Abstract

SMEs have a big role as drivers of the country's economy. SMEs can optimize performance in their operations to ease achieving their goals. Several factors influence the performance of a business entity, including digital transformation and human capital. Through Digital Transformation, SMEs can adapt to existing developments to increase speed, scope, and efficiency in sales. It is supported by the existence of an accounting information system to facilitate the performance of SMEs in making decisions for SME owners for the sustainability of their business in the future. This research explains the influence of digital transformation and human capital on the performance of SMEs with accounting information systems as an intervening variable in Indonesia, especially the city of Semarang, Central Java province. This research is quantitative research using primary data collected through distributing questionnaires to SMEs. The number of respondents in this research was 125 SMEs.