Track: E-Business and E-Commerce

Abstract

Advances in technology have brought micro, small and medium enterprises (MSMEs) to market their products and sell them through various marketplaces. It is estimated that 32% of business actors in Indonesia use digital platforms to encourage product sales during the COVID-19 pandemic. The purpose of this study was to examine the effect of work experience, user ability, and incentives on accounting information system effectiveness. The accounting information system in question is a web-based income statement preparation application. This study analyzed the responses of 41 owners and employees of the finance department of 13 MSMEs in Cilacap Regency, Central Java Province. This study found that MSME actors in Cilacap Regency were very satisfied with the incentives received, had work experience, user skills, and very high effectiveness in accounting information systems. The test results found that work experience and user ability had a positive effect on the effectiveness of the accounting information system. In contrast, incentives did not affect the effectiveness of the accounting information system.