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ABSTRACT:

This study aims to answer two formulations of the problem regarding (1) the influence of the use of accounting information systems on the performance of MSMEs in Blitar Regency, and (2) the effect of the development of accounting information systems on the performance of MSMEs in Blitar Regency. Quantitative techniques were used for this study. Primary data from the completed questionnaires were used for analysis in this study. There are 31,433 MSMEs included in the population. 100 respondents are the sample size for this study. The Slovin formula is used in the sampling technique. The data analysis method used is validity, reliability, and classical assumption testing and hypothesis testing. Data analysis using multiple linear regression. It has been answered through this research that: (1) there is a significant influence on the use of accounting information systems on the performance of MSMEs in Blitar Regency, there is a significant influence on the development of accounting information systems on the performance of MSMEs in Blitar Regency.

KEYWORDS:

Use of Accounting Information Systems, Development of Accounting Information Systems, MSME Performance

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