The Influence of AIS, TQM, and Internal Control on the Performance of F&B Franchises in Bengkulu City

https://doi.org/10.35912/gaar.v4i1.4944
Published: Nov 3, 2025

Abstract:

Purpose: With the increasing franchise performance, it is expected to open more job opportunities, increase regional income, and contribute to local economic growth.

Methodology/approach: This study used an associative method with a quantitative approach. The sample used was 37 respondents. Data collection was carried out by distributing questionnaires, tested and analyzed using SPSS software. Data analysis was carried out using the multiple linear regression method.

Results/findings: Based on research findings, the three variables, namely Accounting Information Systems, Total Quality Management (TQM), and Internal Control, have been proven to have a significant influence on improving the performance of F&B franchises in Bengkulu City.

Conclusions: This study shows that Accounting Information Systems, Total Quality Management (TQM), and Internal Control have a positive and significant impact on the performance of F&B franchises in Bengkulu City. Accounting Information Systems have the strongest influence with a significance value of 0.001, followed by TQM with a significance value of 0.019, and Internal Control with a significance value of 0.048.

Limitations: The scope of the research is limited, the focus of the research only covers the food and beverage sector, this research uses a cross-sectional design, namely it is carried out at a certain time, so it cannot describe the dynamics or changes in variables over time.

Contribution: The contribution of this research lies in strengthening empirical evidence the importance of integration between information systems, quality management, and internal control in improving organizational performance, especially in the F&B franchise sector and for business actors and franchise managers in developing more effective and data-based internal management strategies.

Keywords:
1. Accounting Information Systems
2. F&B Franchise Performance
3. Internal Control
4. Total Quality Management
Authors:
1 . Imam Hazazi Prayoga
2 . Lisa Martiah
View PDF
How to Cite
Prayoga, I. H., & Martiah, L. (2025). The Influence of AIS, TQM, and Internal Control on the Performance of F&B Franchises in Bengkulu City. Goodwood Akuntansi Dan Auditing Reviu, 4(1), 1–16. https://doi.org/10.35912/gaar.v4i1.4944
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 4 No. 1 (2025): November
Articles
References

    Azizah, SN, & Hidayat, MT (2023). The Influence of Accountability, Internal Control Systems, and Accounting Information Systems on Organizational Performance at the Surabaya City Regional Financial and Asset Management Agency. Journal of Student Research , 1 (2), 155–175. https://doi.org/10.55606/jsr.v1i2.976

    Bidasari, B., Sahrir, S., Goso, G., & Hamid, R.S. (2023). The Role of Financial Literacy and Digital Literacy in Improving MSME Performance. Owner , 7 (2), 1635–1645. 10.33395/owner.v7i2.1404

    Dani, A., Akhmad, I., & Kusumah, A. (2024). The Effect Of Total Quality Management (Tqm) And Just In Time (Jit) On Coffeeshop Operational Performance (Case Study of a Coffeeshop on Jalan Arifin Ahmad). EMBA Independent Student Scientific Journal , 3 (2), 1331–1344.

    Daniyati, D., Roni, & Kharisma, AS (2023). The Influence of Accounting Information Systems on the Performance of Micro, Small, and Medium Enterprises (Case Study in Karangmalang Village, Ketanggungan District, Brebes Regency). JIMPS: Scientific Journal of History Education Students , 8 (3), 1343–1352. https://doi.org/10.24815/jimps.v8i3.2515 0

    Davis, F.D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly , Vol. 13 , No , 319–340. 10.2307/249008

    Dodik Aditya, IK, & Erlina Wati, NWA (2022). The Influence of E-Commerce, Accounting Information Systems, and Internal Control on Company Financial Performance. Hita Accounting and Finance , 3 (2), 149–161. 10.32795/hak.v3i2.2764

    Darmawan, J., & Roba'in, H. (2022). The Effect of Gender Diversity and Risk Disclosure on Investment Efficiency. Goodwood Accounting and Auditing Review, 1 (1), 29-47. doi:10.35912/gaar.v1i1.1484

