Accounting Information Systems And Human Resources Competence: How To Influence On UMKM Performance In Bandung City
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Published:
Aug 30, 2021
Keywords:
Accounting Information System, Human Resource Competence, UMKM, Performance
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Computer Science
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Abstract
This study aims to determine how much influence the accounting information system and Human Resource Competence on UMKM performance carried out on UMKM in the city of Bandung. The research method used is descriptive and verification methods with a quantitative approach. The population in this study are the owners and actors of SMEs in the city of Bandung. The sampling technique used is a purposive non-random sampling technique. The method of data analysis in this study uses multiple linear regression analysis which is tested using SPSS 26.0 software for Windows. The results of hypothesis testing in this study indicate that (1) Accounting Information Systems have a positive and significant influence on UMKM Performance (2) and human resource competence has a positive and significant impact on UMKM Performance in Bandung City
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How to Cite
Nusa, I. B. S. . (2021) “Accounting Information Systems And Human Resources Competence: How To Influence On UMKM Performance In Bandung City”, Jurnal Mantik, 5(2), pp. 1348-1357. doi: 10.35335/jurnalmantik.Vol5.2021.1550.pp1348-1354.
References
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Khoerulloh, A. K., & Janwari, Y. (2021). Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect?. Economica: Jurnal Ekonomi Islam, 12(1), 119-140.
Kunyanti, S. A., & Mujiono, M. (2021). Community Empowerment-based Corporate Social Responsibility Program in Panglima Raja Village. International Journal on Social Science, Economics and Art, 11(1), 12-19.
Kurniawati, E. P., & Meiliana Intani, A. (2016). Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs. Journal of Administrative and Business Studies, 2(3), 130-142.
Martini, I. A. O., Lasmi, N. W., Jaya, N. K., & Sutrisni, N. K. E. (2017). Improving cooperative performance through human resource development efforts. International Journal of Social Sciences and Humanities (IJSSH), 1(3), 49-58.
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Nusa, I. B. S. (2021). Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa. Britain International of Humanities and Social Sciences (BIoHS) Journal, 3(1), 86-92.
Nusa, I. S., & Jamaludin, R. F. (2020). Effectiveness of Website-Based Licensing Service System through Electronic Government in Increasing Service User Satisfaction. LPPM Universitas Komputer Indonesia, Bandung, Oct.
Prawira, W., & Yogie, R. (2018). MARKETING COMMUNICATION ON THE ENVIRONMENT PROTECTION ON ANNUAL HAZE SMOKE IN RIAU PROVINCE (No. 7208579). International Institute of Social and Economic Sciences.
PrawiraW, R., Maulida, H., & Achmad, W. (2021). Narrating the Implementation of Social Welfare Community Program. Review of International Geographical Education Online, 11(5), 228-235.
Riyadi, W. (2020). Pemanfaatan Sistem Informasi Akuntansi Dan Pemahaman Akuntansi Pengaruhnya Terhadap Kualitas Laporan Keuangan Pada Koperasi Di Kabupaten Majalengka. J-AKSI: JURNAL AKUNTANSI DAN SISTEM INFORMASI, 1(2), 55-72.
Rosalina, E. R. (2021). Pengelolaan Keuangan dan Kompetensi Sumber Daya Manusia terhadap Kinerja Jasa Konsultan Kontruksi Di Kota Padang. Jurnal Ilmiah Poli Bisnis, 37-47.
Santosa, I. M. E. S., & Wulandari, P. R. (2019). Accounting Information of Micro, Small, Medium Enterprise in Gianyar Regency. INTERNATIONAL JOURNAL OF SUSTAINABILITY, EDUCATION, AND GLOBAL CREATIVE ECONOMIC (IJSEGCE), 2(3), 368-376.
Sariwulan, T., & Suparno, S. (2020). Factors Explaining the Performance of Entrepreneurs in the Industry 4.0: A Theoretical Approach. Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB), 8(2), 154-164.
Sembiring, R. (2016). Impact of human resources' knowledge and skills on SMEs' in Medan City, Indonesia. International Journal of Management, Economics and Social Sciences, 5(3).
Sidiq, R. S. S., & Maulida, H. (2021). Exploring Health Disparities in Indigenous Akit Tribal Community in Riau Province. MIMBAR: Jurnal Sosial dan Pembangunan, 37(1).
Sidiq, R. S. S., Jalil, A., & Achmad, R. W. W. (2021). Virtual World Solidarity: How Social Solidarity is Built on the Crowdfunding Platform Kitabisa. com. Webology, 18(1), 192-202.
Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Cahmawati, C., & Romandhon, R. (2021). PENGARUH PERAN TEKNOLOGI INFORMASI, KOMPETENSI SUMBER DAYA MANUSIA, PERAN INTERNAL AUDIT DAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN. Journal of Economic, Business and Engineering (JEBE), 2(2), 226-234.
D. Dadi, “PEMBANGUNAN PERTANIANDANSISTEM PERTANIAN ORGANIK: BAGAIMANA PROSES SERTA STRATEGI DEMI KETAHANAN PANGAN BERKELANJUTAN DI INDONESIA”, JURNAL EDUCATION AND DEVELOPMENT, vol. 9, no. 3, pp. 566-572, Aug. 2021.
Debbianita, D., Wijaya, I. N. A., Lingga, I. S., & Maria, M. (2021). ANALYZE FACTORS THAT AFFECT ENTREPRENEURS OF MICRO, SMALL, MEDIUM ENTERPRISES INTENTION TO USE ACCOUNTING INFORMATION SYSTEMS BASED ON FLOW THEORY. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 54-62.
