Dekeng Setyo Budiarto

Faculty of Economics, Universitas PGRI Yogyakarta, 

Indonesia

dekengsb@upy.ac.id

Accounting information system and non-financial performance in small firm: Empirical research based on ethnicity

Rahmawati

Faculty of Economics and Business, Universitas Sebelas Maret Surakarta,

Indonesia

Bandi

Faculty of Economics and Business, Universitas Sebelas Maret Surakarta, 

Indonesia

Muhammad Agung Prabowo

Faculty of Economics and Business, Universitas Sebelas Maret Surakarta, Indonesia

Abstract. The purpose of this research was to examine the impact of accounting information systems (AIS) alignment on non-financial performance. This research aims to enrich the literature on AIS implementation among indigenous and non-indigenous ethnics. Using a mail questionnaire survey, data were collected from 87 small firms’ owners. To describe the respondents’ demography, the research data were analyzed by means of using descriptive statistics. The hypothesis was tested via multiple regression to recognize the effects of AIS alignment on non-financial performance and also independent sample t-test was carried out to examine the difference for each indicator. The results of this research show that there was a positive effect of AIS alignment on small and medium enterprises’ (SMEs) non-financial performance, both indigenous and non-indigenous (Chinese).  There was no difference in perception of AIS alignment but significant difference in non-financial performance between indigenous and non-indigenous groups within our sample. This research issue is original as it has not been studied before. This research provides better understanding of the indigenous and Chinese ethnics’ differences and attitudes when it comes to planning and utilizing information systems to achieve better performance.

Received: October, 2018

1st Revision: January, 2019

Accepted: March, 2019

DOI: 10.14254/2071-8330.2019/12-1/23

JEL Classification: M15

Keywords: accounting information system, non-financial performance, ethnicity, small firm