BEYOND DIRECT EFFECTS: HOW MANAGEMENT ACCOUNTING INFORMATION SYSTEMS AND DIFFERENTIATION STRATEGIES ENHANCE MICRO-ENTERPRISE PERFORMANCE
Abstract
This study aims to examine the mediating effect of differentiation as a competitive advantage of micro-entreprises on the relationship between management accounting information systems and performance. This is a quantitative study, with data collected using a self-administered survey. The respondents were owners and managers of micro-enterprises in Malang City. The sample consisted of 129 respondents, and the data were subsequently processed using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. The results of this study show that management accounting information systems have a significant effect on the performance of micro-enterprises. Furthermore, the study also indicates that differentiation partially mediates the relationship between management accounting information systems and micro-enterprise performance. The findings imply that MAIS has not only a direct effect but also an indirect effect through the differentiation variable. In addition, this research suggests that to optimize micro-enterprise performance, it is necessary to consider the integrative adoption of both management accounting information systems and differentiation strategies. Practically, the results of this study demonstrate the importance of micro-entreprises to encourage the use of MAIS and foster a data-driven decision-making culture to maximize the potential of differentiation, which will ultimately improve their business performance in a competitive market.
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Anthony, Robert N; Govindarajan, Vijay; Hartmann, Frank G.H; Kraus, Kalle; and Nilsson, G. (2014). Management Control Systems. In Jurnal Sains dan Seni ITS (Vol. 6, Issue 1). McGraw-Hill Education.
http://repositorio.unan.edu.ni/2986/1/5624.pdf%0Ahttp://fiskal.kemenkeu.go.id/ejournal%0Ahttp://dx.doi.org/10.1016/j.cirp.2016.06.001%0Ahttp://dx.doi.org/10.1016/j.powtec.2016.12.055%0Ahttps://doi.org/10.1016/j.ijfatigue.2019.02.006%0Ahttps://doi.org/10.1
Astuti, U. T., & Baga, L. M. (2020). Thinking of Blue Ocean-Strategy of Gondorukem Business Model Transformation in Perhutani Regional Division of Central Java. International Journal of Research and Review (Ijrrjournal.Com), 7(9), 253.
Barney. (1991). Firm Resources RBV. Journal of Management, 17(1), 410.
Chenhall, R. H. (2005). Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study. Accounting, Organizations and Society, 30(5), 395–422. https://doi.org/10.1016/j.aos.2004.08.001
Chenhall, R. H., & Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. Source: The Accounting Review, 61(1), 16–35. http://www.jstor.org/stable/247520%5Cnhttp://www.jstor.org/page/info/about/policies/terms.jsp
Dahal, R. K. (2018). Management Accounting and Control System. NCC Journal, 3(1), 153–166. https://doi.org/10.3126/nccj.v3i1.20258
Gatti, M. (2013). Opening the “ Black Box ” of Strategy: the Role of Management Accounting Systems. International Journal of Finance and Accounting, 2(7), 393–399. https://doi.org/10.5923/j.ijfa.20130207.0
Ghasemi, R., Mohamad, N. A., Karami, M., Hafiz Bajuri, N., & Asgharizade, E. (2015). The Relationship among Strategy, Competition and Management Accounting Systems on Organizational Performance. European Online Journal of Natural and Social Sciences, 4(3), 565–581. http://www.european-science.com
Giannopoulos, G., Holt, A., Khansalar, E., & Cleanthous, S. (2013). The Use of the Balanced Scorecard in Small Companies. International Journal of Business and Management, 8(14), 1–22. https://doi.org/10.5539/ijbm.v8n14p1
Gyamera, E., Abayaawien Atuilik, W., Eklemet, I., Henry Matey, A., Tetteh, L. A., & Kwasi Apreku-Djan, P. (2023). An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology. Cogent Business and Management, 10(1).
https://doi.org/10.1080/23311975.2023.2183559
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least SquaresStructural Equation Modeling (PLS SEM) Using R.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). The Results of PLS-SEM Article information. European Business Review, 31(1), 2–24.
