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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Riset Akuntansi dan Keuangan
Khoirul Fuad
Islam Sultan Agung University
Economics, Econometrics & Finance

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Factors Affecting the Performance of MSMEs in Demak Regency with HR Competence as a Moderating Variable Retno Tri Handayani; Khoirul Fuad; Diah Ayu Susanti
Jurnal Riset Akuntansi Terpadu Vol 16, No 1 (2023)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v16i1.19325

Abstract

MSMEs have a very important role to support the national economy. It is very important to try to maximize the performance of SMEs. The better performance of MSMEs is expected to be able to survive in the midst of less strategic conditions. This study used a quantitative method by distributing questionnaires to SMEs in Demak City, Central Java. The results of this study indicate that business strategy can influence the performance of MSMEs in a positive direction. Likewise with the influence of HR competence on MSME performance. However, HR competence is not able to moderate the effect of business strategy on MSME performance.
The Determinant of Management Accounting Practices (Case Study in Central Java Banking) Retno Tri Handayani; Khoirul Fuad; Luluk Muhimatul Ifada
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.49109

Abstract

This study examines several contingency factors that influence the application of management accounting practices in a company. The contingency factors in this study include the use of information technology, decentralization and environmental uncertainty. The sample in this study were managers in conventional and sharia banking in the Central Java. This study used PLS test to test the hypothesis. The results of this study have shown that information technology, decentralization and environmental uncertainty affect the application of management accounting practices.
Co-Authors Diah Ayu Susanti Luluk Muhimatul Ifada Retno Tri Handayani