., & Kusumawati, N. P. A. (2020). The Influence of Product Innovation , Digital Marketing and Competitive Advantage in Improving the Marketing Performance of Small and Medium Industries in Bali. Advances in Economics, Business and Management Research, Volume 175 “Proceedings of the 2nd International Conference on Business and Management of Technology (ICONBMT 2020),” 175, 248–254.
11) Prastika, N. E., & Purnomo, D. E. (2019). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kota Pekalongan. Jurnal Litbang Kota Pekalongan, 7. https://doi.org/10.54911/litbang.v7i0.86
12) Romney, M. B., & Steinbart, P. J. (2015). Pengertian sistem menurut Marshall B Romney dan Paul John Steinbart. In Sistem Informasi Akuntansi.
13) Satya, N. P. P. S., & Pramuki, N. M. W. A. (2021). Pengaruh Intellectual Capital Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (Studi Empiris Pada Umkm Se-Kecamatan Tampaksiring). Hita Akuntansi Dan Keuangan, 2(4), 109–132. https://ejournal.unhi.ac.id/index.php/HAK/article/download/2000/1187
14) Sopian, D., & Suwartika, W. (2019). Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 11(2). https://doi.org/10.37151/jsma.v11i2.5
15) Suryandari, W., & Muniroh, H. (2020). Literasi Keuangan Dan Pengaruhnya Terhadap Kinerja Umkm Batik Tulis Lasem. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 15(1), 65–77. https://doi.org/10.34152/fe.15.1.65-77
16) Widnyani, N. M., Astitiani, N. L. P. S., & Putri, B. C. L. (2021). Penerapan Transformasi Digital Pada Ukm Selama Pandemi Covid-19 Di Kota Denpasar. Jurnal Ilmiah Manajemen Dan Bisnis, 6(1). https://doi.org/10.38043/jimb.v6i1.3093
17) Yuliantari, N. P. Y., & Pramuki, N. M. W. A. (2021). The Role of Digital Transformation and Digital Innovation to SMEs Performance in. International Journal of Science and Management Studies (IJSMS), 4(6), 8–16. https://doi.org/https://doi.org/10.51386/25815946/ijsms-v4i6p102