THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS (AIS), HUMAN CAPITAL, AND CUSTOMER CAPITAL ON SME PERFORMANCE IN PATI DISTRICT

THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS (AIS), HUMAN CAPITAL, AND CUSTOMER CAPITAL ON SME PERFORMANCE IN PATI DISTRICT

Accounting Information Systems, Human Capital, Customer Capital, MSMEs Performance.

SMEs are supporting the economy of the country, but there are still many obstacles faced by SME actors, one of which is access to information to examine the effect of accounting information systems, human capital, and customer capital on the performance of SMEs. This research uses a quantitative approach, the research data is primary data using questionnaires and population collection as well as research samples from SME actors in Pati Regency. The method of determining the sample is purposive sampling. The technique used to test the hypothesis is multiple linear regression analysis using the SPSS application. The accounting information system has been proven to have a positive effect on the performance of SMEs in Pati Regency. Human capital has been proven to have a positive effect on the performance of SMEs in Pati Regency. Customer capital has been proven to have a positive effect on the performance of SMEs in Pati Regency.

Winarsih1*, Siti Istianah2*

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2024-09-23

PERI IRAWAN

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