The Impact of Accounting Information System on Financial Performance and Accountability of Rural Owned Enterprises (BUMDes)

Karnisa Maharani; Silva Nurul Hasanah; Suriani Lafau; Nuratikah Nasution; Zikra Nurul Annisah; Galih Supraja

doi:10.55227/ijerfa.v4i2.437

Authors

Karnisa Maharani Accounting Study Program, Faculty of Social and Sains,Universty Pembangunan Panca Budi
Silva Nurul Hasanah Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Suriani Lafau Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Nuratikah Nasution Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Zikra Nurul Annisah Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia
Galih Supraja Department of Accounting, Faculty of Social Sciences, Universitas Pembangunan Panca Budi, Indonesia

DOI:

https://doi.org/10.55227/ijerfa.v4i2.437

Abstract

Village-Owned Enterprises (BUMDes) play a pivotal role in fostering local economic development in Indonesia. However, many BUMDes continue to face challenges in financial transparency and accountability due to reliance on manual, unstructured accounting practices. This study examines the impact of Accounting Information Systems (AIS) implementation on the financial performance and accountability of BUMDes. A quantitative approach was employed through a survey of 50 BUMDes managers in Region X who have adopted AIS. Data were collected via structured questionnaires using a 5-point Likert scale and analyzed using multiple linear regression. The results indicate that AIS implementation has a statistically significant and positive effect on both financial performance and accountability.

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