Evaluasi Kinerja UMKM Kafe dan Restoran di Medan: Aplikasi Prinsip Systrust pada Keandalan Sistem Informasi Akuntansi

Abstract

This study aims to examine the influence of Systrust dimensions on firm performance among MSME (Micro, Small, and Medium Enterprises) cafes and restaurants in Medan. The dimensions analyzed include availability, confidentiality, security, and integrity. A quantitative approach was employed using a cross- sectional design and survey method. The study population consisted of MSME cafes and restaurants in Medan that are registered on Google Maps, have a minimum rating of three stars, with a sample size of 93 MSMEs. Data were collected through questionnaires distributed to respondents. The result indicate the availability, confidentiality, security, and integrity have a positive and significant effect on firm performance. This study highlights that improving availability, confidentiality, security, and integrity is an effective strategy to enhance firm performance