Determinants of SME Performance in the Perspective of Knowledge Based View in Denpasar, Bali-Indonesia

Abstract

This study aims to analyze empirically the effect of the application of Accounting Information Systems, Accounting Knowledge, and Financial Literacy on the performance of SMEs in Denpasar City during the Covid-19 Pandemic. The population and sample in this study used a simple random sampling method of 94 SMEs in Denpasar City. Data were collected using a questionnaire. Then the data used in this study was processed with the help of the IBM SPSS Statistics version 26 program. The source of the data used was primary data. The results showed that the application of Accounting Information Systems, Accounting Knowledge and Financial Literacy had a positive and significant impact on the performance of SMEs in Denpasar City during the Covid-19 pandemic.