Indonesian Journal of Law and Economics Review
Vol 19 No 2 (2024): May
Accounting System

AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency
AIS Merevolusi UMKM, Meningkatkan Transparansi Keuangan Global


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  • Siti Musdalifah,
  • Wiwit Hariyanto*
Siti Musdalifah
Universitas Muhammadiyah Sidoarjo, Indonesia
*

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i2.1079
Published May 29, 2024
Keywords
  • AIS,
  • Transparency,
  • Accountability,
  • MSMEs,
  • Decision-making
How to Cite
Musdalifah, S., & Hariyanto, W. (2024). AIS Revolutionizes MSMEs, Enhancing Global Financial Transparency. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler.v19i2.1079. https://doi.org/10.21070/ijler.v19i2.1079

Copyright (c) 2024 Siti Musdalifah, Wiwit Hariyanto

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study examines the impact of Accounting Information Systems (AIS) on decision-making processes' transparency and accountability in Micro, Small, and Medium Enterprises (MSMEs), focusing on Frozen Food Arsid in Krian District, Sidoarjo. Employing a qualitative approach, data was gathered through interviews and documentation analysis. Results indicate that AIS implementation positively influences transparency and accountability in financial reporting, affecting employee performance. The findings highlight the significance of AIS in enhancing MSMEs' financial practices, providing practical insights for stakeholders to improve decision-making processes and organizational performance, ultimately contributing to economic sustainability.

Highlights:

  1. AIS boosts MSMEs' transparency and accountability.
  2. Qualitative data collection method employed.
  3. Findings underscore AIS's pivotal role in decision-making processes.

Keywords: AIS, Transparency, Accountability, MSMEs, Decision-making

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