Indah Anisykurlillah, FE Akuntansi (2021) Investigating the Maturity Level of Computer-Based Accounting Systems in Small and Medium-Sized Enterprises: Empirical Evidence in Indonesia. Journal of Management Systems, 22 (181). p. 1. ISSN 1582-2559

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Abstract

This study aims to provide empirical evidence of the maturity level of computer-based accounting systems adopted by small and medium enterprises (SMEs) in Semarang – Indonesia. This study is motivated by the limited research on antecedents’ adoption of computer-based accounting systems in SMEs. A survey of 120 SMEs in the city of Semarang through the questionnaires is conducted. Data further is analyzed using the correlation test. The results show the maturity level of the SMEs accounting system at the third level (defined) have been determined, but are not yet optimal. Key maturity activities are significantly related to planning and organization, business process management, risk management, and problem management, as well as system standardization and measurement. The results of this study contribute to the government to create a strategy to strengthen adoption by strengthening the SMEs system maturity.

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