##plugins.themes.bootstrap3.article.main##

Robiur Rahmat Putra
Siti Holisoh Lilis

Abstract

The purpose of this research is to analyze the influence of accounting expertise and accounting information systems on the performance of MSMEs using environmental uncertainty as a moderating variable.  The research method used is quantitative with data collection techniques through questionnaires. A total of 97 respondents were collected from various MSMEs in the Lagoa sub-district, Jakarta, Indonesia. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The findings indicated that accounting expertise had no discernible influence on MSMEs' performance. Accounting information systems have a substantial impact on the performance of micro, small, and medium-sized enterprises (MSMEs). Uncertainty in the environment might mitigate the influence of accounting expertise on the performance of MSMEs. Environmental uncertainty may mitigate the influence of accounting information systems on the performance of small and medium-sized businesses.

Downloads

Download data is not yet available.

##plugins.themes.bootstrap3.article.details##

How to Cite
Robiur Rahmat Putra, & Lilis, S. H. (2022). Moderating Environmental Uncertainty on The Effect of Accounting Knowledge and Accounting Information Systems on the Performance of SMES. International Journal on Social Science, Economics and Art, 12(1), 1–9. https://doi.org/10.35335/ijosea.v12i1.74
References
Abdallah, Z., & Maryanto. (2020). The Influence of Perception on the Purpose of Financial Statements and Accounting Knowledge on the Quality of MsME Financial Statements in Full River City in 2020. Journal of Economics Sakti (Jes), 9(2), 229–238. http://jes.stie-sak.ac.id/index.php/103044/article/view/208
Akinboye, A. K., & Morrish, S. C. (2022). Conceptualizing post-disaster entrepreneurial decision-making: Prediction and control under extreme environmental uncertainty. International Journal of Disaster Risk Reduction, 68, 102703. https://doi.org/10.1016/j.ijdrr.2021.102703
Al-Okaily, M. (2021). Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic. VINE Journal of Information and Knowledge Management Systems. https://doi.org/10.1108/VJIKMS-08-2021-0148
Azudin, A., & Mansor, N. (2018). Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology. Asia Pacific Management Review, 23(3), 222–226. https://doi.org/10.1016/j.apmrv.2017.07.014
Bin, M., & Hui, G. (2021). A systematic review of factors influencing digital transformation of SMEs. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(11), 1673–1686. https://doi.org/10.17762/turcomat.v12i11.6102
Desyani, G. A. P. A., & Nuratama, I. P. (2021). Effect of Effectiveness of Application, Suitability of Duties and Confidence of Accounting Information System on Employee Performance at Village Credit Institutions (LPD) Digital System Users in Penebel District. Hita Accounting and Finance Universitas Hindu Indonesia, April, 202–222.
Epede, M. B., & Wang, D. (2022). Global value chain linkages: An integrative review of the opportunities and challenges for SMEs in developing countries. International Business Review, 101993. https://doi.org/10.1016/j.ibusrev.2022.101993
Fahmia, N. (2017). The influence of environmental uncertainty on business performance with strategic flexiblity as a mediation variable. Journal of Management and Entrepreneurship, 5(1), 71–84.https://stiemmamuju.e-journal.id/GJIEP/article/view/39
Garcia, F. T., ten Caten, C. S., de Campos, E. A. R., Callegaro, A. M., & de Jesus Pacheco, D. A. (2022). Mortality Risk Factors in Micro and Small Businesses: Systematic Literature Review and Research Agenda. Sustainability, 14(5), 2725. https://doi.org/10.3390/su14052725
Halim, A. (2020). The Effect of Micro, Small and Medium Enterprise Growth on the Economic Growth of Mamuju Regency. Scientific Journal of Development Economics, 1(2), 157–172. https://stiemmamuju.e-journal.id/GJIEP/article/view/39
Hawa E, N. L. (2019). Analysis of Business Environment Uncertainty in Small and Medium Enterprises in Malang. National Seminar on Economic Management and Accounting (SENMEA) IV, 224–234.
