Accounting Information System Quality and MSMEs Performance: The Mediating Effects of User Experience and Perceived Convenience

Research Aims: This study aims to examine the effect of Accounting Information System (AIS) quality on the performance of Micro, Small, and Medium Enterprises (MSMEs), with user experience and perceived convenience as mediating variables. The study is grounded in the Technology Acceptance Model (TAM), which highlights the importance of system quality in shaping user attitudes, perceptions, and behavioural intentions toward technology use. Design/methodology/approach: A quantitative approach was employed using a web-based survey distributed to 105 MSMEs across Indonesia. The data were analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test both the direct and mediating effects among AIS quality, user experience, perceived convenience, and MSME performance. All measurement indicators were adapted from validated prior studies and adjusted to the Indonesian MSME context. Research Findings: The findings reveal that AIS quality significantly and positively affects user experience, perceived convenience, and MSME performance. Furthermore, both user experience and perceived convenience mediate the relationship between AIS quality and performance, although the mediating effect of experience is stronger. These results confirm that reliable, easy-to-use, and secure AIS enhances user satisfaction, operational efficiency, and business competitiveness. Theoretical Contribution/Originality: This study expands the Technology Acceptance Model by integrating user experience and perceived convenience as mediating factors in the relationship between AIS quality and MSME performance. It offers a holistic understanding of how technical quality and user behavioural factors jointly contribute to successful digital technology adoption in MSMEs, particularly in developing countrie