ENHANCING BUSINESS DECISION-MAKING THROUGH ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF BUSINESS ENVIRONMENTAL UNCERTAINTY IN CULINARY MSMEs

Abstract

This study aims to examine the influence of Accounting Information Systems (AIS) on Business Decision-Making, the effect of Business Environmental Uncertainty (BEU) on Business Decision-Making, and the moderating role of BEU in the relationship between AIS and Business Decision-Making among culinary MSMEs in Bandar Lampung City. A quantitative approach was employed using a survey method, with a sample of 120 culinary MSME owners selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling based on Partial Least Squares (SEM‑PLS) with the assistance of SmartPLS software. The findings reveal that AIS has a positive and significant effect on Business Decision-Making. Similarly, BEU exerts a positive and significant effect on Business Decision-Making. However, BEU does not moderate the relationship between AIS and Business Decision-Making. These results indicate that greater utilization of AIS enhances the quality of business decisions, while BEU directly influences decision-making but does not alter the strength of the AIS–decision-making relationship. This study contributes to the literature on MSME management by clarifying the role of AIS and BEU in decision-making under uncertain business conditions. Practically, the findings provide implications for MSME owners to optimize the use of AIS as a reliable information source to support strategic decision-making, while simultaneously developing adaptive strategies to manage environmental uncertainty.