Peran Keunggulan Bersaing Memoderasi Teknik Akuntansi Manajemen Strategis Terhadap Kinerja UMKM
Marten PuyoAbstract
Teknik akuntansi manajemen strategis serta keunggulan bersaing merupakan factor yang sangat penting dalam meningkatkan kinerja UMKM. Penelitian ini bertujuan untuk menganalisis peran keunggulan bersaing memoderasi teknik akuntansi manajemen strategis terhadap kinerja UMKM. Penelitian ini menggunakan penelitian kuantitatif dengan jenis survey terhadap 398 pimpinan perusahaan UMKM di Provinsi Gorontalo. Penarikan sampel penelitian dilakukan dengan menggunakan teknik probability sampling. Analisis data dalam penelitian ini menggunakan metode analisis PLS-SEM (partial least square modeling) melalui program SmartPLS 3.0. Hasil penelitian menemukan bahwa pertama teknik akuntansi manajemen strategis berpengaruh signifikan terhadap kinerja UMKM. Kedua keunggulan bersaing memoderasi teknik akuntansi manajemen strategis terhadap kinerja UMKM. Berdasarkan hasil pengujian, bahwa dalam menangani kompetitor, maka teknik akuntansi manajemen strategis melalui strategi benchmarking, analisis pelanggan, strategic costing dan pricing, competitor accounting serta strategi value chain menjadi peran penting dalam meningkatkan kinerja perusahaan. Sedangkan strategi keunggulan bersaing dalam memperkuat teknik akuntansi manajemen strategis terhadap kinerja UMKM, perusahaan berfokus pada pengembangan dalam inovasi produk.
Kata Kunci: Teknik Akuntansi Manajemen Strategis, Keunggulan Bersaing, Kinerja UMKM
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