Pengaruh Total Quality Management terhadap Kinerja UMKM dengan Sistem Informasi Akuntansi Manajemen sebagai Variabel Moderasi (Studi Kasus pada UMKM di Kota Malang)

Abstract

This study aims to examine the impact of total quality management on the performance of Micro, Small, and Medium Enterprises (MSMEs), with the management accounting information system considered as a moderating variable. The research involved 121 MSMEs operating in Malang City. A quantitative research method was employed, and data were collected through the distribution of questionnaires. Data processing was conducted using WarpPLS 8.0 software to test the research hypotheses. The findings reveal a significant positive influence of total quality management on MSME performance. Additionally, the management accounting information system also significantly contributes to enhancing MSME performance. However, it was observed that the management accounting information system did not moderate the impact of total quality management on MSME performance.