Analisis Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Sumatera Utara
DOI:
https://doi.org/10.33884/psnistek.v7i1.10723Kata Kunci:
strategi bisnis, sistem informasi akuntansi, kinerja UMKMAbstrak
The objective of this study is to investigate the ways in which business strategies and accounting information systems (AIS) impact the performance of micro, small, and medium enterprises (MSMEs) in North Sumatra both partially and simultaneously. The phenomenon of low MSME performance, which is demonstrated by fluctuating turnover, stagnant profitability, and a lack of competitiveness, is the result of a lack of structured business strategy planning and ineffective use of accounting information systems. A questionnaire was used to collect data, and it was tested for validity and reliability. Selanjutnya, tes klasik asumsi, tes multiple linear regression, tes parsial, dan tes simultan dilakukan dengan menggunakan SPSS.The results indicate that business strategy has a positive and significant impact on SME performance, and SIA also has a positive and significant impact on SME performance. With an adjusted R² coefficient of 0.751, 75.1% of the variation in SME performance can be explained by these two variables, while the remaining 24.9% is influenced by other factors outside the scope of this study. The results indicate that the success of SMEs does not only depend on the right business strategy but also on the effective implementation of SIA to enhance operational efficiency, decision-making speed, and better competitiveness.
Referensi
Aligarh, F., Sutopo, B., & Widarjo, W. (2023). The antecedents of cloud computing adoption and its consequences for MSMEs’performance: A model based on the Technology-OrganizationEnvironment (TOE) framework. Cogent Business and Management,10 (2). https://doi.org/10.1080/23311975.2023.2220190
Amado Mateus, M., Guzmán Rincón, A., & Cuero Acosta, Y. A. (2024). Influence of reputation, innovation, and knowledge on the performance of
MSMEs in the orange economy sector. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2388227
Br Purba, N. M., & Wangdra, R. (2023). Analisis Pengetahuan Akuntansi, Pendapatan Usaha dan Pengalaman Usaha terhadap Pengembangan Usaha serta Penggunaan Informasi Akuntansi Sebagai Variabel Intervening (Kajian Empiris Pada Pelaku Usaha Mikro di Kota Batam). Jurnal Akuntansi Keuangan Dan Bisnis, 16(2), 199–208. https://doi.org/10.35143/jakb.v16i2.6117
Ellyawati, J., & Kusumatriawan, A. J. A. (2024). The Effect of Social Media Marketing on MSMEs’ Business Performance During the COVID-19 Pandemic. Review of Integrative Business and Economics Research, 13(2), 38–54.
Gidage, M., & Bhide, S. (2025). Exploring the nexus between intellectual capital, green innovation, sustainability and financial performance in creative industry MSMEs. Journal of Enterprising Communities. https://doi.org/10.1108/JEC-07-2024-0134
Hairudinor, & Rusidah, S. (2023). The role of digital marketing in the Sustainable performance of Indonesian MSMEs: Do the online purchase intention and actual purchase decision matter? Transnational Marketing Journal, 11(1), 17–30. https://doi.org/10.58262/tmj.v11i1.1002
Karpacz, J., & Wojcik-Karpacz, A. (2024). The relationship between learning orientation, firm performance and market dynamism in MSMEs operating in technology parks in Poland: an empirical analysis. Central European Management Journal, 32(2), 216–232. https://doi.org/10.1108/CEMJ-02-20230079
Khadijah, K., & Purba, N. M. B. (2021). Analisis Pengelolaan Keuangan pada UMKM di Kota Batam. Owner, 5(1), 51–59. https://doi.org/10.33395/owner.v5i1.337
Larios-Francia, R. P., & Ferasso, M. (2023). The relationship between innovation and performance in MSMEs: The case of the wearing apparel sector in emerging countries. Journal of Open Innovation: Technology, Market, and Complexity, 9(1), 100018. https://doi.org/10.1016/j.joitmc.2023.100018
Lubis, I. S., & Lufriansyah, L. (2024). Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Umkm Di Mediasi Kualitas Laporan Keuangan Di Kecamatan Kisaran Barat Kabupaten Asahan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1456 1469. https://doi.org/10.31955/mea.v8i1.3866
Octasylva, A. R. P., Yuliati, L. N., Hartoyo, H., &Soehadi, A. W. (2022). Innovativeness as the Key to MSMEs’ Performances. Sustainability (Switzerland), 14(11). https://doi.org/10.3390/su14116429
Purba, N. M. B., & Khadijah. (2020). Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada Pelaku UMKM di Kota Batam. Politeknik Caltex Riau, 13(2), 146–155.
Sari, D., Kusuma, B. A., Sihotang, J., & Febrianti, T. (2023). The role of entrepreneurial marketing & innovation capability in the performance of SMEs during covid-19 pandemic: Evidence of MSMEs in West Java. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2194091
Sovia, R. (2022). Pengaruh Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Kinerja UMKM dengan Penggunaan Informasi Akuntansi Sebagai Variabel Intervening (Studi Kasus pada UMKM Kecamatan Tenayan Raya Kota Pekanbaru). Jurnal Akuntansi, Keuangan Dan Teknologi Informasi Akuntansi, 2(2), 425–438. https://doi.org/10.36085/jakta.v2i2.2002
Susanti, E., Mulyanti, R. Y., & Wati, L. N. (2023). MSMEs performance and competitive advantage: Evidence from women’s MSMEs in Indonesia. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2239423
Wójcik-Karpacz, A., Karpacz, J., & Rudawska, J. (2021). The impact of market orientation on the performance of msmes operating in technology parks: The role of market dynamism. Journal of Entrepreneurship, Management and Innovation, 17(2), 29–52. https://doi.org/10.7341/20211722
Yuwono, T., Novandari, W., Suroso, A., & Setyanto, R. P. (2025). The importance of ICT adoption on MSMEs performance: the mediating role of distinctive competencies. Journal of Enterprising Communities. https://doi.org/10.1108/JEC-06-2024-0113
##submission.downloads##
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Prosiding
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