    Fitria, Z., & Sukardi, AS (2024). Capital Structure, Activity Ratio, and Company Size on Stock Prices of Mining Sector Companies Listed on the Jakarta Islamic Index. Journal of Accounting, Finance, and Management, 5 (4), 503-515. doi:10.35912/jakman.v5i4.3312

    Farina, K., & Opti, S. (2023). The Influence of Accounting Information System Utilization and Information Technology Utilization on MSME Performance. Jesya , 6 (1), 704–713. 10.36778/jesya.v6i1.1007

    Ferdiani Suarna, I., Syariifah, IR, & Ashari, WP (2024). Entrepreneurship in the Mixue Franchise Business: Tips for Success and Challenges in Managing a Franchise. Journal of Economics, Management, and Business , 1 (3), 155–165. https://doi.org/10.62017/jemb.v1i3.809

    Fitriani, D., & Hwihanus. (2023). The Influence of Accounting Information Systems in the Implementation of Production Cycles and Internal Control to Improve the Effectiveness of MSME Performance. Journal of Management Science Studies and Reasoning , 1 (1), 26–38. ttps://doi.org/10.59031/jkpim.v1i1.47

    Irawati, S., Sodik, M., & Puspitosarie, E. (2025). Analysis of the Effectiveness of Using Accounting Information Systems in Financial Management through the Technology Acceptance Model Approach (Case Study at BKAD UPK, Pringgarata District, Central Lombok Regency) . 6 (1), 88–93. 10.29303/alexandria.v6i1.929

    Januarty, TA, & Sundari, SA (2023). The Influence of Total Quality Management (TQM) and Characteristics of Management Accounting Information Systems on Managerial Performance. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) , 7 (2). https://doi.org/10.36555/jasa.v7i2.2346

    Lestari, NA, Jabid, AW, Economics, AR, Business, D., Management, /, & Khairun, U. (2022). The Effect of Total Quality Management (TQM) on MSME Performance Mediated by Organizational Commitment: A Study of MSMEs in Ternate City. Journal of Economics and Business , 11 (3), 534–542. https://doi.org/10.24167/jab.v22i1.11626

    Maharani, N., & Wuryaningsih, W. (2024). The Effect of Total Quality Management on MSME Performance with Management Accounting Information Systems as a Moderating Variable (Case Study on MSMEs in Malang City). Journal of Business Accounting , 22 (1), 41–58. https://doi.org/10.31004/innovative.v4i4.13556

    Mauliansyah, IR, & Saputra, M. (2019). The Effect of the Implementation of Accounting Information Systems (AIS) on Company Performance (Empirical Study on MSMEs in Banda Aceh City) (. Scientific Journal of Accounting Economics Students (JIMEKA) , 4 (4), 602–612. 10.24815/jimeka.v4i4.15321

    Patraini, FS, Dewi, FG, & Sukmasari, D. (2021). The Influence of Internal Control, Accounting Information Systems, Work Motivation, and Human Resource Capacity on Employee Performance. Journal of Accounting and Finance , 26 (1), 12–21. https://doi.org/10.23960/jak.v26i1.237

    Prasetyo, AS, & Ambarwati, L. (2021). The Influence of Leadership and Work Environment on Employee Performance Mediated by Discipline at the College of Aerospace Technology. Indonesian Journal of Accounting and Business Research , 1 (1), 171–189. https://doi.org/10.32477/jrabi.v1i1.348

    Putri, PAY, & Endiana, IDM (2020). The Influence of Accounting Information Systems and Internal Control Systems on Company Performance (Case Study of Cooperatives in Payangan District). MAPAN: Palapa Nusantara Journal of Accounting Management , 11 (2). https://doi.org/10.22225/kr.11.2.2020.179-189

