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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Proaksi Jurnal Riset Akuntansi Politala
Krisdiyawati Krisdiyawati
Politeknik Harapan Bersama
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Journal : Jurnal Proaksi

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PENERAPAN AKUNTANSI MANAJEMEN: ADOPSI TEKNOLOGI, PENGETAHUAN, PERSEPSI SERTA DAMPAKNYA BAGI KINERJA UKM Krisdiyawati Krisdiyawati; Hikmatul Maulidah
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4686

Abstract

Management accounting in decision making used focuses internally on both financial and non-financial information. The purpose of this study is to examine the adoption of technology, perceptions and knowledge of SMEs on the application of management accounting, and analyze the performance of SMEs on the application of management accounting. This research is with a descriptive and verifiative approach from primary data through the distribution of questionnaires. The population is obtained from SME owners in West Tegal District. The number of samples was obtained by 50 SMEs through sampling techniques with simple purposive sampling techniques and adata analysis using SmartPLS. The results showed , of SME performance has a significant influence on the application of management accounting. Thework of SMEs as a mediating variable has an influence on the knowledge and perception of SMEs on the application of management accounting. Only the variable of technology adoption is not able to mediate the work of SMEs and does not have a significant effect on the application of management accounting. The application of management accounting plays a role in decision making to improve SME performance resulting in better business development.  
Co-Authors Anita Karunia Arifia Yasmin Aryanto Aryanto Balqis Rizki Saputri Dewi Sulistiyowati Erni Unggul Sedya Utami Fitri Amaliyah Hesti Widianti Hetika Hetika Hikmatul Maulidah Ida Farida Imam Hasan Lutfah Fadilah Naila Hanum Noerman syah, Asrofi Langgeng Nurul Mahmudah Ririh Sri Harjanti Sunandar Sunandar Yeni Priatna Sari, Yeni Priatna