PENGARUH STRATEGIC MANAGEMENT ACCOUNTING DAN MARKET ORIENTATION TERHADAP SME FINANCIAL PERFORMANCE DIMODERASI DIGITALIZATION SYSTEM

Abstract

The economic development of a region or country is basically an interaction of various groups of variables, including human resources, natural resources, capital, technology and others. Indonesia as a country whose national development essentially has one goal, namely advancing the welfare of society. There is a positive influence of population growth on economic development where the condition and progress of the population is closely related to the growth and development of economic businesses. The aim of this research is to determine the influence of Strategic Management Accouting on SME Financial Performance, Market Orientation has a significant influence on SME Financial Performance, the Digitalization System strengthens the influence of Strategic Management Accouting on SME Financial Performance and the Digitalization System strengthens the influence of Market Orientation on SME Financial Performance. By using multiple regression of the Eviews 10 application, the research results show that Strategic Management Accounting has a significant effect on MSME Performance, Market Orientation has a significant effect on MSME Performance, the digitalization system strengthens the influence of Strategic Management Accounting on MSME Performance, and the digitalization system does not strengthen the influence of Market Orientation on Performance MSMEs.