    Ramadhanti, AS, & Safrida, E. (2023). Analysis of the Implementation of COSO-Based Internal Control at the Sumatran Orangutan Lestari Foundation. JAKP: Journal of Accounting, Finance and Taxation , 6 (2), 109. https://doi.org/10.51510/jakp.v6i2.1097

    Ratmono, AJ, Rusmana, O., & Hasanah, U. (2023). Review of Village Fund Management Accountability: The Influence of Competence, Leadership, Community Participation, and Supervision. Journal of Accounting, Finance, and Management, 4 (4), 273-286. doi: https://doi.org/10.35912/jakman.v4i4.2315

    Sidik, J., & Safitri, D. (2020). Work motivation moderates the influence of organizational commitment, leadership style, and role ambiguity on auditor performance. Journal of Accounting, Finance, and Management, 1 (3), 195-212. doi: http://dx.doi.org/10.35912/jakman.v1i3.35

    Saputri, D., A., & Shiyammurti, N., R. (2022). The Influence of Accounting Information Systems on Company Performance in MSMEs. Journal of Accounting, Taxing, and Auditing (JATA) , 3 (2), 46–52. https://doi.org/10.57084/jata.v3i2.895

    Septiani, RN, & Wuryani, E. (2020). The Influence of Financial Literacy and Financial Inclusion on the Performance of MSMEs in Sidoarjo. E-Journal of Management , 9 (8), 635–637. 10.24843/EJMUNUD.2020.v09.i08.p16

    Soepriadi, DN, & Leiwakabessy, TF (2023). The Moderating Effect of Individual Morality on the Relationship Between Internal Control and Fraud Proneness. Goodwood Accounting and Auditing Review , 1 (2), 165–175. https://doi.org/10.35912/gaar.v1i2.2168

    Sunanti, S., Maftukhin, & Rahmawati, T. (2022). Accounting Systems and Internal Control for the Success of MSMEs in Losari District. Journal of Citizenship , 6 (2), 5314–5328. https://doi.org/10.31316/jk.v6i2.1706

    Surya, RAS, Afifah, U., Khoiriyah, M., & Oktari, V. (2022). Impact of Entrepreneurship Orientation, Innovation, Market Orientation and Total Quality Management on SME Performance. International Journal of Organizational Behavior and Policy , 1 (1), 37–50. https://doi.org/10.9744/ijobp.1.1.37-50

    Wulandari, D., Sudaryanti, D., Aminah Anwar, S., Accounting Studies, P., Economics and Business, F., & Islam Malang, U. (2023). The Influence of Accounting Information Systems and Internal Control Systems on Company Performance (Case Study at PT Niaga Nusa Abadi Depo Bima). E_Jurnal Ilmiah Riset Akuntansi , 12 (01), 348–355. http://riset.unisma.ac.id/index.php/jra

    Zahrah, AF, & Nugraha, AA (2022). The Effect of Total Quality Management Implementation on MSME Performance. Indonesian Accounting Literacy Journal , 2 (2), 404–411. https://doi.org/10.35313/ialj.v2i2.3300

