Pengaruh Penerapan Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Kota Yogyakarta

This study aims to examine the effect of business strategy implementation and accounting information systems on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Yogyakarta City. MSMEs are one of the sectors that play a significant role in supporting regional and national economic growth, so improving their performance is highly relevant to research. MSME performance in this study is seen as a measure of business achievement that reflects the effectiveness of resource management and implemented strategies. The research sample consisted of 500 MSME owners in Yogyakarta City, determined by purposive sampling technique based on the following criteria: MSMEs have been operating for more than one year, use accounting information systems for recording transactions, have financial reports, and have a minimum turnover of IDR 3,000,000 per month. The data obtained were analyzed to assess the extent to which the implementation of appropriate business strategies and the use of effective accounting information systems can contribute to MSME performance. The results of the study indicate that business strategies and accounting information systems have a significant effect on MSME performance. This finding confirms that resource optimization through adaptive business strategies and the use of information technology-based accounting information systems can improve the competitiveness, efficiency, and financial performance of MSMEs in Yogyakarta City.