KARAKTERISTIK SISTEM INFORMASI DAN PERAN BUDAYA INOVASI TERHADAP PRAKTIK AKUNTANSI MANAJEMEN PADA UMKM (STUDI KASUS PADA UMKM DI WILAYAH BATANG )
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Institusion

Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah

Author

Nisa, Aqsha Nadine K

Subject

H Social Sciences (General) 

Datestamp

2023-09-01 02:54:07 

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. 

File :
DAFTAR PUSTAKA.pdf
BAB 1 - 3.pdf