The Role of Accounting System and Organizational Culture on Small and Medium Enterprises Performance in Indonesia

This study analysed the effect of the accounting information system and organisational culture on performance of small and medium enterprises (SMEs) using the e-Peken application in Surabaya City, Indonesia. This study uses a quantitative study with the population of e-Peken application users that SMEs in Surabaya City have used with a total sample of 35 respondents. The data was collected by questionnaire and analysed using multiple linear regression analysis. This study found that the accounting information system has a significant and positive effect on SME performance, which means that the better the SMEs accounting information system, the SMEs performance will also increase. The organisational culture has a significant and positive effect on SMEs performance, which means the success of an organisation in achieving its goals. It can improve the performance of SMEs.