THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, QUALITY OF FINANCIAL REPORTS AND EFFECTIVENESS OF DECISION MAKING ON THE PERFORMANCE OF MSMES IN BINJAI CITY

Authors

  • Nur Afni Yunita Universitas Malikussaleh
  • Nadia Sintia Fatmayani Universitas Malikussaleh

DOI:

https://doi.org/10.29103/icofeb.v3i1.1342

Abstract

This study aims to analyze the influence of accounting information systems, financial report quality, and decision-making effectiveness on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Binjai City. Using a quantitative approach, data were collected through questionnaires distributed to 280 MSME respondents from Binjai Kota and North Binjai districts and analyzed using multiple linear regression. The results show that accounting information systems have a positive and significant effect on MSME performance, while financial report quality has a positive but insignificant effect due to limited understanding among MSME actors in preparing financial reports. Meanwhile, decision-making effectiveness has a positive and significant effect, indicating that the ability to make quick and accurate decisions improves operational efficiency and business sustainability

Published

2025-12-31 — Updated on 2025-12-31

Versions

Issue

Vol. 3 No. 1 (2025): 4th International Conference on Finance Economics and Business (ICOFEB)

Section

Articles

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Copyright (c) 2025 Nur Afni Yunita, Nadia Sintia Fatmayani

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