The Role of Accounting System and Organizational Culture on Small and Medium Enterprises Performance in Indonesia
DOI:
https://doi.org/10.56225/gjbesd.v2i1.48Keywords:
Accounting system, Organizational culture, Performance, Small and Medium Enterprises, e-PekenAbstract
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.
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