MSMEs have successfully utilized technology during the COVID-19 pandemic, with 83.8% of businesses having undergone digitalization. However, challenges such as low financial literacy, manual transaction recording, and limited digital skills, especially in rural areas, remain obstacles. Accounting Information Systems (AIS) are seen as a crucial solution to overcome these challenges and maximize the revenue and role of MSMEs. This study analyzing the factors influencing the successful implementation of e-commerce-based AIS in MSMEs. Using the modified DeLone & McLean (D&M) model, the study examines the net benefit variable, substituted with an AIS-based variable. Data were collected from 75 samples using purposive sampling and examination with SMARTPLS. The results show that system quality significantly affects user satisfaction but does not influence the intention to use the system. In contrast, information quality significantly impacts all variables, including the intention to use and user satisfaction. The intention to use and user satisfaction also positively influence the net impact of AIS. The study recommends considering additional factors such as organizational culture and government regulations in future research and comparing the factors affecting AIS success across different industry sectors or geographical region. By understanding the factors that influence the success of AIS in MSMEs, it will help the government to formulate policies and improve facilities that support the use of IT for business actors. For MSMEs themselves, it will provide consideration to optimise the function of AIS for business operations.
Istiyana et al. (Tue,) studied this question.