THE EFFECT OF THE IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL SYSTEMS, AND HUMAN RESOURCE COMPETENCE ON THE PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES WITH FINANCIAL LITERACY AS A MODERATING VARIABLE

Abstract

The effect of implementing accounting information systems, internal control systems, and human resource competencies on the performance of MSMEs with financial literacy as a moderating variable. Using SPSS 31 software with non-probability sampling techniques and purposive sampling methods. The research sample included MSME actors who were business owners and who had direct authority in decision-making, totaling 131 respondents who were given a questionnaire to complete. This research was conducted over a period of four months, from April to August 2025. The results of the study show that accounting information systems, internal control systems, and human resource competencies have a positive effect on MSME performance. Furthermore, financial literacy can moderate accounting information systems and internal control systems on MSME performance. However, financial literacy negatively moderates human resource competencies on MSME performance.