Amanda, Maya (2023) PENGARUH STRATEGI BISNIS DAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Empiris pada UMKM di kota Serang). S1 thesis, UNTIRTA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Maya Amanda_5552180011_Fulltext.pdf Restricted to Registered users only Download (4MB) |
|
Text
Maya Amanda_5552180011_01.pdf Restricted to Registered users only Download (2MB) |
|
Text
Maya Amanda_5552180011_02.pdf Restricted to Registered users only Download (420kB) |
|
Text
Maya Amanda_5552180011_03.pdf Restricted to Registered users only Download (382kB) |
|
Text
Maya Amanda_5552180011_04.pdf Restricted to Registered users only Download (671kB) |
|
Text
Maya Amanda_5552180011_05.pdf Restricted to Registered users only Download (174kB) |
|
Text
Maya Amanda_5552180011_Ref.pdf Restricted to Registered users only Download (440kB) |
|
Text
Maya Amanda_5552180011_Lamp.pdf Restricted to Registered users only Download (2MB) |
Abstract
This study aims to determine the effect of business strategy and information technology on the performance of MSMEs with the management accounting system as an intervening variable. This research is a type of quantitative research, data were collected using primary data from 50 samples with the sampling method, namely purposive sampling and using a questionnaire (google form) to obtain information from respondents, namely the owners/managers of UMKM in Serang City. The data analysis method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with the SmartPLS 3.0 analysis tool. The results of this study indicate that business strategy has a positive and significant effect on management accounting systems, information technology has a positive and significant effect on management accounting systems, business strategy has a positive and significant effect on MSME performance, information technology has no effect on MSME performance, management accounting systems have an effect positive and significant impact on MSME performance, business strategy has a positive and significant impact on MSME performance through management accounting systems and information technology has a positive and significant impact on MSME performance through management accounting systems.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh strategi bisnis dan teknologi informasi terhadap kinerja UMKM dengan sistem akuntansi manajemen sebagai variabel intervening. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan menggunakan data primer yang berasal dari 50 sampel dengan metode penentuan sampel yaitu purposive sampling dan menggunakan kuesioner (google form) untuk memperoleh informasi dari responden yaitu para pemilik/ pengelola UMKM di Kota Serang. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian ini menunjukan bahwa strategi bisnis berpengaruh positif dan signifikan terhadap sistem akuntansi manajemen, teknologi informasi berpengaruh positif dan signifikan terhadap sistem akuntansi manajemen, strategi bisnis berpengaruh positif dan signifikan terhadap kinerja UMKM, teknologi informasi tidak memiliki pengaruh terhadap kinerja UMKM, sistem akuntansi manajemen berpengaruh positif dan signifikan terhadap kinerja UMKM, strategi bisnis berpengaruh positif dan signifikan terhadap kinerja UMKM melalui sistem akuntansi manajemen dan teknologi informasi berpengaruh positif dan signifikan terhadap kinerja UMKM melalui sistem akuntansi manajemen. | |||||||||
| Uncontrolled Keywords: | Business Strategy, Information Technology, Management Accounting System and MSME Performance Strategi Bisnis, Teknologi Informasi, Sistem Akuntansi Manajemen dan Kinerja UMKM | |||||||||
| Subjects: | Communication > Science Journalism | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
|||||||||
| Depositing User: | Maya Amanda | |||||||||
| Date Deposited: | 13 Jul 2023 15:38 | |||||||||
| Last Modified: | 13 Jul 2023 15:38 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/26332 |
Actions (login required)
 |
View Item |