DRIVING SMARTER DECISIONS: HOW ACCOUNTING INFORMATION SYSTEMS EMPOWER CULINARY MSMES

Abstract

This study aims to analyze the influence of accounting information system utilization on financial decision-making among culinary MSMEs in Percut Sei Tuan District, Deli Serdang Regency. This quantitative research utilized questionnaires distributed to 39 culinary MSME respondents. The results indicate that the majority of respondents are young and hold a high school education. Although most have adopted accounting systems, some still rely on manual methods. This study suggests improving digital literacy, providing access to affordable accounting applications, and strengthening business consultation to support more effective financial decision-making for MSMEs