RACHMAWATI, SILVI (2024) PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN STRATEGI BISNIS, KETIDAKPASTIAN LINGKUNGAN, DAN PEMAHAMAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI (Studi pada UMKM Binaan & Mitra Kantor Perwakilan Bank IndonesiaProvinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

	Text SILVI RACHMAWATI_5552180007_Fulltext.pdf Restricted to Registered users only Download (3MB)
	Text SILVI RACHMAWATI_5552180007_01.pdf Restricted to Registered users only Download (1MB)
	Text SILVI RACHMAWATI_5552180007_02.pdf Restricted to Registered users only Download (227kB)
	Text SILVI RACHMAWATI_5552180007_03.pdf Restricted to Registered users only Download (145kB)
	Text SILVI RACHMAWATI_5552180007_04.pdf Restricted to Registered users only Download (611kB)
	Text SILVI RACHMAWATI_5552180007_05.pdf Restricted to Registered users only Download (14kB)
	Text SILVI RACHMAWATI_5552180007_Ref.pdf Restricted to Registered users only Download (221kB)
	Text (SKRIPSI) SILVI RACHMAWATI_5552180007_Lamp.pdf Restricted to Registered users only Download (2MB)

Abstract

This research aims to determine the influence of the Management Accounting System on ManagerialPerformance with Business Strategy, Environmental Uncertainty, and Understanding of Information Technology as Moderating Variables. The research objects used in this research are Micro, Small and Medium Enterprises partnered and assisted by Bank Indonesia, Banten Province. This research is a type of quantitative research. In selecting the research sample, a purposive sampling method was used so that the sample that met the criteria was 80 MSMEs. This research uses data processed through questionnaires distributed to assisted MSMEs and Bank Indonesia Partners in Banten Province. Data processing was carried out using the SmartPLS 4 application program. The research results showed that the Management Accounting System had an effect on Managerial Performance, Business Strategy was able to moderate the influence of the Management Accounting System on Managerial Performance. Meanwhile, Environmental Uncertainty and Understanding of Information Technology are unable to moderate the influence of the Management Accounting System on Managerial Performance.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor ABU HANIFAH, IMAM 197305262005011002 Thesis advisor SABARUDDINSAH, SABARUDDINSAH 197701292008121001
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial dengan Strategi Bisnis, Ketidakpastian Lingkungan, dan Pemahaman Teknologi Informasi sebagai Variabel Moderasi. Objek penelitian yang digunakan dalam penelitian ini adalah Usaha Mikro, Kecil dan Menengah (UMKM) mitra dan binaan Bank Indonesia Provinsi Banten. Penelitian ini merupakan jenis penelitian kuantitatif. Dalam melakukan pemilihan sampel penelitian ini menggunaan metode purposive sampling sehingga sampel yang memenuhi kriteria didapatkan sebesar 80 UMKM. Penelitian ini menggunakan data yang diolah melalui kuesioner yang disebar pada UMKM binaan dan mitra Bank Indonesia Provinsi Banten. Pengolahan data yang dilakukan menggunakan program aplikasi SmartPLS 4. Hasil penelitian menunjukan bahwa Sistem Akuntansi Manajamen berpengaruh terhadap Kinerja Manajerial, Strategi Bisnis mampu memoderasi pengaruh Sistem Akuntansi Manajemen terhadap Kinerja Manajerial. Sedang kan Ketidakpastian Lingkungan dan Pemahaman Teknologi Informasi tidak mampu memoderasi pengaruh Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial.
Uncontrolled Keywords:	Management Accounting System, Managerial Performance, Business Strategy, Environmental Uncertainty, Understanding Information Technology. Sistem Akuntansi Manajemen, Kinerja Manajerial, Strategi Bisnis, Ketidakpastian Lingkungan, Pemahaman Teknologi Informasi.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	SILVI SILVI RACHMAWATI
Date Deposited:	10 Jul 2024 11:37
Last Modified:	16 Jul 2024 09:51
URI:	http://eprints.untirta.ac.id/id/eprint/37901

Actions (login required)

View Item