PENGGUNAAN STRATEGIC COSTING UNTUK MENINGKATKAN KINERJA UKM DI KOTA PEKANBARU SELAMA MASA PANDEMI
DOI:
https://doi.org/10.35145/kurs.v6i2.1744Keywords:
Strategic Costing, Strategic Management Accounting Techniques, Organizational Performance, Kinerja OrganisasiAbstract
This study aims to determine the effect of Strategic Costing on organizational performance. It is hoped that the results of this study can help SMEs in improving their organizational performance. Samples were taken using the solving formula. The data collection method in this study is a survey method by distributing questionnaires using instruments that are delivered directly to the owners of MSME coffee cafes in Pekanbaru City. The total number of respondents used in this analysis is 100 respondents. The data analysis technique used in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis with the help of the WarpPls 5.0 program. Hypothesis testing in this study uses the values ​​contained in the output path coefficients and it can be concluded that strategic costing has an effect on organizational performance. This shows that the information generated from strategic costing is very much needed by coffee cafe entrepreneurs to improve organizational performance during the COVID-19 pandemic.
Penelitian ini bertujuan untuk mengetahui pengaruh Strategic Costing terhadap kinerja organisasi. Diharapkan hasil dari penelitian ini dapat membantu UMKM dalam meningkatkan kinerja organisasinya. Sampel diambil menggunakan rumus slovin. Metode pengumpulan data dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner menggunakan instrumen yang disampaikan langsung kepada pemilik UMKM café kopi di Kota Pekanbaru. Total responden yang digunakan dalam analisis ini adalah 100 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis Structural Equation Modelling-Partial Least Square(SEM-PLS) dengan bantuan program WarpPls 5.0. Uji hipotesis pada penelitian ini menggunakan nilai yang terdapat pada output path coeficients dan dapat disimpulkan bahwa strategic costing berpengaruh terhadap kinerja organisasi. Hal ini menunjukkan bahwa informasi yang di hasilkan dari strategic costing sangat di butuhkan oleh pengusaha café kopi untuk meningkatkan kinerja organisasi selama pandemi covid 19.
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