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All Journal Journal of Economics, Business, & Accountancy Ventura AKSIOMA: Jurnal Program Studi Pendidikan Matematika Jurnal Kebidanan Dan Kesehatan Tradisional SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Matematika (Kudus) Owner : Riset dan Jurnal Akuntansi Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ MAJAMATH: Jurnal Matematika dan Pendidikan Matematika PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Delta: Jurnal Ilmiah Pendidikan Matematika Stilistika: Jurnal Pendidikan Bahasa dan Sastra Jurnal Kesehatan Masyarakat dan Lingkungan Hidup Imajiner: Jurnal Matematika dan Pendidikan Matematika Jurnal Investasi JP2M (Jurnal Pendidikan dan Pembelajaran Matematika) Jurnal Abdi Insani Indonesian Journal of Islamic Business and Economics (IJIBE) Edudikara: Jurnal Pendidikan dan Pembelajaran ABSIS : Mathematics Education Journal Profitabilitas International Journal of Science and Society (IJSOC) Educate: Journal of Community Service in Education Penamas: Journal of Community Service Jurnal Pendidikan Matematika Malikussaleh Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Pengabdian Masyarakat Bangsa Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ilmiah Pengabdian Masyarakat Bidang Kesehatan Jurnal Pendidikan Matematika Journal of Data Science Theory and Application Jurnal Kebidanan (JBd) Poltekkes Kemenkes Maluku Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
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Journal : Owner : Riset dan Jurnal Akuntansi

Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi Susetyo, Aris; Suliyanto, Suliyanto; Susilowati, Dewi; Herwiyanti, Eliada; Lestari, Puji
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 Ahmad Rosyid Ajizah Ali Nuke Afandy Andhika Ayu Wulandari Andhika Ayu Wulandari Andhika Ayu Wulandari, Andhika Ayu Andriyani, Asti Anggoro, Veilla Arif Sapta Yuniarto Aris Susetyo Ashari, Muhammad Andri Ayu Anggraeni Sibarani Ayun Sriatmi Bambang Agus Pramuka Basuki, Vindra Fajar Christina Tri Setyorini Dewi, Diana Siska Djatmiko Hidajat Dyah Ayu Pramestisari Eko Suyono, Eko Eliada Herwiyanti Erika Laras Astutiningtyas Evani, Elsa Saphira Exacta, Annisa Prima Exata, Anisa Prima Farahsanti, Isna Febrianing, Brina Fitriyani, Fella Yunita Hadiprasetyo, Krisdianto Hartiyah, Sri Henik Istikhomah, Henik Herry Agus Susanto Indah Eka Afifah Irawan, Puput Ade Irianto, Bambang Setyo Budi Joko Sungkono Julialevi, Karina Odia Kanivia, Aan Kusumastati, Widyahayu Warmmeswara Lestari, Puja MA, Ratu Ayu Sri Wulandari Maharani, Sahda Hasannah Zain Martha Irene Kartasurya Muk'adzin, Rif'an Nendita Ayu Ketut Fatmawati Ngatma'in, Ngatma'in Nuha, Achmad Ulin Nurlaili, Helmi Nurzaytun, Hanifah Oman Rusmana Paneru, Dev Raj Para Mitta Purbosari Perdana, Laela Fitria Permata Ulfah, Permata Prafitasari, Ferrinda Pratama, Sekar Ayu Pramudya Prayoga, Cepi Juniar PUJI LESTARI Pujiyana Purnamasari, Widya Nurrahmah Puspasari, Novita putri, agnes anindya Rahayuningsih, Tanti Eisyah Retno Dyah Pekerti Rini Widianingsih, Rini Rizkia, Aisyah Putri Septo Pawelas Arso Setiyaningsih, Rini Sili Wijak Styawan Siti Maghfiroh Siti Yulaikah, Siti Solikhah Solikhah Sudibyo, Yudha Aryo Suliyanto Suliyanto Taufik Hidayat Tri Santoso Triwik Sri Mulati Utami, Hastin Tri Utami, Radha Alja Rizki Wahyudin Wahyudin Wijaya, Arief Kurnia Yusriyati Nur Farida