The Effect of Management Accounting Information Systems and Internal Business Process on the Performance of MSME’s in Pasuruan

Abstract

This study aims to determine the effect of management accounting information systems and internal business processes on the performance of micro, small and medium enterprises in Pasuruan. The performance of MSMEs in this study is seen in terms of strategic performance, administrative performance and operational performance as an endogenous variable. Exogenous variables in this study include management accounting information systems and internal business process. Management accounting information systems are seen through several things related to broad scope information, timelines, aggregation and integration, while internal business processes is measured based on several things related to the innovation process, operational processes and post-sales service. In this study, micro, small and medium enterprises with certain criteria in Pasuruan were the objects of research, namely as many as 112 MSMEs using the purposive sampling method. The data analysis used in this research is Structural Equation Modeling (SEM) with a real level of 5%. Based on the results of the analysis, it appears that the internal process business and management accounting information systems has a significant effect.