  1. Azizah, SN, & Hidayat, MT (2023). The Influence of Accountability, Internal Control Systems, and Accounting Information Systems on Organizational Performance at the Surabaya City Regional Financial and Asset Management Agency. Journal of Student Research , 1 (2), 155–175. https://doi.org/10.55606/jsr.v1i2.976
  2. Bidasari, B., Sahrir, S., Goso, G., & Hamid, R.S. (2023). The Role of Financial Literacy and Digital Literacy in Improving MSME Performance. Owner , 7 (2), 1635–1645. 10.33395/owner.v7i2.1404
  3. Dani, A., Akhmad, I., & Kusumah, A. (2024). The Effect Of Total Quality Management (Tqm) And Just In Time (Jit) On Coffeeshop Operational Performance (Case Study of a Coffeeshop on Jalan Arifin Ahmad). EMBA Independent Student Scientific Journal , 3 (2), 1331–1344.
  4. Daniyati, D., Roni, & Kharisma, AS (2023). The Influence of Accounting Information Systems on the Performance of Micro, Small, and Medium Enterprises (Case Study in Karangmalang Village, Ketanggungan District, Brebes Regency). JIMPS: Scientific Journal of History Education Students , 8 (3), 1343–1352. https://doi.org/10.24815/jimps.v8i3.2515 0
  5. Davis, F.D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly , Vol. 13 , No , 319–340. 10.2307/249008
  6. Dodik Aditya, IK, & Erlina Wati, NWA (2022). The Influence of E-Commerce, Accounting Information Systems, and Internal Control on Company Financial Performance. Hita Accounting and Finance , 3 (2), 149–161. 10.32795/hak.v3i2.2764
  7. Darmawan, J., & Roba'in, H. (2022). The Effect of Gender Diversity and Risk Disclosure on Investment Efficiency. Goodwood Accounting and Auditing Review, 1 (1), 29-47. doi:10.35912/gaar.v1i1.1484
  8. Fitria, Z., & Sukardi, AS (2024). Capital Structure, Activity Ratio, and Company Size on Stock Prices of Mining Sector Companies Listed on the Jakarta Islamic Index. Journal of Accounting, Finance, and Management, 5 (4), 503-515. doi:10.35912/jakman.v5i4.3312
  9. Farina, K., & Opti, S. (2023). The Influence of Accounting Information System Utilization and Information Technology Utilization on MSME Performance. Jesya , 6 (1), 704–713. 10.36778/jesya.v6i1.1007
  10. Ferdiani Suarna, I., Syariifah, IR, & Ashari, WP (2024). Entrepreneurship in the Mixue Franchise Business: Tips for Success and Challenges in Managing a Franchise. Journal of Economics, Management, and Business , 1 (3), 155–165. https://doi.org/10.62017/jemb.v1i3.809
  11. Fitriani, D., & Hwihanus. (2023). The Influence of Accounting Information Systems in the Implementation of Production Cycles and Internal Control to Improve the Effectiveness of MSME Performance. Journal of Management Science Studies and Reasoning , 1 (1), 26–38. ttps://doi.org/10.59031/jkpim.v1i1.47
  12. Irawati, S., Sodik, M., & Puspitosarie, E. (2025). Analysis of the Effectiveness of Using Accounting Information Systems in Financial Management through the Technology Acceptance Model Approach (Case Study at BKAD UPK, Pringgarata District, Central Lombok Regency) . 6 (1), 88–93. 10.29303/alexandria.v6i1.929
  13. Januarty, TA, & Sundari, SA (2023). The Influence of Total Quality Management (TQM) and Characteristics of Management Accounting Information Systems on Managerial Performance. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) , 7 (2). https://doi.org/10.36555/jasa.v7i2.2346
  14. Lestari, NA, Jabid, AW, Economics, AR, Business, D., Management, /, & Khairun, U. (2022). The Effect of Total Quality Management (TQM) on MSME Performance Mediated by Organizational Commitment: A Study of MSMEs in Ternate City. Journal of Economics and Business , 11 (3), 534–542. https://doi.org/10.24167/jab.v22i1.11626
  15. Maharani, N., & Wuryaningsih, W. (2024). The Effect of Total Quality Management on MSME Performance with Management Accounting Information Systems as a Moderating Variable (Case Study on MSMEs in Malang City). Journal of Business Accounting , 22 (1), 41–58. https://doi.org/10.31004/innovative.v4i4.13556
