SKRIPSI AKS
STRATEGI DIFERENSIASI TERHADAP KINERJA KEUANGAN UMKM YANG DIMEDIASI OLEH INOVASI, SISTEM INFORMASI AKUNTANSI, DAN MEDIA SOSIAL (Studi Kasus pada UMKM di Kota Surakarta)
ABSTRACT
This study aims to determine the effect of differentiation strategyon MSME financial performance media by innovation, accounting information system and social media. This research technique sampling is purposive sampling and data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS). The data collection technique used are quantitative by distributing questionnaires to the MSME actors who are in the city of Surakarta, so that the number of Surakarta the sample obtained were104 MSME.
The results of this study prove that differentiation strategy has a positive effect on innovation, accounting information system and social media. Differentiation strategy has a negative effect on MSME financial performance. Innovation and accounting information system has a positive effect on MSME financial performance. Social media does not effect on MSME financial performance. Differentiation strategy has a positive effect on MSME financial performance was mediated by innovation, accounting information system and social media.
Keywords : Differentiation Strategy, Innovation, Accounting Information Systems, Social Media and MSME Financial Performance.
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