Analysis of Factors Related to the Application of Accounting Information Systems in Small Medium & Micro Businesses
Rapina Rapina | Yenni Carolina | Joni | Silvia Anggraeni
Discipline: accounting
Abstract:
The purpose of this study is to determine how big influence time constraints, financial constraints
and external expertise constraints on the successful application of accounting information systems
in Small and Medium-sized Enterprises (SMEs) in Bandung, Indonesia. The population in this
study consisted of accounting and finance staff in Bandung. The sampling technique used was
purposive sampling. The data that has been obtained was processed using Structural Equation
Modeling Partial Least Squares (SEM PLS). The statistical analysis technique uses SEM because
there is a causal relationship between variables and each variable is unobserved. Research has
shown that time constraints, financial constraints, and external expertise constraints can affect the
success of implementing accounting information systems. According to the concept, a successful
implementation of accounting information system will help users in making decisions.
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