SME Productivity: Accounting Information Systems and Internal Control System

This study analyzed the effect of accounting information systems (AIS) and internal control systems (ICS) on SME productivity. This type of study is descriptive quantitative, employing both primary and secondary data. The methodologies for collecting data included questionnaires for direct information gathering and literature reviews for secondary data. The focus was on SME actors registered with the cooperative SME office in the Bengkalis sub-district, Bengkalis, Riau, which has a total population of 1587. For sample selection, a purposive sampling technique was utilized, leading to 44 SME actors being chosen for thorough analysis. The approach to analyzing the collected data incorporated multiple linear regression techniques facilitated by using SPSS software. The findings from this study highlighted that the AIS did not have an impact on SME productivity. On the other hand, the ICS was found to have a positive and significant effect on enhancing SME productivity. The results of this study theoretically can complement existing theories and provide insight into how the internal control system can affect company productivity. Practically, it can be a reference for SME actors in increasing business productivity by improving the internal control system. Furthermore, it can be a reference for local governments to provide socialization regarding the use of technology, especially those related to AIS.