CD Tesis
Pengaruh Teknologi Informasi, Orientasi Kewirausahaan, Lingkungan Persaingan Dan Sistem Akuntansi Manajemen Terhadap Kinerja UMKM Dengan Strategi Bisnis Sebagai Variabel Moderasi (Studi Empiris Umkm Di Riau)
MSME is a type of business that has an important role in increasing the
GDP (Gross Domestic Income) of a country, especially in Indonesia. Business
people think that promotions must be done many times so that our business is not
empty of visitors, especially after the PPKM our operating hours are limited and
we have to adapt or get used to this kind of situation.
The population in this study were all MSMEs in districts/cities in Riau
Province. The sample in this study amounted to 400 SMEs. Sampling was carried
out by choosing the type of business engaged in the culinary field in Riau
Province.
The subjects in this study were SMEs in Riau Province. The consideration
of determining the subject of this research is because of the ease of retrieval so
that data can be obtained more easily and quickly.
The result of this study indicate that the application of Information
Technology, the application of the competitive environment, and the application
of the Management Accounting System had an effect on the performance of
MSMEs, the second hypothesis was that the role of Entrepreneurship Orientation
could not affect the performance of MSMEs. The hypothesis is obtained that the
application of Business Strategy which moderates the influence of Information
Technology on MSME Performance has no effect. This explains that the existence
of a Business Strategy that moderates the influence of Information Technology on
Performance in MSMEs does not affect it at all.
Keywords: Information Technology, Entrepreneurship Orientation, Competitive
Environment, Management Accounting System, MSME Performance, Business
Strategy
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