THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS, FINANCIAL REPORT QUALITY, DECISION MAKING EFFECTIVENESS, AND WORK MOTIVATION ON MSME PERFORMANCE IN LAMONGAN REGENCY

Abstract

This study is a study conducted to determine the effect of accounting information systems, quality of financial reports, effectiveness of decision making and work motivation on the performance of MSME in Lamongan Regency. This study uses a quantitative approach with data sources derived from primary data obtained from distributing questionnaires. Questionnaires were distributed to MSME actors in Lamongan Regency. The sampling technique in this study used a purposive sampling technique with a sample size of 100 respondents. The scale points used to conduct this study were a Likert scale of 1 to 5 points. The software used to conduct this study was SPSS version 24 The results of this study indicate that accounting information systems, quality of financial reports, effectiveness of decision making and work motivation have a significant effect on MSME performance. This study provides a comprehensive understanding of the effect of accounting information systems, quality of financial reports, effectiveness of decision making and work motivation on MSME performance in Lamongan Regency.