PENGGUNAAN STRATEGIC COSTING UNTUK MENINGKATKAN KINERJA UKM DI KOTA PEKANBARU SELAMA MASA PANDEMI

Abstract

This study aims to determine the effect of Strategic Costing on organizational performance. It is hoped that the results of this study can help SMEs in improving their organizational performance. Samples were taken using the solving formula. The data collection method in this study is a survey method by distributing questionnaires using instruments that are delivered directly to the owners of MSME coffee cafes in Pekanbaru City. The total number of respondents used in this analysis is 100 respondents. The data analysis technique used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis with the help of the WarpPls 5.0 program. Hypothesis testing in this study uses the values ​​contained in the output path coefficients and it can be concluded that strategic costing has an effect on organizational performance. This shows that the information generated from strategic costing is very much needed by coffee cafe entrepreneurs to improve organizational performance during the COVID-19 pandemic.