Unraveling It Sophistication: Driving AIS Success in Medan’s Food and Beverage MSMEs
摘要
This study examines the influence of IT sophistication on the success of Accounting Information Systems (AIS) in micro and small enterprises (MSEs) within the food and beverage sector in Medan City. A cross-sectional survey method was employed, collecting data from 108 cafés using questionnaires. The research focuses on four dimensions of IT sophistication: technological, informational, functional, and managerial. The findings reveal that technological, informational, and managerial sophistication positively affect AIS success, while functional sophistication shows no significant impact. This study underscores the importance of enhancing managerial capabilities and aligning technology with business needs to achieve optimal AIS outcomes, contributing to the understanding of digital transformation strategies in MSEs.