BAGAIMANA KINERJA USAHA MENENGAH DI MASA PANDEMI COVID-19?
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Abstract
Pandemi Covid-19 menyebabkan tingginya ketidakpastian lingkungan yang terjadi. Oleh karena itu, untuk meminimalisir kondisi ketidakpastian tersebut, penggunaan akuntansi manajemen strategis menjadi penting dalam rangka meningkatkan kinerja organisasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja usaha menengah, yaitu faktor ketidakpastian lingkungan dan penggunaan akuntansi manajemen strategis. Faktor-faktor tersebut diuji secara empiris menggunakan pendekatan kuantitatif dengan jenis penelitian penjelasan. Data pada penelitian ini merupakan data primer yang didapatkan dari kuesioner dengan target responden akuntan manajemen di usaha menengah yang terletak di Provinsi Banten. Teknik analisis data dilakukan dengan model persamaan struktural (SEM) - Lisrel. Hasil dari penelitian ini menunjukkan bahwa ketidakpastian lingkungan berpengaruh positif terhadap kinerja usaha menengah, tetapi tidak berpengaruh terhadap penggunaan akuntansi manajemen strategis. Sementara itu, penggunaan akuntansi manajemen strategis berpengaruh positif terhadap kinerja usaha menengah. Implikasi penelitian ini memberikan rekomendasi kebijakan bagi usaha menengah dalam rangka meningkatkan kinerja dan menjaga keberlangsungan usaha dalam masa pandemi Covid-19.
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