Pratama, Aulia Anggi (2026) PENGARUH STRATEGI BISNIS TERHADAP KINERJA KEUANGAN DENGAN SISTEM INFORMASI AKUNTANSI SEBAGAI PERAN MEDIASI (Studi Kasus UMKM Batik Kelurahan Kauman Kecamatan Pekalongan Timur Kota Pekalongan Provinsi Jawa Tengah). Skripsi thesis, Universitas BPD.
![[img]](http://eprints.stiebankbpdjateng.ac.id/style/images/fileicons/text.png) |
Text
DAFTAR PUSTAKA.pdf Download (171kB) |
|
Text
SKRIPSI-AULIA ANGGI PRATAMA-11221526.pdf Download (319kB) |
Abstract
This study was conducted to examine the effect of business strategy on financial performance, the impact of business strategy on accounting information systems, and the impact of accounting information systems on financial performance, considering the role of accounting information systems as a mediating variable in the context of micro, small, and medium enterprises (MSMEs) producing batik in Kauman, East Pekalongan District, Pekalongan City. A quantitative census method was used, involving data collection through the distribution of questionnaires to batik MSME entrepreneurs. Of the 100 questionnaires that were returned and suitable for analysis, 100 were processed using SmartPLS software with a Structural Equation Modeling-Partial Least Squares (SEM-PLS) model. The results of the study indicate that business strategy has a positive influence on financial performance, that business strategy has a positive influence on the accounting information system, but the accounting information system does not have a positive influence on financial performance and does not function as a mediating variable. This conclusion confirms that the improvement in the financial performance of batik MSMEs is more driven by the direct implementation of business strategy than by the use of the accounting information system.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | Penelitian ini dilakukan untuk mengkaji pengaruh strategi bisnis terhadap kinerja keuangan, dampak strategi bisnis terhadap sistem informasi akuntansi, dan dampak sistem informasi akuntansi terhadap kinerja keuangan, dengan mempertimbangkan peran sistem informasi akuntansi sebagai variabel mediasi dalam konteks usaha mikro, kecil, dan menengah (UMKM) batik di Kauman, Kecamatan Pekalongan Timur, Kota Pekalongan. Pendekatan kuantitatif metode sensus digunakan, melibatkan pengumpulan data melalui penyebaran kuesioner kepada pengusaha UMKM batik. Dari 100 kuesioner yang dikembalikan dan layak untuk dianalisis, 100 diproses menggunakan perangkat lunak SmartPLS dengan model persamaan Struktural Least Squares Parsial (SEM-PLS). Hasil penelitian menunjukkan bahwa strategi bisnis memiliki pengaruh positif terhadap kinerja keuangan, bahwa strategi bisnis memiliki pengaruh positif terhadap sistem informasi akuntansi, tetapi sistem informasi akuntansi akuntansi tidak memiliki pengaruh positif terhadap kinerja keuangan dan tidak berfungsi sebagai variabel mediasi. Kesimpulan ini menegaskan bahwa peningkatan kinerja keuangan UMKM batik lebih didorong oleh implementasi langsung strategi bisnis daripada penggunaan sistem infomasi akuntansi. |
| Uncontrolled Keywords: | business strategy, accounting information systems, financial performance, batik MSMEs. |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 20 Mar 2026 11:38 |
| Last Modified: | 20 Mar 2026 11:38 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/3109 |
Actions (login required)
 |
View Item |
