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All Journal AKUNTABILITAS AKUNTANSI DEWANTARA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Agregat: Jurnal Ekonomi dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi JESI (Jurnal Ekonomi Syariah Indonesia) Kosmik Hukum Asia Pacific Fraud Journal Akuntansi : Jurnal Akuntansi Integratif Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Trisakti Darma Sabha Cendekia Jurnal Ilmiah Akuntansi dan Keuangan
Susilowati, Dewi
Universitas Jenderal Soedirman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi Aris Susetyo; Suliyanto Suliyanto; Dewi Susilowati; Eliada Herwiyanti; Puji Lestari
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2135

Abstract

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.
Co-Authors Aan Kanivia Aris Susetyo Aris Susetyo Bambang Agus Pramuka Christina Tri Detyorini Christina Tri Setyorini Christina Tri Setyorini Christina Tri Setyorini Christina Tri Setyorini D. Desiana Dinda Adistii Eko Suyono Eliada Herwiyanti Gita Paramita Agustin Kusli - - Laksono Trisnantoro Lukman Hakim Muhamad Tonasa Muhammad Rizqi Alriansyah Manurung Negina Kencono Putri Novendi Arkham Mubtadi Novendi Arkham Mubtadi Novita Puspasari Nurwahidah Firdaus Permata Ulfah Prayoga, Cepi Juniar Puja Lestari Puji Lestari Puput Ade Irawan Siti Maghfiroh Suliyanto . Tri Septyanto