Pengaruh Orientasi Kewirausahaan dan Sistem Informasi Akuntansi Menggunakan Startegi Bisnis Sebagai Variabel Moderasi Pada UKM Kabupaten Banyumas

Authors

  • Rini Widianingsih Universitas Jenderal Soedirman, Indonesia
  • Agus Sunarmo Universitas Jenderal Soedirman, Indonesia

DOI:

https://doi.org/10.59141/jiss.v3i12.752

Keywords:

Entrepreneurial Orientation, Accounting Information System, Business Strategy, Performance of SMEs

Abstract

The purpose of this study was to determine and analyze the effect of entrepreneurial orientation and accounting information systems on SME performance and the role of business strategy in moderating the effect of entrepreneurial orientation and accounting information systems on SME performance in . Banyumas Regency Government to determine and analyze the area. This research method is a survey with data analysis techniques using moderate regression analysis. As a result of this study, entrepreneurial orientation and accounting information systems have a positive effect on SME outcomes, and business strategy does not strengthen the effect of entrepreneurial orientation on outcomes, and business strategy strengthens the effect of accounting information systems on SME outcomes. in the government of Banyumas.

References

Aprita, Serlika Aprita Serlika. (2021). Peranan Peer to Peer Lending dalam Menyalurkan Pendanaan pada Usaha Kecil dan Menengah. Jurnal Hukum Samudra Keadilan, 16(1), 37–61. Retrieved from https://www.ejurnalunsam.id/index.php/jhsk/article/view/3407

Ludiya, Eka. (2020). Pengaruh Kompetensi Kewirausahaan dan Orientasi Kewirausahaan Terhadap Kinerja Usaha Pada UMKM Bidang Fashion di Kota Cimahi. JURNAL ILMU MANAJEMEN DAN BISNIS, 11(2), 141–154. https://doi.org/10.17509/jimb.v11i2.28507

Nugraha, Aat Ruchiat, Rahmat, Agus, Damayanti, Trie, & Sani, Anwar. (2018). The News Value Information Management Training for Local Government Officials of Pangandaran District in 2016. MITRA: Jurnal Pemberdayaan Masyarakat, 2(1), 1–14. https://doi.org/10.25170/mitra.v2i1.27

Prastika, Nurhikmah Esti, & Purnomo, Djauhar Edi. (2014). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Perusahaan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kota Pekalongan. Jurnal LITBANG Kota Pekalongan, 7. Retrieved from file:///C:/Users/User/Downloads/86-Article Text-165-1-10-20190124 (1).pdf

Primadhita, Yuridistya, Ayuningtyas, Eka Avianti, & Primatami, Anggraita. (2021). Model Orientasi Kewirausahaan dan Strategi Bisnis Guna Meningkatkan Kinerja Wirausaha Perempuan di Bogor. Jurnal Pengembangan Wiraswasta Vol. 23 No, 1, 1–12. Retrieved from http://download.garuda.kemdikbud.go.id/article.php?article=2227082&val=13769&title=Model Orientasi Kewirausahaan dan Strategi Bisnis Guna Meningkatkan Kinerja Wirausaha Perempuan di Bogor

Saragih, Rintan. (2017). Membangun usaha kreatif, inovatif dan bermanfaat melalui penerapan kewirausahaan sosial. Jurnal Kewirausahaan, 3(2), 26–34. Retrieved from https://d1wqtxts1xzle7.cloudfront.net/62846836/223703-membangun-usaha-kreatif-inovatif-1_120200406-48380-1yh0v9e-libre.pdf?1586183865=&response-content-disposition=inline%3B+filename%3DA_MEMBANGUN_USAHA_KREATIF_INOVATIF_DAN.pdf&Expires=1672645620&Signatur

Sudjiman, Paul Eduard, & Sudjiman, Lorina Siregar. (2018). Analisis sistem informasi manajemen berbasis komputer dalam proses pengambilan keputusan. TeIKa, 8(2), 55–66. https://doi.org/10.36342/teika.v8i2.2327

Wuisang, Jerry R. H. (2016). Kewirausahaan Berbasis Budaya Lokal. Retrieved from http://repository.unima.ac.id/bitstream/123456789/219/1/Kewirausahaan Berbasis Budaya lokal.pdf

Downloads

Published

2022-12-31

How to Cite

Widianingsih, R., & Sunarmo, A. (2022). Pengaruh Orientasi Kewirausahaan dan Sistem Informasi Akuntansi Menggunakan Startegi Bisnis Sebagai Variabel Moderasi Pada UKM Kabupaten Banyumas. Jurnal Indonesia Sosial Sains, 3(12), 1655–1660. https://doi.org/10.59141/jiss.v3i12.752

Issue

Vol. 3 No. 12 (2022): Jurnal Indonesia Sosial Sains

Section

Articles

License

Copyright (c) 2022 Rini Widianingsih, Agus Sunarmo

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.