Pengaruh Orientasi Kewirausahaan, Lingkungan Persaingan, Sistem Akuntansi Man…

This research aims to analyze the influence of entrepreneurial orientation, competitive environment, management accounting system and business strategy on SME performance with information technology as a moderating variable. The population in this study was 26,401 SMEs obtained from data from the Pekanbaru City cooperative and SME department. The sampling technique uses non- probability samplin…