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The purpose of this study is to contribute to solving problems related to the poor performance of SME organizations, including due to the weak implementation of accounting information systems for SMEs in the Riau Province,Indonesia, especially in terms of aspects of government partnership programs.This research is intended to test and analyze the implementation of the Accounting Information System (AIS) as a dependent variable and mediator of the partnership program towards the performance of SME organizations.The study population is Small and Medium Enterprises (SMEs) specifically for Small Business Scale, which are spread across Regencies/Cities in Riau Province.The population amounted to 157,985 units of SMEs with a total research sample of 598 units of SMEs.The processed data came from 308 respondents who returned the answers to the questionnaire.The statistical analysis tool used is Smart PLS version 3. The results of the study prove that the partnership program affects the implementation of AIS, and the partnership program directly affects the performance of the organization.Then the implementation of AIS affects the performance of the organization.Thus, the partnership program affects the performance of the organization through the implementation of AIS.Finally, the problem of poor organizational performance can be minimized through the improvement and development of partnership programs directly or indirectly through the implementation of AIS.
Fitrios et al. (Wed,) studied this question.