PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN (BROAD SCOPE, TIMELINESS, AGGREGATION DAN INTEGRATION) TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA UMKM DI KOTA PROBOLINGGO JAWA TIMUR)

WIDYA NANTA, CICILIA CANTIKA INDAH (2024) PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMEN (BROAD SCOPE, TIMELINESS, AGGREGATION DAN INTEGRATION) TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA UMKM DI KOTA PROBOLINGGO JAWA TIMUR). Other thesis, STIE bank BPD Jateng.

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Abstract

Abstract The purpose of this study is to determine the influence of management accounting information system characteristics (broad scope, timeliness, aggregation and integration) on the managerial performance of MSMEs (Study of MSMEs in Probolinggo City, East Java). This research uses quantitative methods, with a population of 6,325 MSMEs in Probolinggo City, East Java. The sampling technique using the Slovin formula obtained 98 respondents. The data collection method uses a questionnaire. The data processing technique in this research uses multiple linear regression with the help of analysis tools in the form of SPSS. The results of this research can be concluded that Broad Scope has a positive and insignificant effect on managerial performance, Timeliness has a positive and significant effect on managerial performance, Aggregation has a positive and significant effect on managerial performance, and Integration has a positive and significant effect on managerial performance. Keyword : Broad Scope, Timeliness, Aggregation, Integration, Managerial Perfomance

Item Type: Thesis (Other)
Additional Information: Abstrak Tujuan penelitian ini untuk mengetahui Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen (Broad Scope, Timeliness, Aggregation dan Integration) Terhadap Kinerja Manajerial UMKM (Studi pada UMKM di Kota Probolinggo Jawa Timur). Penelitian menggunakan metode kuantitatif, dengan jumlah populasi sebanyak 6.325 UMKM yang terdapat di Kota Probolinggo Jawa Timur. Teknik pengambilan sampel menggunakan rumus slovin diperoleh sebanyak 98 responden. Metode pengumpulan data menggunakan kuisoner. Teknik pengolahan data pada penelitian ini menggunakan regresi linier berganda dengan bantuan alat analisis berupa SPSS. Hasil penelitian ini dapat disimpulkan bahwa Broad Scope berpengaruh positif dan tidak signifikan tehadap kinerja manajerial, Timeliness berpengaruh positif dan signifikan terhadap kinerja manajerial, Aggregation berpengaruh positif dan signifikan terhadap kinerja manajerial, serta Integration berpengaruh positif dan signifikan terhadap kinerja manajerial. Kata Kunci : Broad Scope, Timeliness, Aggregation, Integration, Kinerja Manajerial
Uncontrolled Keywords: Keyword : Broad Scope, Timeliness, Aggregation, Integration, Managerial Perfomance
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 28 Mar 2024 03:34
Last Modified: 28 Mar 2024 03:34
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/2001

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