Examining the Role of AIS Effectiveness, IT Use, and Management Participation on Employee Performance in SMEs

This study investigated the impact of accounting information systems (AIS) effectiveness, IT use, technical capabilities for using AIS, and management participation on individual job performance among 80 small and medium enterprises (SMEs) in Indonesia.Quantitative data were collected through questionnaires.Multiple regression analysis revealed that AIS effectiveness, IT use, technical capabilities, and management participation positively influenced individual performance.The results highlight the need for SMEs to develop AIS proficiency, IT infrastructure, and management involvement to enhance employee productivity.However, since the small sample has limited generalizability, further research with larger samples and advanced statistical tools is warranted to deepen insights into fostering high performance for SMEs through AIS and IT capabilities.