Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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The Impact of Management Accounting System on SME’s Performance

Authors
Siti Alliyah1, *, Nurma Gupita Dewi1
1STIE YPPI Rembang, 59219, Indonesia
*Corresponding author. Email: wildankafa@yahoo.co.id
Corresponding Author
Siti Alliyah
Available Online 29 December 2022.
DOI
10.2991/978-2-494069-49-7_103How to use a DOI?
Keywords
Management Accounting System; Innovation; SMEs Performance
Abstract

This study aims to examine the direct effect of the characteristics of the Management Accounting System (SAM) on the performance of SMEs. Further, this study also examines the role of innovation as a mediating variable. This study’s sample consists of managers or finance departments from SMEs in Rembang Regency. Associative research is used. In this study, quantitative data was collected through primary sources. In this study, data processing algorithms were calculated utilizing SEM-based variants (SEM PLS) and a smart PLS software program. The study’s findings support the concept that management accounting systems influence the performance of SMEs. The ability to innovate moderates the indirect influence of management accounting systems on the performance of SMEs. This research’s contribution is projected to aid SMEs by focusing on innovation strategies, management accounting systems in SME decision making connected to performance, and competitive advantage of SMEs.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
10.2991/978-2-494069-49-7_103
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_103How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Siti Alliyah
AU  - Nurma Gupita Dewi
PY  - 2022
DA  - 2022/12/29
TI  - The Impact of Management Accounting System on SME’s Performance
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 628
EP  - 633
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_103
DO  - 10.2991/978-2-494069-49-7_103
ID  - Alliyah2022
ER  -