Sistem Informasi Akuntansi Teknologi Digital dan Data Bisnis Terhadap Kinerja UMKM
DOI:
https://doi.org/10.47065/arbitrase.v6i2.2803Keywords:
Accounting Information Systems; Digital Technology; Data-Driven Business; Pro-Environmental Behavior; MSME PerformanceAbstract
This study aims to examine the influence of accounting information systems, digital technology, and data-driven business practices on the performance of micro, small, and medium enterprises (MSMEs), as well as to test the moderating role of pro-environmental behavior. The research was conducted on MSMEs located in Denpasar, Bali, that have adopted digitalization in their operational activities. Data were collected through a questionnaire distributed to 100 MSME actors, with all responses deemed valid and reliable for analysis. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that accounting information systems, digital technology, and data-driven business practices have a positive and significant effect on MSME performance. Pro-environmental behavior also demonstrates a positive direct effect on performance. However, pro-environmental behavior does not significantly moderate the relationship between the three main independent variables and MSME performance. These findings indicate that improved MSME performance is more strongly driven by the quality of information systems, effective utilization of digital technology, and data-informed decision-making processes. Meanwhile, strengthening pro-environmental behavior as a supporting factor requires deeper cultural internalization and managerial commitment within the organization.
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