The impact of accounting information systems, knowledge management, digital platforms, and digital innovation on the performance of SMEs

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Abstract

This research seeks to identify the drivers of the performance of small and medium-sized enterprises (SMEs) via the lenses of accounting information systems (AIS), knowledge management skills, and digital platform capabilities, mediated by digital innovation. This study complements previous research by Kareem et al. (2021). The innovation variables measured are general in nature, however, this study has not used the digitalization factor. Yousaf et al.’s (2021) research only tests the effect of digital platforms on digital innovation, not the link to performance. A total of 403 respondents from SMEs in Indonesia were surveyed using questionnaires, which were further evaluated by structural equation modeling (SEM). The findings indicate a positive and substantial correlation among the variables. AIS and knowledge management capability, and digital platform, SMEs’ performance is influenced by digital platforms. Furthermore, digital innovation capability plays a role as a mediator between knowledge management capability and digital platform on SMEs’ performance. Therefore, SMEs in Indonesia, to improve their company performance, need to pay attention to aspects of AIS, knowledge management capability, digital platform capability, and digital innovation capability. The theoretical implications of this research strengthen the theory.

Keywords: SMEs Performance, Accounting Information Systems, Knowledge Management Capability, Digital Platform, Digital Innovation

Authors’ individual contribution: Conceptualization — F.; Methodology — F.; Software — A.H.H.; Validation — A.; Formal Analysis — G.T.P.; Investigation — F.; Resources — F. and A.H.H.; Data Curation — A.; Writing — Original Draft — F.; Writing — Review & Editing — G.T.P.; Visualization — A.H.H.; Supervision — A.H.H.; Project Administration — F.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G00, G2, H83

Received: 24.10.2024
Revised: 19.02.2025; 29.04.2025; 08.10.2025
Accepted: 27.10.2025
Published online: 30.10.2025

How to cite this paper: Fitri, Habbe, A. H., Pontoh, G. T., & Afdal. (2025). The impact of accounting information systems, knowledge management, digital platforms, and digital innovation on the performance of SMEs. Journal of Governance & Regulation, 14(4), 200–211. https://doi.org/10.22495/jgrv14i4art19