  16. Mauliansyah, IR, & Saputra, M. (2019). The Effect of the Implementation of Accounting Information Systems (AIS) on Company Performance (Empirical Study on MSMEs in Banda Aceh City) (. Scientific Journal of Accounting Economics Students (JIMEKA) , 4 (4), 602–612. 10.24815/jimeka.v4i4.15321
  17. Patraini, FS, Dewi, FG, & Sukmasari, D. (2021). The Influence of Internal Control, Accounting Information Systems, Work Motivation, and Human Resource Capacity on Employee Performance. Journal of Accounting and Finance , 26 (1), 12–21. https://doi.org/10.23960/jak.v26i1.237
  18. Prasetyo, AS, & Ambarwati, L. (2021). The Influence of Leadership and Work Environment on Employee Performance Mediated by Discipline at the College of Aerospace Technology. Indonesian Journal of Accounting and Business Research , 1 (1), 171–189. https://doi.org/10.32477/jrabi.v1i1.348
  19. Putri, PAY, & Endiana, IDM (2020). The Influence of Accounting Information Systems and Internal Control Systems on Company Performance (Case Study of Cooperatives in Payangan District). MAPAN: Palapa Nusantara Journal of Accounting Management , 11 (2). https://doi.org/10.22225/kr.11.2.2020.179-189
  20. Ramadhanti, AS, & Safrida, E. (2023). Analysis of the Implementation of COSO-Based Internal Control at the Sumatran Orangutan Lestari Foundation. JAKP: Journal of Accounting, Finance and Taxation , 6 (2), 109. https://doi.org/10.51510/jakp.v6i2.1097
  21. Ratmono, AJ, Rusmana, O., & Hasanah, U. (2023). Review of Village Fund Management Accountability: The Influence of Competence, Leadership, Community Participation, and Supervision. Journal of Accounting, Finance, and Management, 4 (4), 273-286. doi: https://doi.org/10.35912/jakman.v4i4.2315
  22. Sidik, J., & Safitri, D. (2020). Work motivation moderates the influence of organizational commitment, leadership style, and role ambiguity on auditor performance. Journal of Accounting, Finance, and Management, 1 (3), 195-212. doi: http://dx.doi.org/10.35912/jakman.v1i3.35
  23. Saputri, D., A., & Shiyammurti, N., R. (2022). The Influence of Accounting Information Systems on Company Performance in MSMEs. Journal of Accounting, Taxing, and Auditing (JATA) , 3 (2), 46–52. https://doi.org/10.57084/jata.v3i2.895
  24. Septiani, RN, & Wuryani, E. (2020). The Influence of Financial Literacy and Financial Inclusion on the Performance of MSMEs in Sidoarjo. E-Journal of Management , 9 (8), 635–637. 10.24843/EJMUNUD.2020.v09.i08.p16
  25. Soepriadi, DN, & Leiwakabessy, TF (2023). The Moderating Effect of Individual Morality on the Relationship Between Internal Control and Fraud Proneness. Goodwood Accounting and Auditing Review , 1 (2), 165–175. https://doi.org/10.35912/gaar.v1i2.2168
  26. Sunanti, S., Maftukhin, & Rahmawati, T. (2022). Accounting Systems and Internal Control for the Success of MSMEs in Losari District. Journal of Citizenship , 6 (2), 5314–5328. https://doi.org/10.31316/jk.v6i2.1706
  27. Surya, RAS, Afifah, U., Khoiriyah, M., & Oktari, V. (2022). Impact of Entrepreneurship Orientation, Innovation, Market Orientation and Total Quality Management on SME Performance. International Journal of Organizational Behavior and Policy , 1 (1), 37–50. https://doi.org/10.9744/ijobp.1.1.37-50
  28. Wulandari, D., Sudaryanti, D., Aminah Anwar, S., Accounting Studies, P., Economics and Business, F., & Islam Malang, U. (2023). The Influence of Accounting Information Systems and Internal Control Systems on Company Performance (Case Study at PT Niaga Nusa Abadi Depo Bima). E_Jurnal Ilmiah Riset Akuntansi , 12 (01), 348–355. http://riset.unisma.ac.id/index.php/jra
  29. Zahrah, AF, & Nugraha, AA (2022). The Effect of Total Quality Management Implementation on MSME Performance. Indonesian Accounting Literacy Journal , 2 (2), 404–411. https://doi.org/10.35313/ialj.v2i2.3300