Effectiveness of the Accounting Information System in the Tasikmalaya City Minimarket SME Sector and its Determining Factors

Pretisila Kartika Putri; Nisa Noor Wahid; Aquinaldo Sistanto Putra; Rezky Pramurindra

doi:10.18326/aicieb.v4i0.688

Pretisila Kartika Putri Universitas Siliwangi
Nisa Noor Wahid Universitas Siliwangi
Aquinaldo Sistanto Putra Universitas Siliwangi
Rezky Pramurindra Universitas Muhammadiyah Purwokerto

DOI: https://doi.org/10.18326/aicieb.v4i0.688

Abstract

This research aims to examine the effectiveness of the Accounting Information System in Tasikmalaya City Minimarket by testing several factors that are thought to influence it, namely work experience, training and incentives. The data collection technique in this research was a field survey using a questionnaire method with a Likert scale. The research population is all Minimarket SME employees in Tasikmalaya City, while the research sample to be selected using a purposive sampling method. The number of samples was determined using the Slovin formula, namely 90 minimarket employees in Tasikmalaya City. The research results show that work experience, training, and incentives have a significant positive effect on the effectiveness of the Accounting Information System. It is hoped that the implications of this research can be taken into consideration for decision making for Minimarket SME owners in Tasikmalaya City in increasing the effectiveness of the Accounting Information System on their business unit's computer equipment. In addition, it is hoped that this research can add theoretical benefits to further research literature.

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