The  Influence of Accounting Information Systems and Human Resource Management on Revenue Improvement in SMEs in Landungsari Village, Dau District, Malang Regency

Hendrik Suhendri; Cakti Indra Gunawan

Authors

Hendrik Suhendri Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Cakti Indra Gunawan Master of Management, Postgraduate School, University of Tribhuwana Tunggadewi, Malang, Indonesia

Keywords:

Accounting information system, Human resources management, Income, MSME, Malang

Abstract

This study aims to examine the effects of Accounting Information Systems (AIS) and Human Resource Management (HRM) on income improvement among small and medium-sized enterprises (SMEs) in Landungsari Village, Dau Subdistrict, Malang Regency. The study employs multiple linear regression analysis and applies a saturated sampling technique involving 115 SMEs. The findings indicate that Accounting Information Systems have a positive and significant effect on income improvement among SMEs in the study area. This research contributes to the existing literature by addressing the limited discussion on the implementation of Accounting Information Systems in SMEs and by comparing their role with that of Human Resource Management in enhancing SME performance.

References

Journal Articles

Becherer, R. C., & Helms, M. M. (2016). The role of entrepreneurial marketing in improving market share for small businesses facing external environmental or resource challenges. Journal of Business and Entrepreneurship, 27(2), 119.

Dewi, K. G. P., & Anggiriawan, I. P. B. (2023). Performance Effectiveness Based on Accounting Information Systems in The Framework of Tourism Villages in Bali. International Journal of Environmental, Sustainability, and Social Science, 4(2), 623-634.

Ermawati, N., & Arumsari, N. R. (2021). Sistem Informasi Akuntansi Pada Kinerja Usaha Kecil Menengah. Jurnal Bisnis Dan Akuntansi, 23(1), 145-156.

Gunawan, C. I., Solikhah, S. Q., & Yulita, Y. (2021). Model pengembangan manajemen sumber daya manusia UMKM sektor makanan dan minuman di era covid-19. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 9(2), 200-207.

Lubis, I. S., & Lufriansyah, L. (2024). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Umkm Di Mediasi Kualitas Laporan Keuangan Di Kecamatan Kisaran Barat Kabupaten Asahan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1456-1469.

Mufidah, E., & Fibriyani, V. I. T. A. (2017). Peran Wirausaha dan Kompetensi Sumber Daya Manusia Terhadap Kinerja UKM Industri Makanan. Akademika, 15(2).

Plewan, A. P., Dince, M. N., De Romario, F., & Tokan, M. G. M. (2025). The Influence of Accounting Information System Usage and Human Resource Quality on the Performance of Micro and Small Enterprises in Tana Duen Village. Neo Journal of economy and social humanities, 4(4), 683-696.

Rahmah, A. (2021). Faktor-Faktor yang Mempengaruhi Pemanfaatan Informasi Akuntansi Pada Usaha Mikro, Kecil dan Menengah (UMKM) di Kota Jambi. Journal of Islamic Accounting Competency, 1(1), 59-70.

Sa’id, K. S. A., Talib, A. B. A., & Hassan, R. (2019). The role of access to capital and the component of strategic orientations on smes performance: A conceptual framework. International Journal of Business, Economics and Law, 19(5), 311-321.

Seo, Y. W., & Lee, Y. H. (2019). Effects of internal and external factors on business performance of start-ups in South Korea: The engine of new market dynamics. International Journal of Engineering Business Management, 11, 1847979018824231.

Suhendri, H., Novitawati, R. A. D., & Iyel, I. (2022). The Impact of Implementation of Large-Scale Social Restriction Policies (PSBB) on Income of Micro Business Before and During the Covid-19 (Study on Micro Business in Indonesia). European Journal of Business and Management, 14(6), 49-53.