Analisis Meta-Sintesis

Implikasi strategis sistem informasi akuntansi terhadap integritas laporan keuangan UMKM

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, weaknesses in the management of accounting information systems (AIS) remain a major obstacle to producing reliable and credible financial statements. This study employs a meta-synthesis approach to integrate findings from various empirical studies on the implementation of AIS in the MSME sector and its impact on the integrity of financial statements. The synthesis results indicate that effective AIS implementation significantly enhances the accuracy, relevance, and consistency of financial data. Conversely, limited human resources, inadequate technological infrastructure, and low digital literacy are the primary hindering factors. The strategic implications of these findings point to the need for integrated accounting technology support policies, continuous training for SME stakeholders, and strengthened financial reporting regulations as the foundation for good governance. This study contributes to the development of a conceptual framework that can serve as a reference for stakeholders in designing evidence-based interventions to improve the quality of SME financial reports in Indonesia.