PENGARUH ORIENTASI PASAR DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA USAHA MIKRO KECIL MENEGAH DENGAN VARIABEL INTERVENING SISTEM AKUNTANSI MANAJEMEN

Rahmasuci, Candrika (2024) PENGARUH ORIENTASI PASAR DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA USAHA MIKRO KECIL MENEGAH DENGAN VARIABEL INTERVENING SISTEM AKUNTANSI MANAJEMEN. Other thesis, STIE Bank BPD Jateng.

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Abstract

This research aims to determine and analyze the influence of market orientation and entrepreneurial orientation on the performance of micro, small and medium enterprises with the intervening variable of the management accounting system. This research method uses quantitative methods. The population of this research is MSMEs in the culinary sector in Semarang City. The sample in this study used a purposive sampling technique so that 95 samples were obtained. The analysis tool uses Partial Least Square (PLS) with the Structural Equation Modeling (SEM) method. The research results show that market orientation and entrepreneurial orientation have a significant positive effect on the management accounting system. Market orientation has no effect on business performance. Entrepreneurial orientation has a significant positive effect on business performance. The management accounting system has a significant positive effect on business performance. Market orientation and entrepreneurial orientation mediated by the management accounting system have a significant positive effect on business performance. Keywords: Market Orientation, Entrepreneurship Orientation, Business Performance, Management Accounting System

Item Type: Thesis (Other)
Additional Information: Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh orientasi pasar dan orientasi kewirausahaan terhadap kinerja usaha mikro kecil menengah dengan variabel intervening sistem akuntansi manajemen. Metode penelitian ini menggunakan metode kuantitatif. Populasi penelitian ini adalah UMKM bidang kuliner di Kota Semarang. Sampel dalam penelitian ini menggunakan teknik purposive sampling sehingga diperoleh sebanyak 95 sampel. Alat analisis menggunakan Partial Least Square (PLS) dengan metode Struktural Equation Modeling (SEM). Hasil penelitian menunjukan bahwa orientasi pasar dan orientasi kewirausahaan berpengaruh positif signifikan terhadap sistem akuntansi manajemen. Orientasi pasar tidak berpengaruh terhadap kinerja usaha. Orientasi kewirausahaan berpengaruh positif signifikan terhadap kinerja usaha. Sistem akuntansi manajemen berpengaruh positif signifikan terhadap kinerja usaha. Orientasi pasar dan orientasi kewirausahaan yang dimediasi oleh sistem akuntansi manajemen berpengaruh positif signifikan terhadap kinerja usaha.
Uncontrolled Keywords: Orientasi Pasar, Orientasi Kewirausahaan, Kinerja Usaha, Sistem Akuntansi Manajemen
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 06 Sep 2024 01:37
Last Modified: 06 Sep 2024 01:37
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/2152

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