

Aplikasi Analisia Multivariate dengan Program SPSS 19, Universitas Diponegoro, Semarang. Strategic Management: Concepts and Cases (13th ed.). Meningkatkan Keunggulan Bersaing Usaha Kecil dan Menengah (Upaya Meningkatkan Kesejahteraan Masyarakat), Jurnal Ilmu Sosial dan Ilmu Politik, Vol. Lima Strategi Mengembangkan UMKM untuk Menghadapi Pasar Global, ĭanial, Deni Muhammad (2017). Digitalisasi Pasar UMKM, digitalisasi-pasar-umkmĬhoiri, Eril Obeit, (2018). Faktor-Faktor yang Mempengaruhi Keunggulan Bersaing dalam Upaya Meningkatkan Market Share (Studi Kasus pada Smartphone IPhone di Semarang), Skripsi, Universitas Diponegoro, Ĭhandra, Nofi (2018).

Based on data and research results it can be concluded that Business Unit Performance mediates the relationship between Management Accounting Systems and Competitive Advantages.Īpriliani, Lydia, (2015). Data analysis technique uses path analysis test.

The sample in this study was the MSMEs scale company in the city of Palembang using the purposive sampling method. The data of this study were collected through a survey by distributing questionnaires. This study aims to prove the influence of the use of management accounting systems on competitive advantage, with business performance as a mediator. One of the most important resources managed in winning the business competition is information resources. For this reason, MSMEs need resources that can be managed to win the business competition in Indonesia. However, micro, small and medium businesses have a low competitive advantage in the current era of globalization and technology. SMEs has a strategic role in Indonesia economic development because in addition to contributing to national economic growth it can also absorb large numbers of workers. Micro, Small, and Medium Enterprises (MSMEs) are business units managed by community groups and families.
