IDEAS home Printed from https://ideas.repec.org/a/apb/jabsss/2016p131-142.html
   My bibliography  Save this article

Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs

Author

Listed:
  • Elisabeth Penti Kurniawati

    (Satya Wacana Christian University, Indonesia)

  • Akhsa

    (Satya Wacana Christian University, Indonesia)

Abstract

SMEs (Small Medium Enterprises) have significant contribution in Indonesian economy. Therefore, it is necessary to analyze the factors that affect SMEs’ performance. The purpose of this study is to analyze the impact of the use of accounting information, managerial performance, and employee performance towards SME performance. The population of this study is SMEs located in District Purworejo, Central Java, Indonesia. Using convenience sampling method, there are 141 SMEs that are determined by Slovin formula. Multiple regression technique is used as an analysis technique. The study shows that the use of accounting information and employee performance has positive significant effect on the performance of SMEs, whereas managerial performance has no significant effect on the performance of SMEs. Based on the research, the role of operational employees is greater than the manager. Their skills to process the raw materials and to serve customers are very important in SME. The result can be used for SME's managers to increase the use of accounting information as a basis to take enhanced business decisions, and to improve their employees’ performance by training and setting the reward system to get better productivity. By doing these, the performance of SMEs will be increased.

Suggested Citation

  • Elisabeth Penti Kurniawati & Akhsa, 2016. "Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(3), pages 131-142.
    • Handle: RePEc:apb:jabsss:2016:p:131-142
    DOI: 10.20474/jabs-2.3.4
    as

    Download full text from publisher

    File URL: https://tafpublications.com/platform/Articles/full-jabs2.3.4.php
    Download Restriction: no
    File URL: https://tafpublications.com/gip_content/paper/jabs-2.3.4.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.20474/jabs-2.3.4?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kristina Sisyuk, 2018. "Training, knowledge, competence, performance: what is the relationship?," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 4(6), pages 297-312.
    2. Alini Gilang & Mahendra Fakhri & Mahir Pradana & Romat Saragih & Rizqi Khairunnisa, 2018. "Good Corporate Governance Towards Employee Performance at Indonesian Energy Company," International Journal of Business and Economic Affairs (IJBEA), Sana N. Maswadeh, vol. 3(2), pages 48-56.
    3. Savitri Dyah & Eki K. Apriliyadi & Rachmini Saparita & Akmadi Abbas, 2017. "The Speed Of Technology Diffusion And Its Role In Smes’ Growth," International Journal of Humanities, Arts and Social Sciences, Dr. Mohammad Hamad Al-khresheh, vol. 3(5), pages 204-214.
    4. Alfian & Murti Galuh Tresna, 2017. "The Influence of Company’s Age and Owner’s/Manager’s Education on the Use of Accounting Information in Small and Medium Enterprises," International Journal of Business and Administrative Studies, Professor Dr. Bahaudin G. Mujtaba, vol. 3(2), pages 64-71.
    5. Noraizan Ripain & Sharifah Milda Amirul & Rasid Mai, 2017. "Financial literacy and SMEs’ potential entrepreneurs: The case of Malaysia," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(2), pages 60-68.
    6. Alzhara Humaid Alsulmani & Sheikha Saif Alkindi & Essia Ries Ahmed, 2021. "Customer Accounting Information and Omani Service Companies’ Performance," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 10(2), pages 79-88, April.
    7. Bibhushan Raj Joshi, 2018. "Factors affecting the software developer’s performance," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 4(6), pages 288-296.
    8. Alfiandri, 2017. "X strategic resources, use of performance measurement system and hospital performance in West of Indonesia," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(1), pages 26-37.
    9. Adeh Ratna Komala, 2017. "Cause and effect of accounting information system: A study in national Zakat management organization," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 3(2), pages 69-76.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:apb:jabsss:2016:p:131-142. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Professor Dr. Usman Raja (email available below). General contact details of provider: https://tafpublications.com/platform/published_papers/9 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.