PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA UMKM DI KOTA PALEMBANG

Angelita, Marcella (2026) PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA UMKM DI KOTA PALEMBANG. Undergraduate thesis, UNIVERSITAS KATOLIK MUSI CHARITAS.

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Abstract

This study aims to determine the effect of the implementation of accounting information systems and internal control on the performance of SMEs in the city of Palembang. The population in this study consists of SMEs in the city of Palembang. The sampling technique used was purposive sampling, resulting in 117 samples. Hypothesis testing was carried out using multiple regression analysis. The results of this study indicate that the implementation of accounting information systems has a positive and significant effect on the performance of SMEs in Palembang, and internal control has a positive and significant effect on the performance of SMEs in Palembang.

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