Pengaruh Penerapan Sistem Informasi Akuntansi (SIA), Pemanfaatan SIA, dan Kemudahan Pemahaman Akuntansi terhadap Kinerja Karyawan Usaha Mikro Kecil dan Menengah di Kabupaten Brebes

Abstract

This study aims to determine the effect of research variables partially and simultaneously on the performance of MSME employees. This research method is a quantitative method. The population of this study is MSME actors in Brebes Regency, with a total population of 106,204 business units. Determination of samples in this study using purposive sampling of 100 people based on calculations using the Slovin formula. Primary data collection techniques with questionnaires in the form of questions to MSME actors in Brebes Regency directly and online. Data decomposition is carried out by testing validity, reliability, normality, heteroscedasticity, multicolonicity. Data analysis techniques with multiple linear regression tests, determination tests, partial t tests, and simultaneous F tests. Based on partial and simultaneous testing, it can be concluded that the partial application of SIA affects the performance of MSME employees with a percentage rate of 27.2%, the partial use of SIA does not affect the performance of MSME employees with a percentage rate of 17%, ease of understanding accounting partially affects the performance of MSME employees with a percentage rate of 46.9%, and simultaneously the application of SIA,  The use of SIA, and the ease of understanding accounting affect the performance of MSME employees in Brebes Regency.