IDEAS home Printed from https://ideas.repec.org/a/pkp/teafle/v12y2025i2p374-387id4253.html
   My bibliography  Save this article

Barriers self-efficacy and performance of creative industry SME: The role of accounting information system

Author

Listed:
  • Nur Diana
  • Budi Eko Soetjipto
  • Puji Handayati
  • Nurika Restuningdyah

Abstract

This research aimed to understand the effects of the accounting information system (AIS) and barriers self-efficacy on small and medium-sized enterprise (SME) performance. A total of 243 SME owners and managers participated in a cross-sectional survey using a questionnaire. Furthermore, the data was collected using a purposive sampling method as part of an explanatory causality investigation. For complex models, structural equation modeling (SEM) was used and was suitable for estimating the data. The results of this study showed that business strategy significantly impacted SME performance and AIS usage. Additionally, AIS usage indirectly affected SME performance through barriers self-efficacy as a mediator. SME performance was also directly proportional to the confidence of actors in overcoming obstacles, while barriers self-efficacy increased the influence of AIS. Furthermore, the inability to deal with accounting and finance issues could be explained by barriers self-efficacy through the elaboration of theories. The use of the theory aligned with the empirical problems and could help solve the obstacles. In conclusion, stakeholders were supported in decision-making to enhance modulation and the use of AIS for sustainable SME management. AIS provided the knowledge needed to make better choices about the goods and services supplied to utilize AIS efficiently.

Suggested Citation

  • Nur Diana & Budi Eko Soetjipto & Puji Handayati & Nurika Restuningdyah, 2025. "Barriers self-efficacy and performance of creative industry SME: The role of accounting information system," The Economics and Finance Letters, Conscientia Beam, vol. 12(2), pages 374-387.
    • Handle: RePEc:pkp:teafle:v:12:y:2025:i:2:p:374-387:id:4253
    as

    Download full text from publisher

    File URL: https://archive.conscientiabeam.com/index.php/29/article/view/4253/8597
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pkp:teafle:v:12:y:2025:i:2:p:374-387:id:4253. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dim Michael (email available below). General contact details of provider: https://archive.conscientiabeam.com/index.php/29/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.