OPTIMALISASI KINERJA UMKM DI ERA DIGITAL MELALUI IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI

This study aims to analyze the influence of Accounting Information System (AIS) implementation and the use of information technology on the performance of MSMEs in Rembang Regency. The results show that AIS implementation has a negative and insignificant effect on MSME performance. In contrast, the use of information technology has a positive and significant effect on MSME performance. Simultaneously, the implementation of AIS and the use of information technology have a positive and significant effect on MSME performance. These findings indicate that the optimal use of information technology plays a more important role in improving MSME performance compared to AIS implementation, which is not yet fully understood by business actors.