ADOPSI PRAKTIK-PRAKTIK AKUNTANSI MANAJEMEN DAN HUBUNGANNYA DENGAN KINERJA UKM
Abstract
Tujuan penelitian ini adalah untuk menyelidiki hubungan antara adopsi praktik-praktik akuntansi manajemen dan kinerja pada UKM. Penelitian ini menggunakan metode pengambilan sampel convenience sampling, dengan populasi UKM industri makanan dan minuman yang berada di kota Pekanbaru. Pengumpulan data dilakukan dengan menggunakan kuesioner yang disebarkan secara langsung kepada responden. Terdapat 147 kuesioner yang kembali dari 150 kuesioner yang disebar dan 117 kuesioner dari 147 kuesioner yang dapat diolah. Pengolahan data menggunakan analisis korelasi Kendall tau yang dibantu dengan program SPSS versi 21. Hasil pengolahan data menunjukkan bahwa praktik sistem biaya, praktik sistem penganggaran, dan praktik sistem penilaian kinerja memiliki hubungan positif signifikan dengan kinerja UKM. Sementara itu, praktik sistem pendukung keputusan dan paktik akuntansi manajemen strategik tidak memiliki hubungan dengan kinerja UKM. Keberadaan hubungan antara praktik sistem biaya, sistem penganggaran, dan sistem penilaian kinerja dengan kinerja UKM menandakan bahwa praktik akuntansi manajemen ini memiliki peran yang penting dalam mencapai kinerja UKM. Oleh sebab itu, praktik sistem biaya, praktik sistem penganggaran, praktik sistem penilaian kinerja perlu untuk diperkenalkan dan ditumbuh kembangkan pada bisnis UKM khususnya industri makanan dan minuman.
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DOI: https://doi.org/10.33758/mbi.v15i8.1052
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