SYARAFINA, SYIFA (2018) PENGARUH GOVERNMENT SUPPORT, NETWORKING INFORMAL TERHADAP PENGGUNAAN SISTEM INFORMASI AKUNTANSI YANG BERDAMPAK TERHADAP KINERJA UKM (Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to analyze the influence of government support, informal networking on the use of SIA that affect the performance of SMEs. The population in this study are small and medium business owners in West Jakarta area. Sampling method in this research using Simple Random Sampling technique and obtained 89 sample observation data. This research uses multiple linear regression analysis method using WarpPLS version 3.0 program. The results of this study statistically shows that Government support has positive and insignificant effect on the use of SIA, whereas Networking Informal has positive and significant effect on SIA usage and SIA usage have positive and significant influence to SME performance. While the results of research with the Variance Accounted For (VAF) method to test the indirect effect or mediation between the use of SIA, Government support and SME performance, indicate that the use of SIA mediate Government support on the performance of SMEs partially, while the results of research with the method Variance Accounted For ( VAF) to examine the indirect effect or mediation between the use of SIA, Networking Informal and SME performance, indicating that the use of SIAs does not mediate informal Networking on SME performance. Keywords: government support, informal network, use of SIA, performance of SMEs, SMEs Penelitian ini bertujuan untuk menganalisa pengaruh government support, networking informal terhadap penggunaan sistem informasi akuntansi yang berdampak terhadap kinerja UKM. Populasi dalam penelitian ini adalah pemilik usaha kecil dan menengah di wilayah Jakarta Barat. Metode penentuan sampel pada penelitian ini menggunakan teknik Simple Random Sampling dan diperoleh 89 data pengamatan sampel. Penelitian ini menggunakan metode analisis regresi linear berganda dengan menggunakan program WarpPLS versi 3.0. Hasil penelitian ini secara statistik menunjukkan bahwa Government support berpengaruh positif dan tidak signifikan terhadap penggunaan SIA, sedangkan Networking Informal berpengaruh positif dan signifikan terhadap penggunaan SIA dan penggunaan SIA berpengaruh positif dan signifikan terhadap kinerja UKM. Sementara hasil penelitian dengan metode Variance Accounted For (VAF) untuk menguji pengaruh tidak langsung atau mediasi antara penggunaan SIA, Government support dan kinerja UKM, menunjukkan bahwa penggunaan SIA memediasi Government support terhadap kinerja UKM secara parsial, sedangkan hasil penelitian dengan metode Variance Accounted For (VAF) untuk menguji pengaruh tidak langsung atau mediasi antara penggunaan SIA, Networking Informal dan kinerja UKM, menunjukkan bahwa penggunaan SIA tidak memediasi Networking informal terhadap kinerja UKM. Kata kunci : government support, network informal, penggunaan SIA,kinerja UKM, UKM
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