Fokus Ekonomi
Vol 9, No 2: Desember 2014

PENINGKATAN KINERJA UKM DENGAN MENGIMPLEMENTASIKAN INFORMASI AKUNTANSI MANAJEMEN YANG DIDUKUNG OLEH INFORMASI ANTAR UNIT

Siti Alliyah (Dosen STIE “YPPI” Rembang)
Riskin Hidayat (Dosen STIE “YPPI” Rembang)

Article Info

Publish Date
01 Dec 2014

Abstract

This research aims to test the effect of the use of management accounting system (MAS) to the Small and Medium Enterprises (SMEs) management performance moderating with interdepence unit. This research use survey method with sampel is Small and Medium Enterprises (SMEs) in Kabupaten Rembang, with cluster sampling obtained sample 186 SMEs. Analysis of the data using linear regression moderating. Result of research refer that management accounting system (MAS) have an influence on positive to SMEs management performance. This suggest that SAM an influence to performance management (SMEs) stronger when moderated by interdependence.

Copyrights © 2014




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Journal Info
Fokus Ekonomi
Website

Abbrev

fe

Publisher

Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara

Subject

Economics, Econometrics & Finance

Description

Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, ...