Does Accounting Information Systems (AIS) Important for MSMEs? Case Study on MSMEs in Yogyakarta Towards SDG 8

Tatik Tatik; Doddy  Setiawan; Falikhatun Falikhatun; Taufiq  Arifin

doi:10.63230/jocsis.3.3.301

Authors

Tatik Tatik Universitas Islam Indonesia Author
Doddy Setiawan Universitas Sebelas Maret Author
Falikhatun Falikhatun Universitas Sebelas Maret Author
Taufiq Arifin Universitas Sebelas Maret Author

DOI:

https://doi.org/10.63230/jocsis.3.3.301

Keywords:

Accounting Information Systems, Digital Transformation, Micro Small and Medium Enterprises, Sustainable Development Goals, Technology Adoption, Yogyakarta

Abstract

Objective: The study aims to examine the implementation and development of Accounting Information Systems (AIS) in Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta and identify factors influencing AIS adoption to support sustainable economic growth aligned with Sustainable Development Goal (SDG) 8. Method: The research employed a qualitative approach using a multi-case study method involving three MSMEs representing micro, small, and medium business categories. Data were collected through in-depth interviews, observations, documentation, and literature studies. The data analysis followed an interactive model consisting of data reduction, data display, and conclusion verification. Results: The findings reveal differences in AIS implementation among MSMEs based on business scale and organizational resources. Micro businesses still rely on manual accounting systems due to limited financial resources, inadequate human resource competencies, and insufficient technological infrastructure. Small businesses have adopted digital AIS through external software providers, while medium businesses have developed integrated AIS using internal developers. AIS implementation provides benefits including improved financial information accuracy, operational efficiency, internal control, and strategic decision-making capabilities. Novelty: The study contributes empirical evidence regarding the different stages of AIS adoption among MSMEs and highlights the importance of aligning technological capability, financial readiness, and human resource development to achieve sustainable digital transformation. The findings support SDG 8 by strengthening MSME competitiveness and promoting inclusive economic growth through technology-based management systems.

References

Avison, D. (2010). Information Systems Development Approaches. Cengage.

Bandara, W., Furtmueller, E., Gorbacheva, E., Miskon, S., & Beekhuyzen, J. (2015). Achieving rigor in literature reviews: Insights from qualitative data analysis and tool-support. Communications of the Association for Information Systems, 37, 639–651. https://doi.org/10.17705/1CAIS.03708

Carcary, M., Doherty, E., Conway, G., & McLaughlin, S. (2014). Cloud computing adoption readiness and benefit realization in Irish SMEs—An exploratory study. Information Systems Management, 31(4), 313–327. https://doi.org/10.1080/10580530.2014.958028

Chen, K. C., & Hamdan, M. (2014). An exploratory study of information technology adoption by SMEs in Brunei Darussalam. World Journal of Social Sciences, 4(2), 186–196. https://doi.org/10.4018/ijabim.2020040105

Clikeman, P. M. (2019). Auditor independence. In Called to Account. Routledge.

Dyerson, R., & Harindranath, G. (2007). ICT adoption & use by SMEs in the UK: A survey of South East. PICMET '07 - 2007 Portland International Conference on Management of Engineering & Technology, 1756–1770. https://doi.org/10.1109/PICMET.2007.4349501

Fitriyah. (2016). Peranan Sistem Akuntansi Manajemen & Pengendalian (MACS) sebagai Faktor yang Memoderasi Strategi Prospector dan Defender dengan Kinerja Perusahaan (Studi: Perusahaan Manufaktur di Provinsi DKI Jakarta). Universitas Andalas.

Huang, H. T., Lee, Y. W., & Wang, R. Y. (1999). Quality Information and Knowledge. Prentice Hall.

