MODEL PENINGKATAN KINERJA ORGANISASI MELALUI CUSTOMER ACCOUNTING DAN COMPETITIVE ENVIRONMENT PADA UMKM DI PEKANBARU

  • Linda Hetri Suriyanti Universitas Muhammadiyah Riau
  • Mentari Dwi Aristi Universitas Muhammadiyah Riau
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Abstract

This study aims to determine the effect of competitive environment, customer accounting on organizational performance. It is hoped that the results of this research can help MSMEs in improving their organizational performance. Samples were taken using purposive sampling technique. The data collection method in this study is a survey method by distributing questionnaires using instruments that are delivered directly to the owners of culinary MSMEs in Pekanbaru City. The total respondents used in this analysis were 93 respondents. The data analysis technique used in this study is the analysis of Structural Equation Modeling-Partial Least Square (SEM-PLS) with the help of the WarpPls 5.0 program. Hypothesis testing in this study uses the values ​​contained in the output path coeficients and it can be concluded that competitive environment, customer accounting affects organizational performance, indicating that the information generated from customer accounting is needed by companies in a competitive environment to improve organizational performance.


 



Penelitian ini bertujuan untuk mengetahui pengaruh competitive environment, customer accounting terhadap kiernaj organisasi. Diharapkan hasil dari penelitian ini dapat membantu UMKM dalam meningkatkan kinerja organisasinya. Sampel diambil menggunakan teknik purposive sampling. Metode pengumpulan data dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner menggunakan instrumen yang disampaikan langsung kepada pemilik UMKM kuliner di Kota Pekanbaru. Total responden yang digunakan dalam analisis ini adalah 93 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis Structural Equation Modelling-Partial Least Square(SEM-PLS) dengan bantuan program WarpPls 5.0. Uji hipotesis pada penelitian ini menggunakan nilai yang terdapat pada output path coeficients dan dapat disimpulkan bahwa competitive environment, customer accounting berpengaruh terhadap kinerja organisasi. Hal ini menunjukkan bahwa informasi yang di hasilkan dari customer accounting  sangat di butuhkan oleh perusahaan dalam lingkungan yang kompetitif untuk meningkatkan kinerja organisasi.  


 

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Published
2020-12-29
How to Cite
SURIYANTI, Linda Hetri; ARISTI, Mentari Dwi. MODEL PENINGKATAN KINERJA ORGANISASI MELALUI CUSTOMER ACCOUNTING DAN COMPETITIVE ENVIRONMENT PADA UMKM DI PEKANBARU. Bilancia : Jurnal Ilmiah Akuntansi, [S.l.], v. 4, n. 4, p. 371-380, dec. 2020. ISSN 2685-5607. Available at: <http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/775>. Date accessed: 19 jan. 2021.

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