@thesis{thesis,
		author={Nisa  Aqsha Nadine K},
		title ={KARAKTERISTIK SISTEM INFORMASI DAN PERAN BUDAYA INOVASI
TERHADAP PRAKTIK AKUNTANSI MANAJEMEN PADA UMKM (STUDI KASUS
PADA UMKM DI WILAYAH BATANG )},
		year={2023},
		url={http://eprints.stiebankbpdjateng.ac.id/1340/},
		abstract={Good management accounting practices for MSMEs can improve the ability of MSMEs to
compete in the era of globalization 4.0. where MSMEs are require to continue to making
improvenments and innovations. This study aims to analyze the influence of information
system characteristics and innovation culture on management accounting practices. This
study used a population of SMEs in the Batang area and a sample of 54 SMEs was obtained.
The sampling method in this study used a purposive sampling method, namely where the
sampling determines the sampling by setting some special provisions in accordance with the
research objectives. This study uses the Smart PLS analysis tool. The results of this study
indicate that the characteristics of the information system have a positive effect on
management accounting practices and a culture of innovation has a positive effect on
management accounting practices.}
		}