Analisis Efisiensi Sistem Informasi Akuntansi dalam Meningkatkan Transparansi dan Akurasi Laporan Keuangan UMKM di Tangerang

Abstract

This study analyzes the efficiency of Accounting Information Systems (AIS) in improving the transparency and accuracy of financial reports among Micro, Small, and Medium Enterprises (MSMEs) in Tangerang. Using a quantitative approach and Spearman correlation analysis, data were collected from 20 MSME actors who utilized the web-based application SIAKUN. The results indicate that the system’s reliability and ease of use play a crucial role in enhancing both the transparency and accuracy of financial reporting. Transparency was found to be a key factor supporting accurate record-keeping, while the efficiency of system usage significantly influenced reporting quality. These findings highlight the importance of an efficient, user-friendly, and reliable AIS in promoting financial accountability, digital transformation, and the overall credibility of MSMEs in Tangerang.