Published: 2025-10-01

Peran Pemahaman Informasi Keuangan Dalam Memoderasi Penggunaan Sistem Informasi Akuntansi Terhadap Kinerja UMKM (Studi Kasus Pada UMKM di Kabupaten Pati)

DOI: 10.35870/jemsi.v11i5.4751

Maryana Puspitasari, Muhammad Ali Ma'sum
  • Maryana Puspitasari: Universitas Stikubank
  • Muhammad Ali Ma'sum: Universitas Stikubank
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026

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Abstract

This study aims to analyze the effect of accounting information systems on the performance of Micro, Small and Medium Enterprises (MSMEs), and examine the role of understanding financial information as a moderating variable in this relationship in MSMEs in Pati Regency. Although MSMEs make a significant contribution to the national economy, many of them still face obstacles in financial management and optimal utilization of accounting technology. The subjects of this study were MSME owners operating in the Pati Regency area. The method used is a quantitative approach with data collection through questionnaires distributed to 40 respondents. The data obtained were analyzed using multiple linear regression, and the results showed that the use of accounting information systems and the level of understanding of financial information had a positive effect on the performance of MSMEs. In addition, the results also show that the understanding of financial information is proven to significantly moderate the relationship between accounting information systems and MSME performance.

Keywords

Accounting Information System ; Understanding of Financial Information ; MSME Performance

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How to Cite

Puspitasari, M., & Ma'sum, M. A. (2025). Peran Pemahaman Informasi Keuangan Dalam Memoderasi Penggunaan Sistem Informasi Akuntansi Terhadap Kinerja UMKM (Studi Kasus Pada UMKM di Kabupaten Pati). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3535-3544. https://doi.org/10.35870/jemsi.v11i5.4751
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Maryana Puspitasari
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Stikubank, Semarang, Jawa Tengah, Indonesia.

Muhammad Ali Ma'sum
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Stikubank, Semarang, Jawa Tengah, Indonesia.

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