Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital

Dyna Rachmawati, Anjelina Anjelina

Abstract


Management accounting practice (MAP) is a management accounting method used to improve company performance. Previous studies have examined the impact of MAP implementation on the performance of conventional small and medium enterprises (SMEs). However, studies on the implementation of MAP in digital start-up business companies or digital SMEs are still limited. Therefore, the MAP implemented by this digital start-up business is differ from conventional SMEs. This study examines the impact of MAP implementation on the performance of digital business startups. The research data collection method is a survey by sending a questionnaire in the form of google form. The questionnaire is distributed to the digital start-up business community on social media telegram and center of entrepreneur acceleration of Faculty of Entrepreneurship. Respondents who filled out and returned the questionnaire are 56 digital business startups in Indonesia. Testing data using multiple regression analysis. The test results prove that (1) overall MAP and contemporary MAP have a positive impact on the performance of digital start-up businesses; while (2) traditional MAP has no impact on the performance of digital start-up businesses. This indicates that digital start-up businesses use contemporary MAP to improve customer value.

 

Praktik akuntansi manajemen (PAM) adalah metode akuntansi manajemen yang digunakan untuk meningkatkan kinerja perusahaan. Penelitian-penelitian terdahulu telah menguji dampak implementasi PAM terhadap kinerja perusahaan dan usaha kecil menengah (UKM) konvensional. Namun demikian studi mengenai implementasi PAM pada perusahaan startup business digital atau UKM digital masih terbatas. Digitalisasinya dapat dalam bentuk produksi dan produk, atau proses keuangannya, atau proses penjualannya. Oleh karena itu, PAM yang diimplementasikan oleh startup business digital ini berbeda dengan UKM konvensional. Penelitian ini menguji dampak implementasi PAM terhadap kinerja startup business digital. Metode pengumpulan data penelitian adalah survei dengan mengirimkan kuesioner dalam bentuk google form. Kuesioner disebarkan pada komunitas pelaku startup business digital pada media sosial telegram dan pusat akselerasi pengusaha Fakultas Kewirausahaan. Responden yang mengisi dan mengembalikan kuesioner sebanyak 56 startup business digital di Indonesia. Pengujian data menggunakan analisis regresi majemuk. Hasil pengujian membuktikan bahwa (1) PAM secara keseluruhan dan PAM kontemporer berpengaruh positif terhadap kinerja startup business digital; sedangkan (2) PAM tradisional tidak berpengaruh terhadap kinerja startup business digital. Ini mengindikasikan bahwa startup business digital


Keywords


Business performance, contemporer MAP, management accounting practice, traditional MAP, startup business digital.

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References


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DOI: https://doi.org/10.21107/infestasi.v17i1.10294

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