PENGARUH PEMANFAATAN TEKNOLOGI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA UMKM DI KECAMATAN TOARI

Abstract

This study examines the low adoption of digital technology and accounting information systems (AIS) among micro, small, and medium enterprises (MSMEs) in Toari District, Kolaka Regency, which may affect financial record-keeping and business performance assessment. The study aims to analyze the effects of technology utilization and AIS implementation, both partially and simultaneously, on MSME performance. A quantitative approach was employed using a census of 51 MSME owners. Data were collected through interviews, Likert-scale questionnaires, and document analysis, then analyzed using multiple linear regression with SPSS version 27. The results show that technology utilization and AIS implementation significantly affect MSME performance individually. Simultaneously, both variables also have a significant effect, explaining 71.7% of the variation in MSME performance. These findings indicate that strengthening digital technology and accounting capabilities is important for MSMEs in Toari District to improve performance, financial management, and competitiveness amid ongoing digital transformation.

Keywords: Technology Utilization, Accounting Information Systems, MSME Performance