The Influence of Accounting Information System Usage, Human Resource Competence, and Information Technology Utilization on the Performance of MSMEs in the Food and Beverage Sector in Medan City

Abstract

The problem in this study is the low ability of MSME players to record their finances correctly and separately from their personal finances, which has an impact on declining business performance. Many MSME players do not yet have adequate financial reports and face obstacles such as a lack of understanding of accounting information systems and limited access to their use. This study aims to determine the effect of the use of Accounting Information Systems, Human Resource competencies, and the use of Information Technology on the performance of MSMEs in the city of Medan.

The population of this study is MSME actors in the Food and Beverage (F&B) sector in Medan City, with samples consisting of owners or employees who have used accounting information system applications in their business operations. The sampling technique used purposive sampling, and the number of samples was calculated using the Lemeshow formula, resulting in 68 respondents. The data were analyzed through validity and reliability tests, multiple linear regression, as well as t-tests, F-tests, and the coefficient of determination (R²).

The results showed that the variables of Accounting Information System Use (t = 8.319; sig = 0.000), Human Resource Competence (t = 2.232; sig = 0.029), and Information Technology Utilization (t = 6.019; sig = 0.000) each had a significant effect on MSME performance because the calculated t value was greater than the table t (1.997) and the significance value was less than 0.05. Simultaneously, the calculated F value of 35.664 is greater than the F table value of 2.76 with a significance of 0.000, which means

that the three variables together have a significant effect on MSME performance, with an Adjusted R² value of 0.608, indicating that 60.8% of the variation in MSME performance can be explained by this research model.

The conclusions of this study are that the use of accounting information systems has a positive and significant effect on MSME performance (H1 accepted). Human resource competence has a positive and significant effect on MSME performance (H2 accepted). The utilization of Information Technology has a positive and significant effect on the performance of MSMEs (H3 accepted). In addition, simultaneously, these three variables have a significant effect on the performance of MSMEs in the Food and Beverage sector in Medan City (H4 accepted).

Keywords: Use of Accounting Information Systems, Human Resource Competence, Information Technology Utilization, SME Performance.