Ulfah Hidayati, Muhammad Noor Ardiansah, Sri Murtini, Budhi Adhiani, Tutik Dwi Karyanti


Tujuan penelitian ini adalah untuk mengetahui model implementasi inovasi sistem informasi akuntansi
(SIA) pada Usaha Kecil Menengah (UKM) batik di kota Semarang. Analisis Structural equation
modelling (SEM) digunakan untuk memeriksa model. Hasil menunjukkan bahwa model implementasi
dipengaruhi secara langsung oleh pengetahuan dan informasi dan produk dan proses sistem inoformasi
akuntansi. Terdapat mediasi pada prosduk dan proses pada orang dan budaya dan kualitas total pada
implementasi modem sistem informasi akuntansi yang lebih baik, terutama di negara berkembang
Kata Kunci : inovasi sistem informasi akuntansi, ukm, budaya, batik, proses

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