| NIM | C1I019025 |
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| Namamhs | GRACIA RACHEL SARAGIH |
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| Judul Artikel | The Influence of Organizational Learning, Entrepreneurial Orientation, and Management Accounting Practices Toward SMEs Performances |
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| Abstrak (Bhs. Indonesia) | Usaha Mikro, Kecil, dan Menengah (UMKM) sektor Food and Beverage (F&B) di Purwokerto berperan penting dalam ekonomi daerah, namun masih menghadapi kendala seperti rendahnya kemampuan beradaptasi terhadap perubahan lingkungan bisnis, keterbatasan inovasi, serta belum optimalnya pengelolaan dan pemanfaatan informasi akuntansi. Penelitian ini bertujuan menganalisis pengaruh organizational learning, entrepreneurial orientation, dan management accounting practices terhadap kinerja UMKM. Pendekatan kuantitatif digunakan melalui survei terhadap 40 UMKM sektor F&B di Purwokerto dengan teknik pengambilan sampel aturan 10 kali lipat, dan data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan management accounting practices berpengaruh positif terhadap kinerja UMKM karena meningkatkan efektivitas pengelolaan usaha dan kualitas pengambilan keputusan, sehingga memperkuat perspektif Resource Based View (RBV) Theory. Sebaliknya, organizational learning dan entrepreneurial orientation tidak berpengaruh terhadap kinerja UMKM. Secara praktis, hasil penelitian ini menekankan pentingnya penerapan praktik akuntansi manajemen serta dukungan pelatihan dan pendampingan untuk meningkatkan daya saing UMKM secara berkelanjutan. |
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| Abtrak (Bhs. Inggris) | Micro, Small, and Medium Enterprises (MSMEs) in the Food and Beverage (F&B) sector in Purwokerto play an important role in the local economy but continue to face challenges, including limited adaptability to changes in the business environment, low levels of innovation, and suboptimal management and utilization of accounting information. This study aims to examine the effects of organizational learning, entrepreneurial orientation, and management accounting practices on MSME performance. A quantitative approach was employed through a survey of 40 F&B MSMEs in Purwokerto using the ten-times rule sampling technique, and the data were analyzed using multiple linear regression. The results indicate that management accounting practices have a positive effect on MSME performance by improving business management effectiveness and decision-making quality, thereby supporting the Resource-Based View (RBV) Theory. In contrast, organizational learning and entrepreneurial orientation have no significant effect on MSME performance. Practically, the findings highlight the importance of implementing management accounting practices, supported by training and mentoring programs, to enhance the sustainable competitiveness of MSMEs. |
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| Kata kunci | Organizational Learning, Entrepreneurial Orientation, Management Accounting Practices, MSMEs Performance |
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| Pembimbing 1 | Poppy Dian Indira Kusuma |
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| Pembimbing 2 | |
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| Pembimbing 3 | |
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| Tahun | 2026 |
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| Jumlah Halaman | 9 |
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| Tgl. Entri | 2026-08-12 13:14:12.070992 |
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