ACCOUNTING INFORMATION SYSTEM AND PERFORMANCE OF SMEs in CARMEN, DAVAO DEL NORTE

Source Use for the Present Research Probable Quotations Gaps Highlighted or Addressed Gaps Highlighted or Addressed
• How can you use the insights from • What quotes do you find meaningful by the Authors by the Authors
the source? in relation to your present work? • What gaps are discussed by the • What gaps need to be further explored?
• In what part of your manuscript can • You can cite the quote in verbatim author(s)? • What pattern of insights have you
you use the insights? Why? here. In the actual manuscript, • What gaps are filled in by the observed?
endeavor to paraphrase the quotes. present research?

Andarwati, M., The paper looks at accounting “The success of information systems is The study was conducted in Malang, The summary concludes that the AIS has
Nirwanto, N., & information systems based on influenced by several variables.” It is East Java, Indonesia and sampled a significant and dominant effect on the
Darsono, J. T. information technology as means of important to recognize the aspects that 118 SME managements who produce end-user satisfaction. It used quantifiable
(2018). Analysis innovation for Small and Medium need to work together for the system to financial reports using IT-based data that will justify the result but not
of factors Enterprises to survive the national be a successful implementation. “Some Accounting Information Systems. enough background, relevant literature
affecting the economy and compete with the factors such as system quality and end and studies or qualitative information to
success of global market. It is also referred to as user satisfaction as success factor of The study itself focuses on system explain and relate the extent.
accounting financial information that can be information system.” quality and top management support
information used for decision making and as an as factors on the satisfaction of end- At the end, it is suggested by the
systems based on important resource for the It then proceeds to identify end-user users, including the casual researchers to look into the continuation
information organization. The study asserts that satisfaction as “as one of the success relationship between the variables of end-user accounting information
technology on the successful execution of factors of information systems and but there are other aspects to be satisfaction for individual and
SME Accounting Information Systems can some researchers suggest that end users explored. organizational performance in terms of
managements as be used to forecast business are satisfied if the information financial and non-financial aspects.
accounting activities, manage cash and produced is useful and useful”. It
information end determine funds range for overall entails that the functions do not matter Furthermore, the Asian Economic
user. EJEFAS success of the business. It can be if it does not connect with the end-user Community needs to be further explored
Journal, (98), 97- used in the introduction portion of and serve its ultimate purpose. since East Java, Indonesia is just a small
102. the paper. part of it. The results may also possibly
differ depending on the business
The background provides insight on practices and culture in each country or
how SMEs are of top priority in the region.
Asian Economic Community which
therefore needs to be supported
through the AIS. The summary and
concluding remarks can be used as
reference to the significant effect on
the end user satisfaction of the
system which depends on the
deliverance of quality and functions
for the individual and organization
performance with regards to financial
terms. Also, how the satisfaction and
functions affect the decision making
aspects of businesses.
Akanbi, T. A., & The study view AIS as used in “SMEs have various definitions which The study was carried out in Lagos Future researchers must look into the
Jonathan, O. A. financial reporting aspects as a vary from country to country, and State, Nigeria in 2017. The 120 other benefits of AIS to attract more
(2018). source of reliable and relevant organization to organization. Thus, SMEs were randomly selected from investors. Furthermore, training of staff
Investment in information and part of careful there is no universally accepted the study area. and employees on AIS should be
accounting planning for execution of strategies definition of SMEs because it is prioritized as it affects their working
information to improve businesses. The impossible to capture all the The present study is focused on sales performance and sales growth. It should
system and sales background provides all the characteristics of SMEs or to highlight growth and how AIS could be used also be looked on how the government
growth: An important reasons on why AIS the differences between firms in to improve performance. It is should promote AIS.
investigation of should be a top priority in the different industrial sectors or countries. considered as an “investment” since
Nigeria small and decision making aspect of SMEs. Most definitions of SMEs are based on many do not understand that it is a
medium There was an extensive report on the number of employees, capital base necessity. There are also those who
enterprise. these aspects for a more convincing of the firm, market share, sales turnover invested in it without actually finding
Journal of view on the importance of AIS on the and the infrastructure of the firm” out its effect on their sales growth.
Accounting and potential growth of SMEs. Flexibility is important in any research. The researchers state that others have
Taxation, 10(6), It must be taken into consideration that yet to “exploit” this problem. Since
71-77. This specific portion can be used in meanings and values differ depending they are focused on financial and
the introduction or background of the on the point of view of the reader. non-financial performance indicators
study. Therefore, a good paper must such as profitability, quality of
accommodate various aspects of service and productivity.
different countries.
The research seeks to emphasize its
importance among SMEs for
business continuity and survival in
the competitive environment.

