The Impact of Accounting Information System Implementation on Financial Management Effectiveness in Small and Medium Enterprises (SMEs) in Buleleng Regency

Abstrak

In the digital age, the adoption of Accounting Information Systems (AIS) is no longer limited to large enterprises but is also increasingly relevant for Small and Medium Enterprises (SMEs). SMEs play a significant role in job creation and improving community welfare. However, many SMEs face difficulties in managing their financial resources efficiently. AIS has been proposed as a practical solution to enhance financial management and operational effectiveness in SMEs. This study aims to examine the effectiveness and efficiency of AIS implementation in financial management among SMEs in Buleleng Regency, Indonesia. The research design is quantitative with an associative level of research explanation. The population consists of 75,267 SMEs, and a sample of 100 SMEs was selected through random sampling, based on Slovin's formula with a 10% margin of error. Data collection was conducted using a structured questionnaire grounded in the Technology Acceptance Model (TAM), focusing on perceived usefulness and perceived ease of use in technology adoption. The findings indicate that AIS has a positive and significant impact on the financial management effectiveness of SMEs. AIS supports accurate transaction recording, timely financial reporting, and informed decision-making based on reliable data. The results emphasize the importance of strengthening digital capabilities and providing information technology-based accounting training for SME operators. This effort is essential to support the sustainable development of SMEs in Buleleng Regency and to enhance their competitiveness in an increasingly digital economy.