Ibrahim, F., Ali, D. N., & Besar, N. S. (2020). Accounting information systems (AIS) in SMEs: Towards an integrated framework. International Journal of Asian Business and Information Management, 11(2), 51–67. https://doi.org/10.4018/IJABIM.2020040104

Juita, V. (2016). Pemanfaatan sistem informasi akuntansi pada usaha mikro, kecil, dan menengah (UMKM) sektor jasa perdagangan di Padang, Sumatera Barat. Jurnal Riset Akuntansi Terpadu, 9(1), 120–137. https://doi.org/10.35448/jrat.v9i1.4291

Kemenkop-UKM. (2018). Perkembangan Data Usaha Mikro, Kecil, Menengah (MSME) dan Usaha Besar (UB). Kementerian Koperasi dan UKM Republik Indonesia.

Kessler, G. C. (2020). Protected AIS: A demonstration of capability scheme to provide authentication and message integrity. TransNav, the International Journal on Marine Navigation and Safety of Sea Transportation, 14(2), 279–286. https://doi.org/10.12716/1001.14.02.02

Kholid, M. N., Alvian, S., & Tumewang, Y. K. (2020). Determinants of mobile accounting app adoption by micro, small, and medium enterprise in Indonesia. Journal of Accounting and Strategic Finance, 3(1), 52–70. https://doi.org/10.33005/jasf.v3i1.74

Latifah, L., Setiawan, D., Aryani, Y. A., & Rahmawati, R. (2020). Business strategy–MSMEs' performance relationship: Innovation and accounting information system as mediators. Journal of Small Business and Enterprise Development, 28(1), 1–21. https://doi.org/10.1108/JSBED-04-2019-0116

Levy, M., & Powell, P. (2005). Strategies for growth in SMEs: The role of information systems. Elsevier Butterworth-Heinemann.

Meiliana, K., & Dewi, A. F. (2015). Analisis penggunaan sistem informasi akuntansi pada usaha kecil dan menengah di Yogyakarta. MODUS, 27(1), 29–40. https://doi.org/10.24002/modus.v27i1.566

Miles, M. B., & Huberman, A. M. (1992). Analisis Data Kualitatif. Universitas Indonesia Press.

Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems, 1(2), 91–105. https://doi.org/10.1016/S1467-0895(00)00006-3

Romney, M. B., & Steinbart, P. J. (2018). Accounting information systems: Global edition. Pearson.

Salehi, M., Rostami, V., & Mogadam, A. (2010). Usefulness of accounting information system in emerging economy: Empirical evidence of Iran. International Journal of Economics and Finance, 2(2), 186–195. https://doi.org/10.5539/ijef.v2n2p186

Sugiyono. (2014). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.

Suryanto, S. (2011). Design and analysis: Payroll of accounting information system. CommIT (Communication and Information Technology) Journal, 5(1), 24–30. https://doi.org/10.21512/commit.v5i1.555

Sutrasno, T. (2012). Analisis dan Perancangan Sistem Informasi Akuntansi Berbasis Web pada CV. Matrix Cilacap. Universitas Yogyakarta.

Tatik. (2018). Implementasi SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah) pada laporan keuangan UMKM (Studi kasus pada UMKM XYZ Yogyakarta). RELASI: Jurnal Ekonomi, 14(2), 159–177. https://doi.org/10.31967/relasi.v14i2.260

Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540

Wakum, I. Y., Ramadanis, T., & Supratikta, H. (2024). Implementation of financial management accounting information system. Multidisciplinary Indonesian Center Journal (MICJO), 1(3), 1248–1253. https://doi.org/10.62567/micjo.v1i3.148

Ward, J., & Peppard, J. (2003). Strategic Planning for Information Systems. John Wiley & Sons.

Wuwung, L., McIlgorm, A., & Voyer, M. (2024). Sustainable ocean development policies in Indonesia: Paving the pathways towards a maritime destiny. Frontiers in Marine Science, 11, Article 1401332. https://doi.org/10.3389/fmars.2024.1401332

Wynn, M., & Maldonado, G. (2007). Implementing enterprise resource planning systems through knowledge transfer partnerships: Two case studies. International Journal of Management Cases, 9(2), 41–51. https://doi.org/10.5848/APBJ.2006.00011

Yin, R. K. (2018). Studi kasus, desain & metodologi. Raja Grafindo Persada.