Hariyati, Venusita, L., & Dyani, Z. F. (2018). Differentiated strategy, business performance, and intellectual capital: Evidence small medium enterprise from Indonesia. IOP Conference Series: Materials Science and Engineering, 296(1). https://doi.org/10.1088/1757-899X/296/1/012008
Kaplan, R. S., & Norton, D. P. (2001). Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I. Accounting Horizons, 15(1), 87–104. https://www.hbs.edu/faculty/Pages/item.aspx?num=8890
Kock, N. (2024). WarpPLS User Manual: Version 8.0. ScriptWarp Systems. 1–149. www.scriptwarp.com
Kurniawati, E. P., & Meilianaintani, A. (2016). Effect analysis of the use of accounting information, managerial performance and employee performance Towards SMEs. Journal of Administrative and Business Studies, 2(3), 131–142. https://doi.org/10.20474/jabs-2.3.4
Latif, S., Izani Mohd Salleh, S., Abd. Ghani, M., & Ahmad, B. (2023). Management accounting systems and economic sustainability: a qualitative inquiry of SMEs in Pakistan. Asian Review of Accounting, 31(3), 367–386. https://doi.org/10.1108/ARA-05-2022-0123
Maharani, N., & Wuryaningsih, W. (2024). P-issn 1412-775x e-issn 2541-5204. 22(1), 41–58.
Maulida, S., & Yunani, A. (2017). Peluang dan Tantangan Pengembangan Usaha Mikro Kecil Menengah. Jurnal Ilmiah Manajemen Dan Bisnis, 2(1), 181–196.
https://journal.undiknas.ac.id/index.php/manajemen/article/view/155/864
Miller, D. (2013). Resource-Based View of the Firm. Encyclopedia of Management Theory, March 2019, 1–20. https://doi.org/10.4135/9781452276090.n232
Nugraha, A. A. (2021). ISSN : 2579-5597 ( online ) ProBank : Jurnal Ekonomi Dan Perbankan aub .ac . id / index . php / probank ISSN : 2579-5597 ( online ) ProBank : Jurnal Ekonomi Dan Perbankan. Jurnal Ekonomi Dan Perbankan, 1(1), 106–119.
Porter, M. E., & Linde, C. Van Der. (1995). Toward a New Conception of the Relationship. Journal of Economic Perspective, 9(4), 97–118.
Sivashanker, R. (2021). Application of Differentiation Strategy on the Profitability of SMEs (Evidence from Western Province in Sri Lanka). Wayamba Journal of Management, 12(2), 229. https://doi.org/10.4038/wjm.v12i2.7539
Suprantiningrum, S., & Lukas, A. D. (2021). Sistem Informasi Akuntansi Manajemen, Pengendalian Manajemen terhadap Kinerja Manajerial dengan Variabel Moderating Teknologi Informasi. Owner, 5(1), 174–185. https://doi.org/10.33395/owner.v5i1.368
Wernerfelt, B. (1984). The Resource-Based View of the Firm. Strategic Management Journal, 5(4), 171–180. https://doi.org/10.1177/105649269500400402
Wuryaningsih, W. (2024). Unveiling the Interplay of Competitive Advantage, Management Accounting Information Systems and Sme Performance. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 765–779. https://doi.org/10.31955/mea.v8i3.4511
Yunus Amar, M. (2015). The influence of product differentiation strategy on operational performance at Small and Medium Enterprises (SMEs) in South Sulawesi, Indonesia. Journal of Economics, Business & Accountancy Ventura, 18(3), 343. https://doi.org/10.14414/jebav.v18i3.505
Published
2025-10-16
How to Cite
WURYANINGSIH, wuryaningsih; YUDHIYATI, Ratna.
BEYOND DIRECT EFFECTS: HOW MANAGEMENT ACCOUNTING INFORMATION SYSTEMS AND DIFFERENTIATION STRATEGIES ENHANCE MICRO-ENTERPRISE PERFORMANCE.
Proceedings of the International Conference of Islamic Economics and Business (ICONIES), [S.l.], v. 11, n. 1, p. 615-624, oct. 2025.
ISSN 2541-3333.
Available at: <https://conferences.uin-malang.ac.id/index.php/iconies/article/view/3462>. Date accessed: 15 may 2026.
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Articles
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