Implementation of Accounting Information System and Its Impact on Production Efficiency: An Operations Management Perspectives

Abstract

This study aims to analyze the implementation of Accurate 5 software and its association with production efficiency at a culinary SME in Malang, Indonesia. The novelty of this research lies in its emphasis on the operational implications of accounting software implementation, including workflow integration, inventory control, and production coordination in culinary SMEs. This study employed a quantitative approach with descriptive and inferential analysis. Data were collected from thirty respondents, consisting of production staff, warehouse personnel, administrative employees, and managers selected through purposive sampling. Data collection methods included direct observation, structured questionnaires using a four-point Likert scale, documentation review, and operational record analysis. The data were analyzed using validity and reliability testing, descriptive statistics, correlation analysis, and simple linear regression with SPSS version 26. The findings indicate that the implementation of Accurate 5 was positively perceived by respondents, both of whom were categorized as excellent. The system was perceived to improve report accuracy, information processing speed, inter-departmental coordination, and production scheduling. Nevertheless, operational cost reduction showed relatively lower results, indicating that the financial benefits of digital transformation may require a longer adaptation period. This study concludes that integrated accounting information systems may support operational efficiency and managerial effectiveness in culinary SMEs undergoing digital transformation.