The Effect of it Sophistication Model on the Performance of Cafe and Restaurant Smes in Medan CITY
DOI:
https://doi.org/10.55927/fjsr.v4i12.766Keywords:
Information Technology Sophistication, Accounting Information System, MSME PerformanceAbstract
This study aims to analyze the effect of the IT Sophistication model on the performance of MSMEs in cafés and restaurants in Medan City. The independent variable, IT Sophistication, consists of nine dimensions: Technological Sophistication (TS), Informational Sophistication (IS), User Sophistication (US), Functional Sophistication (FS), Managerial Sophistication (MS), Strategic Sophistication (SS), Preventive Sophistication (PS), Detective Sophistication (DS), and Responsive Sophistication (RS). The dependent variable is MSME performance, which includes both financial and non-financial aspects. The research employs a quantitative approach using a questionnaire survey. The population consists of active cafés and restaurants in Medan with service ratings of three to five stars. Primary data were obtained from 150 respondents who are owners or managers of these businesses, selected through saturated sampling. Data were processed using SPSS 25.0, and the research instruments were evaluated through validity and reliability tests. Data analysis included descriptive statistics, multiple linear regression, classical assumption tests (normality, multicollinearity, heteroscedasticity, linearity via Ramsey RESET test), and hypothesis testing. The results indicate that all nine dimensions of IT Sophistication—TS, IS, US, FS, MS, SS, PS, DS, and RS—have a positive and significant impact on MSME performance
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