Business Sustainability, Internal Control and Accounting Information System: Evidence from Culinary Sector’s MSME in Indonesia

¹ Accounting Department, Faculty of Economics and Business, Universitas Muhammadiyah Yogyakarta, Indonesia
² Accounting Department, Faculty of Economics and Business, Universitat de Barcelona, Spain

^* Corresponding author: sekar@umy.ac.id

Abstract

This research aims to determine the effect of internal control on business sustainability through accounting information systems as mediation variable. The research sample used was MSME managers in the culinary sector in Yogyakarta using a purposive sampling method. This type of research is quantitative research that uses primary data based on questionnaires distributed to respondents via print media and g-form links. Respondents in the research were 100 MSME actors in the culinary sector. Hypothesis testing uses SEM-PLS analysis via the SmartPLS 4.0 application. The research results show that internal control directly has a positive effect on business sustainability through its influence on the accounting information system.