Praktik Akuntansi Manajemen pada Usaha Mikro, Kecil, Menengah di Indonesia
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Abstract
ABSTRACT
The existence of Micro, Small and Medium Enterprises (MSMEs) in Indonesia plays a very important role in economic growth and therefore MSMEs need to be managed properly through management accounting practices so it will have a good performance and can still exist as well as compete in the industrial revolution 4.0 era. This study aims to determine the practice of management accounting on MSMEs in Bandung city and its effect on the performance of MSMEs. The approach used in this research are descriptive and verification. The data are primary data obtained by distributing questionnaires to MSMEs in Bandung , Indonesia. Samples were determined by using random sampling of 167 MSMEs in Bandung. The methods for data analysis are regression and hypothesis testing. The results of the study concluded that MSMEs in Bandung had implemented management accounting practices was done by planning, controlling and decision making. The form of planning and control in the sufficient category. Decision-making in the good category and performance in the sufficient category. This study also concludes that planning, controlling and decision-making have a significant effect on the performance of MSMEs with management accounting knowledge as a moderating variable.
ABSTRAK
Usaha mikro, kecil, menengah (UMKM) di Indonesia mempunyai peran penting dalam mendukung perekonomian, sehingga dalam pengelolaan diperlukan praktik akuntansi manajemen yang baik untuk menunjang pencapaian kinerja usaha yang maksimal. Praktik akuntansi manajemen yang baik juga diperlukan untuk menyesuaikan perkembangan revolusi industri 4.0. penelitian ini bertujuan untuk mengeksplorasi praktik akuntansi manajemen pada UMKM di Kota Bandung dan pengaruhnya terhadap kiner UMKM. Penelitian ini menggunakan pendekatan deskriptif dan verifikatif dengan menggunakan data primer yang diperoleh melalui penyebaran kuesioner. Populasi penelitian adalah UMKM yang ada di Kota Bandung. Jumlah sampel adalah 167 UMKM kota Bandung dengan teknik penentuan sampel yaitu simple random sampling. Metode analisis data yang digunakan adalah regresi dan uji hipotesis. Hasil penelitian menunjukkan bahwa UMKM di kota Bandung mengimplementasikan akuntansi manajemen melalui proses perencanaan, pengendalian dan pengambilan keputusan dan disimpulkan bahwa proses perencanaan dan pengendalian dalam katagori cukup dan pengambilan keputusan dalam katagori baik. Kinerja usaha pada UMKM tergolong cukup. Penelitian ini juga menyimpulkan bahwa perencanaan, pengendalian, dan pengambilan keputusan berpengaruh signifikan terhap kinerja UMKM dengan variabel pengetahuan akuntansi manajemen sebagai variabel moderasi.
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