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Influence of Access to Finance, Human Resource Competence, Information Systems on the Performance of Small and Medium-Sized Enterprises with Organizational Culture as Study Moderating Variable

Author

Listed:
  • Dini Wahyuni

    (Sriwijaya University, Palembang, Indonesia)

  • Lukluk Fuadah

    (Sriwijaya University, Palembang, Indonesia)

  • Syamsurijal Kadir

    (Sriwijaya University, Palembang, Indonesia)

Abstract

The purpose of the study is to find out whether such variables as access to finance, human resource competence and information systems can improve the performance of small and medium-sized enterprises in Palembang (Indonesia). The authors use the foundations of the contingency theory and the theory of information systems (in particular, the Technology acceptance model (TAM)). To evaluate the impact of these three variables on the performance of small and medium-sized enterprises, the authors use organizational culture as a study moderator variable. The study is based on the use of descriptive statistics methods. The random sample of the study is 386 respondents. To process digital data, a computer program for statistical data processing, SPSS 20, was used. It was determined that access to finance has a decisive influence on the efficiency of performance of small and medium-sized enterprises. At the same time, organizational culture mitigates the impact of information systems and the human resource competence on the performance of small and medium-sized enterprises, which is also quite significant. The study results indicate an unsatisfactory level of relations between small and medium-sized enterprises, on the one hand, and the Office of Cooperatives, Small and Medium Enterprises in Trade and Industry of Palembang City, on the other. The authors believe that business entities should interact more actively with agencies that are responsible for the development of small and medium-sized enterprises. Through this interaction, small and medium-sized enterprises will be able to obtain more accurate information about their development potential and become the driving force behind the economic growth of Palembang City.

Suggested Citation

  • Dini Wahyuni & Lukluk Fuadah & Syamsurijal Kadir, 2020. "Influence of Access to Finance, Human Resource Competence, Information Systems on the Performance of Small and Medium-Sized Enterprises with Organizational Culture as Study Moderating Variable," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 91-100, September.
    • Handle: RePEc:iaf:journl:y:2020:i:3:p:91-100
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    References listed on IDEAS

    as
    1. Syamsuriana Sidek & Mohd Rosli Mohamad & Wan Mohd Nazdrol Wan Mohd Nasir, 2016. "Entrepreneurial Orientation, Access to Finance and Business Performance: A Preliminary Analysis," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(11), pages 692-707, November.
    2. Tsvetan Davidkov & Desislava I. Yordanova, 2017. "Exploring Internal and Environmental Moderators of Entrepreneurial Orientation - Performance Relationship in Bulgarian Enterprises," International Review of Management and Marketing, Econjournals, vol. 7(2), pages 27-34.
    3. Banu Dincer & Caner Dincer, 2016. "Literature Review on the Use of Technology and Information Systems in SMEs," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(12), pages 678-684, December.
    4. Halilu Bello Rogo & Halilu Bello Rogo & Mohd Noor Mohd. Shariff & Muhammad Haroon Hafeez, 2017. "Moderating Effect of Access to Finance on the Relationship between Total Quality Management, Market Orientation and Small and Medium Enterprises Performance: A Proposed Framework," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 119-127.
    5. Otley, David T., 1980. "The contingency theory of management accounting: Achievement and prognosis," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 413-428, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Small and Medium Enterprises¸ TAM Theory; Contingency Theory; Access to Finance; Human Resources Competence; Information Systems; Performance of Small and Medium Enterprises;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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