Endaryati, E. (2016). PENGARUH UKURAN ORGANISASI, PARTISIPASI PENGGUNA, DUKUNGAN MANAJEMEN PUNCAK, PROGRAM PELATIHAN DAN TEKNIK PERSONAL SISTEM TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (Survei UMKM Kota Semarang). JURNAL ILMIAH KOMPUTERISASI AKUNTANSI, 9(1).
Genta, F. K., & Nababan, D. (2019). PENGARUH KOMPETENSI SUMBER DAYA MANUSIA (SDM), KAPASITAS KERJA KOPERASI, DAN JUMLAH KREDIT TERHADAP KINERJA KEUANGAN KOPERASI. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 1(2), 180-208.
Heri Yanto, P. M. P., Pramono, S. E., & Jati, K. W. (2020). Utilizing accounting information for enhancing performance of Indonesian SMEs. Academy of Accounting and Financial Studies Journal, 24(2), 1-13.
Hertati, L., Feri, I., Puspitawati, L., Gantino, R., & Ilyas, M. (2021). Pengembangan UMKM unggulan Gambo Muba produk lokal guna menopang perekonomian rakyat akibat COVID-19. Indonesia Berdaya, 2(1), 55-68.
Hertati, L., Safkaur, O., & Simanjuntak, A. M. (2020). How to align management commitments to the successful implementation of management accounting information systems in manager decision making. Ilomata International Journal of Tax and Accounting, 1(2), 89-102.
Khoerulloh, A. K., & Janwari, Y. (2021). Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect?. Economica: Jurnal Ekonomi Islam, 12(1), 119-140.
Kunyanti, S. A., & Mujiono, M. (2021). Community Empowerment-based Corporate Social Responsibility Program in Panglima Raja Village. International Journal on Social Science, Economics and Art, 11(1), 12-19.
Kurniawati, E. P., & Meiliana Intani, A. (2016). Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs. Journal of Administrative and Business Studies, 2(3), 130-142.
Martini, I. A. O., Lasmi, N. W., Jaya, N. K., & Sutrisni, N. K. E. (2017). Improving cooperative performance through human resource development efforts. International Journal of Social Sciences and Humanities (IJSSH), 1(3), 49-58.
Mubarakah, S. (2020). Efektivitas Kinerja UMKM: Pentingnya Pengendalian Internal dan Adopsi Teknologi Pajak. Jurnal Akuntansi, 20(1).
Nusa, I. B. S. (2018). Effectiveness Risk Assessment for Quality of Accounting Information System. In International Conference on Business, Economic, Social Science and Humanities (ICOBEST 2018) (pp. 99-101). Atlantis Press.
Nusa, I. B. S. (2020). Quality of audit system information for internal control effectiveness. In Intern. Conf. on Business, Economic, Social Science, and Humanities-Economics, Business and Management Track (ICOBEST-EBM 2019) (pp. 198-202).
Nusa, I. B. S. (2021). Quality of Accounting System and Internal Control: How is the Implementation at PT. Nusantara Jaya Sentosa. Britain International of Humanities and Social Sciences (BIoHS) Journal, 3(1), 86-92.
Nusa, I. S., & Jamaludin, R. F. (2020). Effectiveness of Website-Based Licensing Service System through Electronic Government in Increasing Service User Satisfaction. LPPM Universitas Komputer Indonesia, Bandung, Oct.
Prawira, W., & Yogie, R. (2018). MARKETING COMMUNICATION ON THE ENVIRONMENT PROTECTION ON ANNUAL HAZE SMOKE IN RIAU PROVINCE (No. 7208579). International Institute of Social and Economic Sciences.
PrawiraW, R., Maulida, H., & Achmad, W. (2021). Narrating the Implementation of Social Welfare Community Program. Review of International Geographical Education Online, 11(5), 228-235.
Riyadi, W. (2020). Pemanfaatan Sistem Informasi Akuntansi Dan Pemahaman Akuntansi Pengaruhnya Terhadap Kualitas Laporan Keuangan Pada Koperasi Di Kabupaten Majalengka. J-AKSI: JURNAL AKUNTANSI DAN SISTEM INFORMASI, 1(2), 55-72.
Rosalina, E. R. (2021). Pengelolaan Keuangan dan Kompetensi Sumber Daya Manusia terhadap Kinerja Jasa Konsultan Kontruksi Di Kota Padang. Jurnal Ilmiah Poli Bisnis, 37-47.
Santosa, I. M. E. S., & Wulandari, P. R. (2019). Accounting Information of Micro, Small, Medium Enterprise in Gianyar Regency. INTERNATIONAL JOURNAL OF SUSTAINABILITY, EDUCATION, AND GLOBAL CREATIVE ECONOMIC (IJSEGCE), 2(3), 368-376.
Sariwulan, T., & Suparno, S. (2020). Factors Explaining the Performance of Entrepreneurs in the Industry 4.0: A Theoretical Approach. Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB), 8(2), 154-164.
Sembiring, R. (2016). Impact of human resources' knowledge and skills on SMEs' in Medan City, Indonesia. International Journal of Management, Economics and Social Sciences, 5(3).
Sidiq, R. S. S., & Maulida, H. (2021). Exploring Health Disparities in Indigenous Akit Tribal Community in Riau Province. MIMBAR: Jurnal Sosial dan Pembangunan, 37(1).
Sidiq, R. S. S., Jalil, A., & Achmad, R. W. W. (2021). Virtual World Solidarity: How Social Solidarity is Built on the Crowdfunding Platform Kitabisa. com. Webology, 18(1), 192-202.
Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
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