Hutahayan, B. (2021). The relationships between market orientation, learning orientation, financial literacy, on the knowledge competence, innovation, and performance of small and medium textile industries in Java and Bali. Asia Pacific Management Review, 26(1), 39–46. https://doi.org/10.1016/j.apmrv.2020.07.001
Kijkasiwat, P. (2021). The influence of behavioral factors on SMES’owners intention to adopt private finance. Journal of Behavioral and Experimental Finance, 30, 100476. https://doi.org/10.1016/j.jbef.2021.100476
Kore, E. L. R., & Septarini, D. F. (2018). Analysis Of The Performance Of Small And Medium Micro EnterpriseS (MSMEs) (Case Study on MSMEs in the Formal Small Industry Sector in Merauke Regency). Journal of Economics & Social Sciences, 9(1), 22–37. https://doi.org/10.35724/jies.v9i1.703. http://ejournal.unmus.ac.id/index.php/ekosos/article/view/703
Latifah, L., Setiawan, D., Aryani, Y. A., & Rahmawati, R. (2020). Business strategy–MSMEs’ performance relationship: innovation and accounting information system as mediators. Journal of Small Business and Enterprise Development, 28(1). https://doi.org/10.1108/JSBED-04-2019-0116
Le, T. T., & Ikram, M. (2022). Do sustainability innovation and firm competitiveness help improve firm performance? Evidence from the SME sector in vietnam. Sustainable Production and Consumption, 29, 588–599. https://doi.org/10.1016/j.spc.2021.11.008
Lee, C., & Hallak, R. (2020). Investigating the effects of offline and online social capital on tourism SME performance: A mixed-methods study of New Zealand entrepreneurs. Tourism Management, 80, 104128. https://doi.org/10.1016/j.tourman.2020.104128
Lestanti, D. (2015). The Influence of Accounting Knowledge, Business Experience, and Work Motivation on the Perception of the Use of Accounting Information in MsME Actors in Boyolali. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Lestari, N. A., & Rustiana, S. H. (2019). Influence of Owner Perception and Accounting Knowledge in the Use of Accounting Information Systems on the Performance of Micro, Small, and Medium Enterprises in Pamulang. Journal of Business & Entrepreneurship University of Muhammadiyah Jakarta, 1(2), 67–80. https://doi.org/10.24853/baskara.1.2.67-80
Li, K., Xia, B., Chen, Y., Ding, N., & Wang, J. (2021). Environmental uncertainty, financing constraints and corporate investment: Evidence from China. Pacific-Basin Finance Journal, 70, 101665. https://doi.org/10.1016/j.pacfin.2021.101665
Nguyen, P. V, Huynh, H. T. N., Lam, L. N. H., Le, T. B., & Nguyen, N. H. X. (2021). The impact of entrepreneurial leadership on SMEs’ performance: the mediating effects of organizational factors. Heliyon, 7(6), e07326. https://doi.org/10.1016/j.heliyon.2021.e07326
Peng, X. B., Liu, Y. L., Jiao, Q. Q., Feng, X. Bin, & Zheng, B. (2020). The nonlinear effect of effectuation and causation on new venture performance: The moderating effect of environmental uncertainty. Journal of Business Research, 117, 112–123. https://doi.org/10.1016/j.jbusres.2020.05.048
Sahu, A. K., Padhy, R. K., Das, D., & Gautam, A. (2021). Improving financial and environmental performance through MFCA: A SME case study. Journal of Cleaner Production, 279, 123751. https://doi.org/10.1016/j.jclepro.2020.123751
Setiawati, E., Diana, N., & Mawardi, M. C. (2021). Pengaruh E-Commerce, Pengetahuan Akuntansi Dan Budaya Organisasi Terhadap Kinerja Umkm Di Kota Malang. E-JRA Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 10(07), 13–24.
Sumartan, Dangnga, M. S., & Abdullah. (2019). The Role of The Home Industry of Apem Cake in Improving Community Welfare in Lawawoi Village, Watang Pulu District, Sidenreng Rappang Regency. Journal of Ecosystem, 19(3), 282–291.
Wahyuni, T., Marsdenia, M., & Soenarto, I. (2018). Analysis of the Effect of The Application of Accounting Information Systems on The Measurement of MSME Performance in the Depok Region. Indonesian Vocational Journal, 4(2). https://doi.org/10.7454/jvi.v4i2.97