Analysis of Factors Related To The Application Of Accounting Information Systems In Small Medium & Micro Businesses


Time Constraints
Financial Constraints
External Expertise Constraints
Accounting Information Systems

How to Cite

Rapina, R., Carolina, Y., Joni, & Anggraeni, S. (2023). Analysis of Factors Related To The Application Of Accounting Information Systems In Small Medium & Micro Businesses. Journal of Education, Management and Development Studies, 3(1), 19–29.


The purpose of this study is to determine how big influence time constraints, financial constraints and external expertise constraints on the successful application of accounting information systems in Small and Medium-sized
Enterprises (SMEs) in Bandung, Indonesia. The population in this study consisted of accounting and finance staff in Bandung. The sampling technique used was purposive sampling. The data that has been obtained was processed using Structural Equation Modeling Partial Least Squares (SEM PLS). The statistical analysis technique uses SEM because there is a causal relationship between variables and each variable is unobserved. Research has shown that time constraints, financial constraints, and external expertise constraints can affect the success of implementing accounting information systems. According to the concept, a successful implementation of accounting information system will help users in making decisions.


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