Andarwati, M., This can be used specifically in the The definition of actual usage (AU) is This study aims to analyze the effect In this study, the characteristics of the
Zuhroh, D., & related literature or study on how the actual user and as a measurement of perceived ease of use, usefulness respondents such as age and duration of
Amrullah, F. Mobile-based AIS can make it easier, for the frequency of use of the and actual usage and analyze the usage of the smartphone wasn’t
(2019). End User faster and more flexible for SMEs technology itself. effect of these on mobile-based AIS. explored. This is relevant to the
Satisfaction of through studying its actual usage. The results of this study explored perceived ease of access of mobile-based
Accounting Previous references have been factual “Actual usage that is reflected in the both the positive and negative effects AIS. There researchers also suggested to
Information or hypothetical but the actual results sales system application on the mobile- of AU on AIS and their relationship. look into other variables such as quality
System (AIS) of this study goes beyond the basic based AIS is used repeatedly and of raw materials inventory information
Mobile Based for definition and relationship of AIS continuously to input sales transactions The study focused on medium-scale system and increase in profit.
Small Medium and SMEs. It is a step forward to a to be able to increase the EUCS which enterprises that use mobile-based
Enterprises more complex view through is reflected in the purchasing system SIA and located in Jember which is Further research can study the perceived
(SMEs): Actual interpretation of data. The results application on the mobile-based AIS by the biggest number of SMEs in East ease of access and usefulness of mobile-
Usage and TAM specifically look into the effect of producing information that is always on Java Province. SMEs in Jember based AIS to include small businesses
Approach. perceived ease of use, usefulness and time purchase reports. It means that the whose users are SME managers who and those who have been using it for a
Journal of actual usage. EUS of AIS will be achieved if the use mobile-based AIS. The number shorter period of time.
Development application of sales systems on a of medium scale enterprises in
Research, 3(2), mobile-based AIS can be used on an Jember is 1,318 units and those who
37-42. ongoing basis.” This portion is very have been using it for more than a
specific to what is to be expected of year.
AU. The study did not just leave the
definition to just “using” it but to what
extent and as well as the frequency.

Lutfi, A. (2022). Since the previous study and SMEs are more susceptible to failure in The study is conducted within the It is cited that there is a scarcity of
Factors literatures discusses the importance, the competitive knowledge oriented context of SMEs in Jordan as it empirical studies on pre- and post-
Influencing the benefits and other reasons to use business environment (Alshirah et al. regarded as one of the nations that adoption of the system or continued
Continuance AIS, this specific study seeks to 2021d). Related studies (Cook et al. are currently facing problems in usage. The existing ones are also said to
Intention to Use explain the factors that influence the 2012; Frazier et al. 2013) suggested accessibility, inefficient resource be focused on Western countries. The
Accounting continuance intention of AIS for that smaller firms are more likely to usage, ineffective management and study is also focused on manufacturing
Information SMEs. face failure in the first five years of unsuitable AIS. SME so future studies can be applied to
System in their inception. other sectors and businesses.
Jordanian SMEs This can be used as reference and The research also addresses that the
from the perception on the significance of the The usage of AIS as an IS is mandatory beliefs motivating post-adoption use
Perspectives of study. to achieve the effective delivery of of the innovation may differ from
UTAUT: Top service, enhanced efficiency, decision- those that stimulated its initial
Management The insights can be used as added making promotion and management adoption/usage. System issues may
Support and Self- literature on the maintenance and enhancement (Alamin et al. 2015; Lutfi decrease ease of use, user
Efficacy as long-terms effects of AIS. et al. 2016). performance and productivity, all of
Predictor Factors. which may adversely influence the
Economies, It can also be used as background of AIS needs to be viewed as a significant continuance intention. Therefore, the
10(4), 75. the proposed study to identify and enriching accounting information researchers recognize that
specific problems that SMEs are source because its efficient accounting encouragement is not limited to pre-
facing throughout the world. records and successful implementation usage but afterwards as well.
influence entire business processes Knowledge and understanding was
(Lutfi 2020). identified as one of the solutions to
fulfill this gap. It also addresses the
main research question which is
"How do AIS drivers influence the
continuance intention of users to use
the system?"

The findings of this study can have

purpose and implications for leaders
and managers of SMEs, first and
foremost. It can also be used to
minimize the gap between actual
usage and implementation to create
value for the establishments.

The study also emphasizes on the

role of the government in funding.
Sawatsuka, B. The specific portions of this study Small and Medium Enterprises (SMEs) The study identified problems
(2020). can be used to improved definition of are the important foundation of the occurring from using accounting Aside from exploring data of other
Guidelines for terms and significant of the study. domestic economy (Chienwattanasook information from SMEs sector countries, the research can further be
Accounting & Jermsittiparsert, 2019a, 2019b). entities, Phayao Province, Thailand expanded through looking into
Information and as well as the feasibility of the qualitative data. The problems and
System SMEs are important for the Thai AIS development to measure questions were close-ended to collect
Development to economy, They can improve operations of SMEs sector entities. quantitative data focusing on the
Measure the organizational performance by following: technical feasibility of
SMEs adopting sustainable technology. The results conclude that AIS can be business, economic feasibility,
Performance. used by SMES to improve their operational feasibility and feasibility of
Significance, The key factor to critical support in efficiency, including long-term the operational period.
13(8). terms of enterprise management is strategic goals and market expansion,
Accounting Information Systems as well as competitive strength. It
(AIS), which need to be fast and also closes the gap on the analysis of
reliable. AIS includes a balance sheet, the importance of AIS to long term
profit and loss sheet, sales report and strategies and goals of SMEs. A plan
etc (Nakonpin, N.,2008). AIS can help was also developed to improve the
Business with short-term management. management system and to function
It also helps to operate businesses in as a guide in determining the
dynamic circumstances with high application of the accounting
competition, as well as to be able to information system according to the
integrate business operations into long- needs and objectives of the
term strategy (Ismail and King, 2010). organization.

http://eprints.unmer.ac.id/id/eprint/77/1/Analysis%20of%20factors%20affecting%20the%20successof%20accounting%20%20information%20systems.pdf

https://academicjournals.org/journal/JAT/article-full-text-pdf/E6E1D3158451

http://www.journal.unublitar.ac.id/jdr/index.php/jdr/article/view/79

https://www.mdpi.com/2227-7099/10/4/75/pdf

https://ijicc.net/images/vol_13/Iss_8/13862_Sawatsuk_2020_E_R.pdf