TITLE:
Analysis of Human Competence Influence, Entrepreneurial Characteristics, Information Technology, Management Accounting System, and Environmental Uncertainty on the Performance of Micro, Small and Medium Enterprises (MSMEs) in Pasuruan City, Indonesia
AUTHORS:
Ahmad Khoiril Anam, Mukhammad Alfian Darmawan, He Xiao Yin, Handy Aribowo
KEYWORDS:
Micro, Small, and Medium Enterprises (MSMEs), Information Technology, Human Resource Competence, and Entrepreneurial Characteristics
JOURNAL NAME:
Open Journal of Business and Management,
Vol.12 No.1,
January
31,
2024
ABSTRACT: The performance of
Micro, Small, and Medium Enterprises (MSMEs) is influenced by several factors
such as increasing competence, having commitment and work ethic, using
information technology, managing finances effectively, and adapting to
situations and conditions. In this regard, the importance of human resource
competence, entrepreneurial characteristics, understanding information technology, management accounting systems, and
adapting to environmental uncertainty.
Therefore, MSME players must improve their competence, have good
entrepreneurial characteristics, use information technology, use management
accounting systems, and adapt to the business environment. The purpose of this
paper is to analyze the influence of human resource competence, entrepreneurial
characteristics, information technology, management accounting systems, and
environmental uncertainty on the performance of Micro, Small, and Medium
Enterprises (MSMEs). The written results
of this research use mixed method research with field research and sequential
explanatory research models. The quantitative research sample was 255
respondents using a cluster sampling technique. Meanwhile, the qualitative research sample consisted of 6 informants using a
purposive sampling technique. The type of data used is primary data,
namely collecting data using questionnaires and secondary data in the form of
documents and the results of interviews with informants to deepen the research
results. The data analysis used is multiple regression analysis using SPSS
version 26.0 tools. The results of this
research show that human resource competence has a positive effect on the performance of MSMEs. Entrepreneurial
characteristics have a positive effect on the performance of MSMEs. Information technology has a
positive effect on the performance of MSMEs. The management accounting system
has a positive effect on the performance of MSMEs. Environmental uncertainty does
not affect MSME performance. Human resource competencies, entrepreneurial characteristics, information
technology, management accounting systems, and environmental uncertainty
have a positive and simultaneous influence on the performance of MSMEs.