The Effect of Accounting Information Systems (AIS) and E-Wallet on the Profitability of Micro, Small, and Medium Enterprises (MSMEs) in Terbanggi Besar, Central Lampung: An Islamic Accounting Perspective

Abstract

This study aims to analyze the effect of Accounting Information Systems (AIS) and e-wallets on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in Terbanggi Besar District, Central Lampung, from an Islamic accounting perspective. This research employs a quantitative approach with primary data collected through questionnaires distributed to 102 MSME respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics 25. The results show that, partially, Accounting Information Systems do not have a significant effect on MSME profitability (sig. = 0.426), while e-wallets have a positive but not significant effect (sig. = 0.064). However, simultaneously, AIS and e-wallets have a significant effect on MSME profitability (sig. = 0.003). The coefficient of determination (R²) of 0.110 indicates that the independent variables explain 11% of profitability variation, while the remaining 89% is influenced by other factors. These findings imply that financial digitalisation needs to be further optimised to improve MSME financial performance more effectively.