Peran Implementasi Sistem Digitalisasi dan Budaya Organisasi Sebagai Pemoderasi: Kinerja UMKM Sebagai Fondasi Perekonomian Indonesia
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Abstract
The existence of Micro, Small, and Medium Enterprises (MSMEs) is highly vital in sustaining the economic foundation in Indonesia. Amidst dynamic and tight competition, adaptive strategies are required to drive business progress. Therefore, this research was conducted to examine the extent to which Strategic Management Accounting and Market Orientation impact MSME Performance. Additionally, this study explores the roles of Digitalization Systems and Organizational Culture as moderating factors. A quantitative approach with a causal associative design was applied. Primary data collection was carried out cross-sectionally by distributing questionnaires to 199 MSME owners or operational managers spread across Central Jakarta, North Jakarta, Bekasi, Bogor, and Bandung. The gathered empirical data were then evaluated using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS software. Statistical findings demonstrate that the implementation of Strategic Management Accounting significantly boosts MSME Performance, in contrast to Market Orientation, which does not provide a meaningful direct impact. In the moderation testing, Digitalization Systems confirmedly strengthened the relationship between Strategic Management Accounting and MSME Performance, although it failed to moderate the effect of Market Orientation. Interestingly, Organizational Culture emerged as a strong catalyst, significantly fortifying the influence of both independent variables (Strategic Management Accounting and Market Orientation) on business performance. The practical implication of this research emphasizes that MSME practitioners need to synergize measurable accounting strategies with strong work culture and digital technology adoption to achieve continuity and optimal business performance.
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