This studyzaimsjtokexamine the management control system for the performance of small and medium enterprises (SMEs) which is mediated by the capabilities of SMEs. The sampleof this research is SMEs in Rembang Regency. Dataxcollection techn

Penulis

  • Siti Alliyah STIE YPPI Rembang
  • Prihasantyo Siswo Nugroho STIE Totalwin Semarang
  • Panca Wahyuningsih STIE Pelita Nusantara Semarang

DOI:

https://doi.org/10.33061/rsfu.v7i1.8390

Abstrak

                This studyzaimsjtokexamine the management control system for the performance of small and medium enterprises (SMEs) which is mediated by the capabilities of SMEs. The sampleof this research is SMEs in Rembang Regency. Dataxcollection techniquesyusing survey method with questionnaires. The sampling technique uses a proportional cluster sampling which is divided by sub-district, where there are 14 sub-districts in Rembang Regency. There were 157 questinnaires returned and processed for this study. The data analysis technique used structural equation modeling with PLS. The results showed that the management control system has a significant positives effect on the performance of SMEs, meaning that there is a direct effect of the managements control system on the performance of SMEs. The management control system also has a significant positive effect on the performance of SMEs can mediate the influence of the management control system on the performance of SMEs, meaning that there is an indirect effect of the management control system on the performance of the SMEs.

Keywords: managementxcontrolcsystem, capabilities, thesperformanceoofdSMEs.

 

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Diterbitkan

2023-01-27

Terbitan

Vol 7 No 1 (2023): Research Fair UNISRI

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