Efek Persepsi Kegunaan Sistem Informasi Akuntansi Terhadap Human Capital dan Persepsi Profitabilitas UMKM

The study examines the role of perceived usefulness of accounting information systems as a mediator of the human capital and perceived profitability relationship in information system acquisition. According to SMEs, human capital is one of the important factors in accounting information because, in fact, SMEs are labour intensive business and owned by families. In the other hand, SMEs face a source limitation in accounting information investment. Therefore, this study uses the perceived usefulness of the accounting information system for the examination relationship. The examination uses survey data from SMEs in the Special Region of Yogyakarta (DIY) because the SMEs do not yet have adequate financial governance in their daily operations. Based on a survey of 124 respondents, this study revealed that the accounting system capability in producing quality information of daily activities encourages SMEs to implement accounting information acquisition. SMEs consider the importance of accounting information in increasing profitability. This evidence contributes to stakeholders, especially the government, in assisting SMEs’ financial governance.