October 13, 2025Journal of Accounting Management Business and International Research.Open Access

The Impact of Accounting Information Systems and Expense Management on MSMEs Profitability: The Mediating Role of Technological Adaptability and Business Process Digitalization

View Full Paper

Ask AI

Bookmark

Authors

BGBerupilihen Br GintingState University of Medan MMMahyudin MahyudinUniversitas Muhammadiyah Buton

Discussion

Member takes

Implication

Structural equation modeling reveals AIS and cost management influence MSME profitability, highlighting technology adaptability and digitalization roles.

Key Points

AIS significantly impacts profitability and technology adaptability in MSMEs, but not business process digitalization.
Cost management positively influences both technology adaptability and profitability, enhancing MSMEs' performance.
Technology adaptability and business process digitalization directly affect MSME profitability, with adaptability showing a potential negative impact.
AIS and cost management influence profitability indirectly, emphasizing the importance of effective expense management and digital strategies.

Cite This Study

Ginting et al. (2025) studied this question.

synapsesocial.com/papers/68ec51df42911f61ef8b209f https://doi.org/10.57235/jambuair.v4i2.7011

View Full Paper

Ask AI

Bookmark

Implication

Structural equation modeling reveals AIS and cost management influence MSME profitability, highlighting technology adaptability and digitalization roles.