PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS CLOUD COMPUTING TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KOTA MEDAN

This study aims to determine the influence of cloud computing-based accounting information systems on performance Micro, Small and Medium Enterprises (MSMEs) in Medan city. The number samples is 93 MSMEs. Data were collected using online questionnaires distributed respondents. research method used descriptive statistics with quantitative approach. results this conducted found that Sig. value 0.000 < 0.05 a regression coefficient 0.377, which indicates system has MSMEs performance. t count > table 5.747 2.990, means there an impact Pearson Correlation 0.516 (r count) 0.207 table) positive correlation between variables R Square 0.266 26.6%, while 73.4% affected by other factors outside thisstudy.